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Description

Securities Portfolio: Classification, Recognition, Measurement and Tax Treatment

Account for and assess the tax position of securities holdings with confidence at each reporting date

  • 2 days — 14 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Securities held by a company raise questions that arise only a few times a year: how the instrument is classified, its initial carrying amount, impairment at the reporting date, the gain or loss on disposal and the applicable tax treatment. An error made at initial classification then flows through to measurement and, ultimately, to the tax return.

These two days follow the full life cycle of a securities portfolio: accounting categories, initial recognition, measurement at the reporting date, disposals and tax adjustments. Each treatment is worked through using journal entries and numerical cases, and participants may bring files from their own portfolios.

Learning objectives

  • Classify a security in the accounting category matching the entity's holding intention
  • Recognise the initial acquisition of securities and the treatment of transaction costs
  • Measure the portfolio at the reporting date and record impairment losses
  • Account for disposals and corporate actions affecting securities
  • Determine the tax treatment applicable to investment income and disposal gains

What makes this programme different

Each category of securities is covered through a complete set of entries from acquisition to disposal
Differences between accounting treatment and tax treatment are reviewed line by line
Participants may submit files from their own portfolio for the practical cases

Programme

1Classifying securities

The holding intention drives everything that follows

  • Investments in subsidiaries and associates
  • long-term holdings and short-term investments
  • Classification criteria and documentation of the holding intention
  • Impact of classification on measurement and on the tax position
  • Reclassifications and the supporting rationale required
  • Statement of financial position presentation and note disclosures

2Initial recognition and routine transactions

Recording the acquisition and the life of the securities

  • Initial carrying amount and treatment of acquisition costs
  • Subscriptions
  • paid-up amounts and calls remaining outstanding
  • Recognition of dividends and of income on related receivables
  • Corporate actions
  • bonus issues and subscription rights
  • Line-by-line portfolio tracking outside the ledger

3Measurement at the reporting date

Supporting the carrying amount retained at closing

  • Methods for determining the reporting-date value by category
  • Recognition and reversal of impairment losses
  • Treatment of unrealised losses and the prohibition on offsetting
  • Investments in subsidiaries and associates and expected return prospects
  • Documenting the working file

4Disposals and tax treatment

Securing the return and the supporting schedules

  • Determining the gain or loss on disposal and the cost allocation method used
  • Tax treatment of capital gains according to the nature of the securities
  • Treatment of dividends received and available exemptions
  • Book-to-tax adjustments and their carry-over to the supporting schedules
  • Key points of attention in the event of a tax review

Who is it for

Accountants · chief accountants · financial reporting managers · professionals in accounting practices and management controllers involved in the closing process.

Prerequisites

Command of routine accounting entries and prior involvement in period-end closing work.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.