Assets of SMEs

  • Presenter: To be confirmed
  • Level: Intermediate
  • Study time: 1 hours
    16 august 2022
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Course overview
Liabilities are present obligations of the SME, the settlement of which will lead to an outflow of economic resources from the entity in the future. Many professionals incorrectly apply the concept of a “present obligation”, resulting in some non-financial obligations being incorrectly indicated or omitted. In this session, we explore the thinking behind correctly accounting for liabilities, from an accounting/financial reporting perspective. This is very often a stumbling block for the tax professional that applies the principles relating to liabilities from the point of view of tax legislation – these are not always the same, sometimes not even remotely!

What's included?

  • 1 Live event
  • 1 Recording
  • 1 Certificate

Webinar included in the Accounting for tax professionals bundle

Topics covered

• Lease accounting
• Provisions and contingencies