financial reporting Archives - Leaf Quality Systems (Pty) Ltd

Auditing Intangible Assets
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Auditing Intangible Assets

LEAF Quality Systems (Pty) Ltd2025-06-24T14:58:25+02:00

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 — 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 [...]

Auditing Intangible AssetsLEAF Quality Systems (Pty) Ltd2025-06-24T14:58:25+02:00

Auditing Intangible Assets
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Auditing Intangible Assets

LEAF Quality Systems (Pty) Ltd2025-06-24T14:57:22+02:00

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 — 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 [...]

Auditing Intangible AssetsLEAF Quality Systems (Pty) Ltd2025-06-24T14:57:22+02:00

Auditing Business Combinations
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Auditing Business Combinations

LEAF Quality Systems (Pty) Ltd2025-06-24T14:49:28+02:00

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 [...]

Auditing Business CombinationsLEAF Quality Systems (Pty) Ltd2025-06-24T14:49:28+02:00

Auditing Provisions and Contingencies
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Auditing Provisions and Contingencies

LEAF Quality Systems (Pty) Ltd2025-02-27T23:09:10+02:00

Webinar: Auditing Provisions and Contingencies Are you looking to enhance your expertise in auditing provisions and contingencies? Join our upcoming webinar on Auditing Provisions and Contingencies, where we’ll provide practical insights into identifying and mitigating risks associated with Provisions, Contingent Liabilities, and Contingent Assets. Gain a deeper understanding of key audit procedures to ensure risks are reduced to an acceptable level. Key Topics Covered This training will focus on the following concepts, with practical demonstrations of their application: Audit planning considerations Audit procedures Audit finalisation considerations Common errors and how to avoid them Certification Upon successful completion, participants will receive a [...]

Auditing Provisions and ContingenciesLEAF Quality Systems (Pty) Ltd2025-02-27T23:09:10+02:00

Auditing Provisions and Contingencies
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Auditing Provisions and Contingencies

LEAF Quality Systems (Pty) Ltd2025-02-27T23:35:48+02:00

Webinar: Auditing Provisions and Contingencies Are you looking to enhance your expertise in auditing provisions and contingencies? Join our upcoming webinar on Auditing Provisions and Contingencies, where we will provide practical insights into identifying and mitigating risks associated with Provisions, Contingent Liabilities, and Contingent Assets. Gain a deeper understanding of key audit procedures to ensure risks are reduced to an acceptable level. Key Topics Covered This training will focus on the following concepts, with practical demonstrations of their application: Audit planning considerations Audit procedures Audit finalisation considerations Common errors and how to avoid them Certification Upon successful completion, participants will receive [...]

Auditing Provisions and ContingenciesLEAF Quality Systems (Pty) Ltd2025-02-27T23:35:48+02:00