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Auditing Business Combinations
LEAF WebinarGain 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 [...]
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Auditing Intangible Assets
LEAF WebinarIMPORTANT NOTE! DATE CHANGED The date of the webinar has been changed from 8 August 2025 to 15 August 2025. We apologise for any inconvenience caused. Feel free to contact us if you need any assistance pertaining to the date change. Addressing Valuation, Impairment, and Audit Documentation Challenges Intangible assets are among the most misunderstood and misapplied areas in financial reporting. From internally generated brands and software to goodwill and licensing rights, these assets require nuanced treatment based on their origin, use, and contribution to economic value. Auditors are often faced with the challenge of verifying existence, accuracy, and valuation — [...]
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Auditing Intangible Assets
LEAF WebinarAddressing Valuation, Impairment, and Audit Documentation Challenges Intangible assets are among the most misunderstood and misapplied areas in financial reporting. From internally generated brands and software to goodwill and licensing rights, these assets require nuanced treatment based on their origin, use, and contribution to economic value. Auditors are often faced with the challenge of verifying existence, accuracy, and valuation — made more complex by the nature of these assets and their susceptibility to impairment. Conventional procedures often fall short, and auditors need to apply professional judgment and creative audit techniques to get it right. This interactive webinar will equip participants [...]
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IFRS for SME 2025 Update Webinar
LEAF WebinarGet Ready for the Most Significant SME Standard Overhaul in Over a Decade What You Will Learn The global accounting landscape for small and medium-sized entities (SMEs) is undergoing its most significant transformation in over a decade. The introduction of IFRS for SME Accounting Standard 2025 introduced substantial amendments designed to enhance relevance, simplify application and align more closely with full IFRS in key areas. With mandatory implementation required for reporting periods beginning on or after 1 January 2027, the time for strategic preparation is now. Failure to act proactively carries significant risks: financial statement restatements, [...]
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IFRS for SME 2025 Update Webinar
LEAF WebinarGet Ready for the Most Significant SME Standard Overhaul in Over a Decade What You Will Learn The global accounting landscape for small and medium-sized entities (SMEs) is undergoing its most significant transformation in over a decade. The introduction of IFRS for SME Accounting Standard 2025 introduced substantial amendments designed to enhance relevance, simplify application and align more closely with full IFRS in key areas. With mandatory implementation required for reporting periods beginning on or after 1 January 2027, the time for strategic preparation is now. Failure to act proactively carries significant risks: financial statement restatements, [...]
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Applying Ethics in Practice Webinar
LEAF WebinarA practical ethics webinar for accounting and audit professionals What You Will Learn Ethics plays a fundamental role in acting in the public interest and delivering quality audit services. Ethics also forms an integral part of the audit profession’s code of conduct and requires proper knowledge by all participants in the profession. Auditors can only apply an appropriate level of professional scepticism during audits, if they are independent. It is, therefore, crucial for auditors to always be aware of the latest changes in the ethics landscape, and understand how to apply relevant ethical requirements in [...]
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IFRS 18 Presentation and Disclosure in Financial Statements Webinar
LEAF WebinarUnderstanding the New Standard Replacing IAS 1 On 9 April 2024, the IASB issued IFRS 18 – Presentation and Disclosure in Financial Statements in response to global demand for clearer, more comparable, and transparent performance reporting. This new standard, which replaces IAS 1, introduces substantial changes to the way financial statements are presented and disclosures are made. It enhances investor communication, introduces standardized performance measures, and requires careful consideration from both preparers and auditors. This training session will guide participants through the changes introduced by IFRS 18, highlight its practical impact on financial statements, and [...]
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IFRS 18 Presentation and Disclosure in Financial Statements Webinar
Understanding the New Standard Replacing IAS 1 On 9 April 2024, the IASB issued IFRS 18 – Presentation and Disclosure in Financial Statements in response to global demand for clearer, more comparable, and transparent performance reporting. This new standard, which replaces IAS 1, introduces substantial changes to the way financial statements are presented and disclosures are made. It enhances investor communication, introduces standardized performance measures, and requires careful consideration from both preparers and auditors. This training session will guide participants through the changes introduced by IFRS 18, highlight its practical impact on financial statements, and [...]
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IFRS for SME 2025 Update Webinar
LEAF WebinarGet Ready for the Most Significant SME Standard Overhaul in Over a Decade What You Will Learn The global accounting landscape for small and medium-sized entities (SMEs) is undergoing its most significant transformation in over a decade. The introduction of IFRS for SME Accounting Standard 2025 introduced substantial amendments designed to enhance relevance, simplify application and align more closely with full IFRS in key areas. With mandatory implementation required for reporting periods beginning on or after 1 January 2027, the time for strategic preparation is now. Failure to act proactively carries significant risks: financial statement restatements, [...]
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IFRS for SME 2025 Update Webinar
LEAF WebinarGet Ready for the Most Significant SME Standard Overhaul in Over a Decade What You Will Learn The global accounting landscape for small and medium-sized entities (SMEs) is undergoing its most significant transformation in over a decade. The introduction of IFRS for SME Accounting Standard 2025 introduced substantial amendments designed to enhance relevance, simplify application and align more closely with full IFRS in key areas. With mandatory implementation required for reporting periods beginning on or after 1 January 2027, the time for strategic preparation is now. Failure to act proactively carries significant risks: financial statement restatements, [...]
2025-12-23T00:00:00+02:00
10 events found.