Investment properties and intangible assets look impressive on paper. When they are wrong, they quietly destroy credibility. This session explains how these assets should really be treated.
R345,00 VAT incl.
Investment properties and intangible assets are regularly overstated because classification and judgement are misunderstood. Property is placed in the wrong category. Costs are capitalised because they feel valuable. Measurement choices are made without understanding their impact on profit and equity. This session focuses on how Sections 16 and 18 of IFRS for SMEs work in real financial statements, not textbooks. Attention is given to common errors that lead to overstated assets, misstated results, and uncomfortable questions during review or audit. Understanding these sections properly improves the reliability of the balance sheet and strengthens confidence in financial reporting decisions.
Cobus Rossouw
Associate Professor in Financial Accounting at the University of the Free State. Specialises in IFRS and the IFRS for SME’s, with a focus on research and professional training for accountants.
The following event is awarded 3 CPD units in Accounting.
+27 (0) 12 643 1800/2/4 ciba@myciba.org www.myciba.org
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