IFRS for Private Equity structures and holding companies
Most of the actors of the financial sector already speak about the financial performance of companies using the language IFRS. For some, adoption of the IFRS will have a consequent impact on the presentation of the financial information, on the organisation of their company, on their performances-keys, etc. For others, those who have already made this transition, the IFRS continues to evolve…
This specific training covers in details IFRS issues bound to Holding companies, to Soparfis and to Private Equity structures.
Our experts will use very concrete examples to explain to the participants the theoretical part and so insure them a better understanding of these new knowledge.
This course does not address matters linked to the Real Estate structures, which are included in the training programme "IFRS for Real Estate".
5 & 7 May 2021 (ENG) - 9am-12:30pm
8 & 10 June 2021 (ENG) - 9am-12:30pm
Price: 1050.00 €
Duration: 7h
Language: English, also available in French
Number of participants: max. 20
Objectives
By the end of this course, participants will be able to:
- Identify and explain the various issues specific to IFRS for Holding and Soparfi and the Private Equity structures;
- Anticipate the implementation of the standards to these sectors.
Content
- Introduction
- Presentation of financial statements
- Financial instruments
- Recognition, classification and measurement
- Debt/equity
- Disclosures
- Functional and presentation currency
- Consolidation
- Revenue recognition
- Related party transaction
- Other matters related to Holding/Soparfi and Private Equity
Target audience
This module is proposed to the participants who have already a good knowledge of the basics of IFRS.
- Accounting persons in charge and their teams
- Professionals of the financial sector
- Equip with internal auditors and with internal control
- Persons in charge of consolidation and their teams
- Consultants in tax system
- Chartered accountants
Our lead experts
This training is coordinated by Marc Minet, lead partner of IFRS Learning Solutions of PwC Luxembourg.
The training will be animated by experts of PwC Luxembourg daily involved in the implementation of the IFRS norms.
Marc Minet is the IFRS leader for PwC Luxembourg and is partner in the Assurance Practice. He has over 19 years experience in serving financial and multinational institutions providing audit and advisory services. From 2004 to 2006, Marc Minet was part of the PwC Global Accounting and Consulting Services (GACS) central team in London as a partner specialised in accounting for financial instruments under IFRS.
Back to Luxembourg, he continues to audit and advise groups reporting under IFRS. His experience includes the audit of listed international groups preparing consolidated financial statements under IFRS, capital market transactions (IPO, bond offerings), IFRS conversions, accounting advices and training solutions.
He is member of several PwC International IFRS working groups: GACS, Financial Instruments Topical Team (FITT), Corporate Treasury Technical Committee (CTTC) and Asset Management International Accounting Group (AM IAG).
Marc Minet graduated from HEC-University of Liège-Belgium. He is a qualified “Réviseur d’entreprises agréé” and “Expert Comptable” in Luxembourg. Since 2004, Marc Minet has been teaching courses on IFRS and he is an author or co-author of various publications about IFRS, including the PwC Manual of Accounting.
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