<table class="altawail-two-col" width="100%"> <tbody> <tr><!-- Column 1 --></p> <td width="47%"><strong>What will I benefit?</strong></p> <p>Develop the knowledge and skill related to IFRS which will enable you to prepare consolidated financial statements.</p> <p><strong>Course Objectives:</strong></p> <p><strong>At the end of this course, the participants should be able to</strong></p> <ul> <li>Apply IFRS when preparing final accounts.</li> </ul> <p><strong>Target Audience:</strong></p> <p>Accounting managers, chief and senior accountants working in the preparation of financial statements, and internal auditors</td> <p><!-- GAP Column --></p> <td width="6%"></td> <p><!-- Column 2 --></p> <td width="47%"><strong>Target Competencies:</strong></p> <ul> <li style="text-align: right">International Financial Reporting Standards (10), (11) and (12).</li> <li style="text-align: right">Preparation of financial reports in accordance with international standards</li> </ul> <p><strong>Course Methodology</strong><strong>:</strong></p> <p style="text-align: right"><strong>This training course will be carried out through the use of best practices and the right combination of engaging and purposeful tools such as:</strong></p> <ul> <li style="text-align: right">Case studies and practical exercises</li> <li style="text-align: right">Workshops and group activities</li> <li style="text-align: right">Interactive discussions</li> <li style="text-align: right">Brainstorming</li> <li style="text-align: right">Energizing team competitions</li> <li style="text-align: right">Presentations</li> <li style="text-align: right">Learning games</li> </ul> </td> </tr> </tbody> </table>

<table class="altawail-two-col" width="100%"> <tbody> <tr><!-- Column 1 --> <td width="47%"> <p style="text-align: right"><strong>Definitions</strong></p> <ul style="text-align: right"> <li>Holding company</li> <li>Subsidiary</li> <li>Group</li> <li>Power</li> <li>Relevant activities</li> <li>Consolidated Financial Statements</li> <li>The control</li> <li>Non-controlling interest</li> </ul> <p style="text-align: right"><strong>Conceptual framework for financial reporting</strong></p> <ul style="text-align: right"> <li>The Objective of General Purpose Financial Reporting.</li> <li>Qualitative Characteristics of Useful Financial Information</li> <li>Financial Reports</li> <li>Elements of financial statements</li> <li>Recognition and Derecognition</li> <li>Measurement</li> <li>Presentation and Disclosure</li> </ul> <p style="text-align: right"><strong>IFRS 10</strong></p> <ul style="text-align: right"> <li>The objective of the standard and the requirements to achieve it.</li> <li>Scope</li> <li>Investor's control of the investee</li> <li>Power over the work of an investee</li> <li>Returns</li> <li>Link between power and returns</li> <li>Accounting requirements</li> <li>Non–controlling interests</li> <li>Loss of control</li> <li>Determining whether an entity is an investment entity</li> </ul> </td> <!-- GAP Column --> <td width="6%"></td> <!-- Column 2 --> <td width="47%"> <p style="text-align: right"><strong>IFRS 11</strong></p> <ul style="text-align: right"> <li>The objective of the standard and the requirements to achieve it.</li> <li>Scope</li> <li>Joint arrangements</li> <li>Joint control</li> <li>Types of joint arrangement</li> <li>Financial statements of parties to a joint arrangement</li> <li>Joint operations</li> <li>Joint ventures</li> <li>Separate financial statements</li> </ul> <p style="text-align: right"><strong>IFRS 12</strong></p> <ul> <li style="text-align: right">The objective of the standard and the requirements to achieve it.</li> <li style="text-align: right">Scope</li> <li style="text-align: right">Significant judgements and assumptions</li> <li style="text-align: right">Investment entity status</li> <li style="text-align: right">Interests in subsidiaries</li> <li style="text-align: right">The interest that non–controlling interests have in the group’s activities and cash flows</li> <li style="text-align: right">The nature and extent of significant restrictions</li> <li style="text-align: right">Consequences of changes in a parent’s ownership interest in a subsidiary that do not result in a loss of control</li> <li style="text-align: right">Consequences of losing control of a subsidiary during the reporting period</li> <li style="text-align: right">Interests in unconsolidated subsidiaries</li> <li style="text-align: right">Risks associated with an entity’s interests in joint ventures and associates</li> </ul> </td> </tr> </tbody> </table>