Consolidation, Investments and Assets held for sale

IFRS Master Class Module 8

The IFRS Master Class is intended to assist in understanding IFRS and applying IFRS to your organisation. During the Master Class, we will familiarize you with the IFRS standards using practical examples encountered in our own practice, and we will enable you to apply IFRS standards to your own financial reporting.

The full IFRS Master Class consists of 8 modules with a duration of 4 hours each, except for module 5 which consists of 2 sessions with a duration of 4 hours each. Two modules are combined on 1 day in order to reduce travelling time to and from the training location. You could subscribe to the full Master Class but you may also choose to subscribe to individual modules based on a specific training requirement.

The full IFRS Master Class covers a broad spectrum of IFRS topics in a way which enables participants to:

• Have good understanding of IFRS
• Interpret and apply the standards correctly while preparing IFRS financial statements
• Be aware of the key differences between IFRS standards and Dutch GAAP
• Understand the nature and extent of disclosures required using IFRS financial statements
• Understand how to solve IFRS accounting topics

Module 8 covers the following topics:

• IAS 27 Consolidated and Separate Financial Statements
• IAS 28 Investments in Associates
• IAS 31 Interests in Joint Ventures
• IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

For the content of other IFRS Master Class modules we refer to our website at www.pwcacademy.nl.

For whom?

The IFRS Master Class is intended for professionals with a background in finance having a responsibility in the accounting, reporting and/or controlling area. Basic accounting knowledge and experience is required to use the knowledge offered during this Master Class to its utmost.

Why is this training relevant?

The IFRS Master Class is relevant to finance employees of companies reporting (or planning to report) under IFRS.

Who are the trainers?

The trainers are professionals and members of the PwC Accounting and Valuation Advisory Services (AVAS) group who use the IFRS standards assisting clients with IFRS transitions and/or complex IFRS accounting topics on a daily basis.

The trainers for module 8 are:

• Patrick Theune, Senior Manager PwC
• Ronny Wik, Manager PwC

Programme

Date

• December 10th 2009

PE Points

Attending an individual module earns Auditors and Controllers 4 PE points. You will receive a certificate after attending the training.

Costs

The price for attending an individual module amounts to € 450,- excluding VAT.
This amount includes course material and lunch.

The price for the full IFRS Master Class amounts to € 2.750,- excluding VAT which represents a 30% discount compared to attending 8 individual modules.

Participation

Would you like to register to one of these trainings? Please send us your application one month ahead of the training outset. In case you wish to register after the deadline has passed, please contact us by telephone.

Location

• PricewaterhouseCoopers office Amsterdam, location Westgate.