CPC 15, 18, 19 and 45 Investments in associates, subsidiaries, joint ventures and joint ventures

CFC SCORE: AUD 4, CMN 4, SUSEP 4, ProGP 4, Expert 4, PREVIC 4, ProRT 4

Program:

• CPC 15 Overview. Identification of business combination. Acquisition method. Subsequent measurement and accounting. Disclosure.
• CPC 18 Overview. Significant influence. Equity method. Application of the equity method. Separate demos.
• CPC 19 Overview. Joint business, joint control and joint business types. Financial statements of parts of the joint venture. Separate demos. Individual financial statements.
• CPC45. Significant judgments and assumptions. Participation in subsidiaries. Participation in joint and affiliated businesses. Participation in unconsolidated structured entities.

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.