Accounting for Investments and Financial Instruments Workshop in Dubai

Dubai, United Arab Emirates

Program Outline
Financial Instruments
- Short Term Investments
- Categories of Short Term Investments
- Presentation of Financial Instruments
- Distinguishing Liabilities from Equity – Classification of Instruments:
- Held-to-Maturity Debt Securities (HTM)
- Trading Securities
- Available-for-Sale Securities (AFS)
- Fair Value through Profit and Loss Option
- Determining Fair Value
- Initial and Subsequent Measurement
- Reclassification and Transfer between Categories
- Constraints on Reclassifications
- Derecognition of Financial Instruments
- Impairment of Financial Assets Carried at Amortized Cost
- Impairment of Financial Assets Carried at Fair Value
- Impairment of Financial Assets Carried at Cost
- Accounting for Sales of Financial Instruments Financial Instruments ? Long Term
- Presentation of Available-for-Sale and Held-to-Maturity Instruments
- Other than Temporary Impairment of Available-for-Sale and Held-to-Maturity Financial Assets
- Required Disclosures

Investments in Associates
- Accounting Based on the Equity Method
- Situations when Cost Method is Applicable
- Differences in Fiscal Year
- Intercompany Transactions between Investor and Investee
- Accounting for a Partial Sale or Additional Purchase of Equity Investment
- Change in Level of Ownership or Degree of Influence
- Accounting for Impairment Accounting for Investments in Joint Ventures
- Jointly Controlled Operations
- Jointly Controlled Assets
- Jointly Controlled Entities
- Change from Joint Control to Full Control
- Accounting for Transactions between Venture Partner and Jointly Controlled Entity
- Disclosure Requirements