Webinar Overview

Gain critical insight into auditing business combinations

Auditors easily overlook the importance of a robust evaluation of significant accounting estimates and judgments by management, when auditing business combinations. Audit regulators frequently find that there is insufficient documented evidence of the audit procedures to verify significant accounting estimates and assumptions used in the annual consideration of impairment indicators, and evaluation of fair value adjustments. Other areas requiring attention include consideration of the proper identification of business combinations and whether transactions meet the definition of a business combination, post-combination adjustments and Presentation and Disclosures requirements in terms if IFRS 3 and IFRS for SME Section 19.

This training will give participants a practical understanding of key requirements relating to business combinations, how to implement them during the audit and how to document everything in audit working papers.

What You Will Learn

• Important principles for business combinations
• Key requirements from financial reporting frameworks
• Common working paper deficiencies
• Practicing the correct implementation of requirements in audit working papers.

Who Should Attend?

This webinar is ideal for professionals involved in the financial reporting, auditing, and oversight of business combinations. It is especially relevant for:

• Auditors (both external and internal) who evaluate the accounting and disclosures related to business acquisitions.
• Finance and Accounting Professionals such as controllers, chief financial officers, and financial analysts responsible for preparing or reviewing financial statements.
• Advisors and Consultants who support clients through the planning, execution, or integration of business combinations.
• Compliance, Risk, and Regulatory Officers who need to understand the audit and reporting requirements involved in acquisitions.
• Tax and Legal Professionals working on corporate transactions who want to better understand their financial reporting implications.
• Advanced Accounting Students and Educators interested in practical applications of auditing standards in the context of business combinations.

Whether you are directly involved in an acquisition or supporting one from a financial, legal, or advisory perspective, this session will provide valuable insights into the audit process, regulatory expectations, and best practices.

Registration and Certification

Upon successful completion, participants will be awarded with a verifiable Bronze LEAF certificate.

Registration:

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