How do buying and selling investments impact your financial statements? - PwC's Marketplace

How do buying and selling investments impact your financial statements?

Academy
How do buying and selling investments impact your financial statements?

How do buying and selling investments impact your financial statements?

Academy
How do buying and selling investments impact your financial statements?

In brief

Understand the impact of increasing or decreasing a stake in investments in subsidiary, associate or joint arrangements. This workshop is designed to reinforce your practical knowledge and enhance your awareness of complexities in this area.

Note: pricing is customised, contact us for more information.

1 day                  Classroom/virtual

 

Target audience

 
  • Finance directors
  • Tax controllers
  • Senior management
  • Finance and tax managers/executives
  • Financial analysts
  • Regulators, academicians and accountancy students
 

Objectives

 

In this workshop, we aim to highlight and illustrate scenarios when a company increases or decreases its shareholding in an investment and the potential impact that may arise, including the immediate impact to profit or loss. Changing a stake in an investment can take various forms, for example:

  • Increasing a stake in an investment in associate to an investment in joint venture or subsidiary (“step up”); or
  • Decreasing a stake in an investment in subsidiary to an investment in joint venture or associate (“step down”)
 

Agenda

 
  • What are the different investment categories under various MFRS and why is it critical to accounting for any acquisition or disposal of investments?
  • How to develop an accounting policy in situations not covered by MFRS such as increasing an investment in associate (which remains an associate post acquisition)?
  • Do you need to perform or obtain fair value of your investment for each and every time you change your ownership percentage in that investment?
  • When do you need to apply MFRS 5 Non-current Assets Held for Sale and Discontinued Operations when you are committed to a plan to sell an investment?
  • What are the requirements to restate comparatives under MFRS 5?
 

Professional associations recognising PwC CPE points

 
  • Malaysian Institute of Accountants (MIA)
  • Malaysian Institute of Certified Public Accountants (MICPA)
  • Association of Chartered Certified Accountants (ACCA)
 

HRDF claimable

Not applicable

 

Available in

Malaysia

 

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