Presentation of Financial Statements and Additional Disclosures

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Presentation of the statement of financial position, the statement of profit or loss and other comprehensive income and the statement of changes in equity

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Earnings per share

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Events after the reporting period

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Accounting policies, changes in accounting estimates and errors

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Related party disclosures

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Operating segments

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Reporting requirements of small and medium-sized entities (SMEs)

\r\n"} 42:{"id":25220,"heading":"Module 4","subheadings":"

Preparation of External Financial Reports for Combined Entities, Associates and Joint Arrangements
Preparation of group consolidated external reports
Business combinations – intra-group adjustments
Business combinations – fair value adjustments
Business combinations – associates and joint arrangements
Complete disposal of shares in subsidiaries

"} 3e:["$3f","$40","$41","$42"] 44:[] 43:{"data":"$44"} 48:T50d,Dr. Srinivas Reddy is a skilled Corporate Trainer with a solid finance background and diverse credentials. He delivers effective learning solutions for finance and accounting teams, specializing in financial, cost, and tax accounting. Dr. Reddy, a resourceful trainer, creates engaging and effective learning environments. He is dedicated to assessing training needs and closely monitors progress to provide relevant guidance, boosting participants' skills and productivity. Dr. Reddy is not just a corporate trainer; he’s also deeply involved in community service. His commitment to both personal and professional growth makes him stand out. ## Core Competencies: - Exceptional competency in the finance domain - Outstanding communication & presentation skills - Strong teaching proficiency - Expertise across different verticals ## Professional Qualifications: - Certified Public Accountant (CPA

IFRS Course in Nigeria