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In this basic workshop, participants will go through the requireme=
nts of the FRS linked to consolidation and learn how to prepare consol=
idated accounts, prepare consolidation entries and practice equity acc=
ounting entries for investments in associates.
During t=
he workshop, participants will have hands-on practice through several =
case studies and exercises to appreciate the key concepts. Participant=
s are encouraged to bring along their calculators for the workshop as =
they will be expected to compute the required accounting entries and f=
or the preparation of consolidated financial statements.
Key topics:
=
What are Consolidated Accounts=3F
Identification of a Group - Wha=
t is a Subsidiary=3F
Presentation of Consolidated Financial Statem=
ents
Introductory Review of the following FRS:
FRS 103: Bus=
iness Combinations
FRS 27: Accounting for Investments in Subsidiaries
F=
RS 28: Accounting for Investments in Associates and Joint Ventures
=20
=
Scope of Consolidated Financial Statements:
When can a subsidiary =
be excluded from consolidation=3F
=20
Consolidation Procedures:
=
The cost of control account
Calculation of goodwill on consolidation and=
the accounting treatment
Calculation of non-controlling interests
Elim=
ination of unrealised profits on stocks and fixed assets
Equity accounti=
ng of investments in associates
Fair value adjustments
=20
FRS 28: E=
quity Accounting of Investments in Associates
Trainer: Mr Sardool=
Singh (view profile)
Date : Friday, 2 August 2024
Venue : Carlton Hote=
l, 76 Bras Basah Road
Time : 9:00am to 5:00pm (Registration starts at 8:=
45am)
Fee : $398 per participant (inclusive of Course Materials, S=
tationery, Buffet Lunch and Refreshments)
To sign up for the workshop,&n=
bsp;please register online so that we may reserve a sea=
t for you. Once we have received your registration details, we will se=
nd you a confirmation email along with an invoice to facilitate your p=
ayment.
Since 2007, TAKX Solutions has trained more than 16,000 partic=
ipants from over 6,500 organisations with our range of GST, tax, financ=
e, risk management and international trade documentation workshops. In =
the coming weeks, Takx Solutions will be conducting the following work=
shops:
Taxation
=
=
=
=
=
=
=
=
=
=
=
=
Withholding Tax on 16 Aug (Fri)
Mastering the =
Basic & Intermediate Concepts of GST on 21 Aug (Wed)
Fundamentals of=
Corporate Tax on 27 Aug (Tue)
GST: Zero-Rating for International Servic=
es & Exports on 13 Sep (Fri)
Introduction to Transfer Pricing on 23 =
Oct (Wed)
Managing Transfer Pricing in Asia on 6 Nov (Wed)
Finance =
/ Accounting =20
Effective Credit Control & Debt Recovery on=
19 Sep (Thu)
Business Writing to Collect Debts on 16 Oct (Wed)
Inter=
national Trade Documentation
Understanding the Essentials of Letters o=
f Credit on 26 Jul (Fri)
Understanding Pitfalls in LC Transactions on 23=
Aug (Fri)
Understanding Incoterms 2020 on 20 Sep (Fri)
The Basics of I=
mport/Export & International Trade on 23 Oct (Wed)
How to Handle Exp=
ort LCs & BLs: Understanding the Revised ISBP 821 & Clarification=
s to UCP 600 on 25 Oct (Fri) - covering revised ISBP 821 released in=
July 2023
Finance for Non-Finance
Effective Cash Flow Management=
, Budgeting & Analysis on 15 Aug (Thu)
Understanding Financial State=
ments for Non-Finance Personnel on 15 Oct (Tue)
To find ou=
t more about these workshops and to download the registration forms, plea=
se visit www.takx.com.sg
=
=
=
=
=
=
=
=
=
=
=
=
In the mean time, if you have any enquiries, I=
'll be glad to answer them on tel: 6293 9068.
Looking forward to your pa=
rticipation in our workshop!
Jay Goh TAKX Solutio=
ns Pte LtdTel: 6293 9068We've moved! We're now located at: 960 Dunea=
rn Road #06-25Singapore 589486WEBSITE: http://www.takx.com.sgNote: T=
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<div lang=3D"x-western">
<div lang=3D"x-western">
<p><span style=3D"fon=
t-size: small;">In this basic workshop, participants will go through t=
he requirements of the FRS linked to consolidation and learn how to pr=
epare consolidated accounts, prepare consolidation entries and practic=
e equity accounting entries for investments in associates. <stron=
g> </strong></span></p>
<p><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">During the workshop, participants will hav=
e hands-on practice through several case studies and exercises to appr=
eciate the key concepts. Participants are encouraged to bring along th=
eir calculators for the workshop as they will be expected to compute t=
he required accounting entries and for the preparation of consolidated=
financial statements.</span></span></p>
<p><strong><span style=3D"font-=
size: small;"><span style=3D"font-size: small;">Key topics:</span></span>=
</strong></p>
<ul>
<li><strong><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">What are Consolidated Accounts=3F</span></spa=
n></strong></li>
</ul>
</div>
<ul>
<li><strong><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;">Identification of a Group -=
What is a Subsidiary=3F</span></span></strong></li>
</ul>
</div>
<ul>=
<li><strong><span style=3D"font-size: small;"><span style=3D"font-size:=
small;">Presentation of Consolidated Financial Statements</span></span><=
/strong></li>
</ul>
<div lang=3D"x-western">
<div lang=3D"x-western">
=
<ul>
<li><strong><span style=3D"font-size: small;"><span style=3D"font-=
size: small;">Introductory Review of the following FRS:</span></span></st=
rong></li>
</ul>
<ol>
<li><span style=3D"font-size: small;"><span styl=
e=3D"font-size: small;">FRS 103: Business Combinations</span></span></li>=
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;"=
>FRS 27: Accounting for Investments in Subsidiaries</span></span></li>
<=
li><span style=3D"font-size: small;"><span style=3D"font-size: small;">FR=
S 28: Accounting for Investments in Associates and Joint Ventures</span><=
/span></li>
</ol>=20
<ul>
<li><strong><span style=3D"font-size: small;=
"><span style=3D"font-size: small;">Scope of Consolidated Financial State=
ments:</span></span></strong></li>
</ul>
<ol>
<li><span style=3D"font-=
size: small;"><span style=3D"font-size: small;">When can a subsidiary be =
excluded from consolidation=3F</span></span></li>
</ol>=20
<ul>
<li><s=
trong><span style=3D"font-size: small;"><span style=3D"font-size: small;"=
>Consolidation Procedures:</span></span></strong></li>
</ul>
<ol>
<li>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;">The c=
ost of control account</span></span></li>
<li><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">Calculation of goodwill on cons=
olidation and the accounting treatment</span></span></li>
<li><span styl=
e=3D"font-size: small;"><span style=3D"font-size: small;">Calculation of =
non-controlling interests</span></span></li>
<li><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">Elimination of unrealised pr=
ofits on stocks and fixed assets</span></span></li>
<li><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;">Equity accounting of =
investments in associates</span></span></li>
<li><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">Fair value adjustments</span=
></span></li>
</ol>=20
<ul>
<li><strong><span style=3D"font-size: smal=
l;"><span style=3D"font-size: small;">FRS 28: Equity Accounting of Invest=
ments in Associates</span></span></strong></li>
</ul>
<p><strong><span =
style=3D"font-size: small;"><span style=3D"font-size: small;">Trainer:&nb=
sp;<a href=3D"https://www.takx.com.sg/trainer/sardool-singh">Mr Sardool S=
ingh (view profile)</a></span></span></strong></p>
<div lang=3D"x-wester=
n"><strong><span style=3D"font-size: small;"><span style=3D"font-size: sm=
all;">Date : Friday, 2 August 2024</span></span></strong></div>
<p><span=
style=3D"font-size: small;"><span style=3D"font-size: small;"><strong>Ve=
nue : Carlton Hotel, 76 Bras Basah Road</strong><strong><br /></strong></=
span></span></p>
<p><span style=3D"font-size: small;"><span style=3D"fon=
t-size: small;"><strong>Time : 9:00am to 5:00pm (Registration starts at 8=
:45am)</strong><strong> </strong></span></span></p>
<p><span style=3D=
"font-size: small;"><span style=3D"font-size: small;"><strong>Fee : $398 =
per participant (</strong><strong>inclusive of Course Materials, Statione=
ry, Buffet Lunch and Refreshments)</strong></span></span></p>
<p><span s=
tyle=3D"font-size: small;"><span style=3D"font-size: small;">To sign up f=
or the workshop, <strong>please </strong><strong><a href=3D"htt=
ps://www.takx.com.sg/workshop/introduction-to-consolidated-accounts" targ=
et=3D"_blank">register online</a> </strong>so that we may re=
serve a seat for you. Once we have received your registration details,=
we will send you a confirmation email along with an invoice to facili=
tate your payment.</span></span></p>
<div lang=3D"x-western"><span style=
=3D"font-size: small;"><span style=3D"font-size: small;">Since 2007, TAK=
X Solutions has trained more than 16,000 participants from over 6,500 =
organisations with our range of GST, tax, finance, risk management and =
international trade documentation workshops. In the coming weeks, Takx =
Solutions will be conducting the following workshops:</span></span></div=
>
<div lang=3D"x-western"><span style=3D"font-size: small;"><span style=3D=
"font-size: small;"><br /></span></span></div>
<div lang=3D"x-western"><=
span style=3D"font-size: small;"><span style=3D"font-size: small;"><span =
style=3D"font-weight: bold;">Taxation</span> </span></span></div>
<=
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stern">
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<div lang=3D"x-western">=
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<ul>
<li><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Withholding Tax on 16 Aug (Fri)</span></=
span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Mastering the Basic & Intermediate Concepts of GST on 21 A=
ug (Wed)</span></span></li>
<li><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">Fundamentals of Corporate Tax on 27 Aug (Tue)=
</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">GST: Zero-Rating for International Services & Exp=
orts on 13 Sep (Fri)</span></span></li>
<li><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">Introduction to Transfer Pricing =
on 23 Oct (Wed)</span></span></li>
<li><span style=3D"font-size: small;"=
><span style=3D"font-size: small;">Managing Transfer Pricing in Asia on 6=
Nov (Wed)</span></span></li>
</ul>
</div>
<div lang=3D"x-western"><sp=
an style=3D"font-size: small;"><strong>Finance / Accounting </strong=
><br /> </span>=20
<ul>
<li><span style=3D"font-size: small;"><span sty=
le=3D"font-size: small;">Effective Credit Control & Debt Recovery on =
19 Sep (Thu)</span></span></li>
<li><span style=3D"font-size: small;"><s=
pan style=3D"font-size: small;">Business Writing to Collect Debts on 16 O=
ct (Wed)</span></span></li>
</ul>
<p><strong><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">International Trade Documentati=
on</span></span></strong></p>
<ul>
<li><span style=3D"font-size: small;=
"><span style=3D"font-size: small;">Understanding the Essentials of Lette=
rs of Credit on 26 Jul (Fri)</span></span></li>
<li><span style=3D"font-=
size: small;"><span style=3D"font-size: small;">Understanding Pitfalls in=
LC Transactions on 23 Aug (Fri)</span></span></li>
<li><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;">Understanding Incoter=
ms 2020 on 20 Sep (Fri)</span></span></li>
<li><span style=3D"font-size:=
small;"><span style=3D"font-size: small;">The Basics of Import/Export &a=
mp; International Trade on 23 Oct (Wed)</span></span></li>
<li><span sty=
le=3D"font-size: small;"><span style=3D"font-size: small;">How to Handle =
Export LCs & BLs: Understanding the Revised ISBP 821 & Clarificat=
ions to UCP 600 on 25 Oct (Fri) <strong>- covering revised ISBP 821 =
released in July 2023</strong></span></span></li>
</ul>
</div>
<p><str=
ong><span style=3D"font-size: small;"><span style=3D"font-size: small;">F=
inance for Non-Finance</span></span></strong></p>
<ul>
<li><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Effective Cash Flow=
Management, Budgeting & Analysis on 15 Aug (Thu)</span></span></li>
=
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;">=
Understanding Financial Statements for Non-Finance Personnel on 15 Oct (T=
ue)</span></span></li>
</ul>
</div>
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v lang=3D"x-western">
<div lang=3D"x-western"><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">To find out more about these wo=
rkshops and to download the registration forms, please visit <a href=
=3D"http://www.takx.com.sg/" target=3D"_blank">www.takx.com.sg</a></span>=
</span></div>
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p><span style=3D"font-size: small;"><span style=3D"font-size: small;">In =
the mean time, if you have any enquiries, I'll be glad to answer them on =
tel: 6293 9068.</span></span></p>
<p><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Looking forward to your participation in=
our workshop! </span></span></p>
<div lang=3D"x-western">
<div la=
ng=3D"x-western"><address>
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western"><address><span style=3D"font-size: small;"><span style=3D"font-=
size: small;">Jay Goh </span></span></address><address><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">TAKX Solutions Pte =
Ltd</span></span></address><address><span style=3D"font-size: small;"><sp=
an style=3D"font-size: small;">Tel: 6293 9068</span></span></address><add=
ress><strong><span style=3D"font-size: small;"><span style=3D"font-size: =
small;">We've moved! We're now located at: </span></span></strong></=
address><address><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">960 Dunearn Road #06-25</span></span></address><address><span=
style=3D"font-size: small;"><span style=3D"font-size: small;">Singapore =
589486</span></span></address><address><span style=3D"font-size: small;">=
<span style=3D"font-size: small;">WEBSITE: <a href=3D"http://www.tak=
x.com.sg/" target=3D"_blank">http://www.takx.com.sg</a></span></span></ad=
dress><address><span style=3D"font-size: small;"><span style=3D"font-size=
: small;"><br /></span></span></address><address></address><address></add=
ress><address></address><address></address><address></address><address></=
address><address></address><address></address><address></address><address=
></address><address></address><address></address><address></address><addr=
ess></address><address></address><address><strong><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">Note: To unsubscribe from th=
is mailing list, please reply to this message and indicate UNSUBSCRIBE in=
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</div>
</di=
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