Registration Time: 13.15
Sessions Time: 13.30 - 16.45 including a 15-minute coffee break
Speaker: Mr Kevin Vassallo
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Background Information

A Non-current asset is a resource whose value is expected to be recovered over a period of more than 12 months through use or through sale within the next 12 months after reclassification under IFRS 5. Non-current assets include Property, Plant and Equipment under IAS 16, Intangible Assets under IAS 38, Investment Property under IAS 40, Biological Assets under IAS 41, Tax Assets under IAS 12 and Financial Assets under IFRS 9.

Objectives of the Session

The seminar will serve to highlight the similarities and the differences in the accounting rules of recognition, measurement, presentation and disclosure under the relevant standards for tangible, intangible, financial and tax assets together with the re-classification rules of IFRS 5 for assets that were held for use and are henceforth held for sale.

Target audience

Practitioners in industry, students and all those in the profession.

Speakers profile

Kevin Vassallo is a certified public accountant with practical experience in financial markets, risk management and internal auditing. He has been working in the banking industry for the past 30 years and is currently Head of Projects and Treasury at the Malta Development Bank. He previously held executive posts at the Central Bank of Malta and the MFSA. He is also an ACCA lecturer in corporate financial reporting.

EVENT CPE COMPETENCES

3 Hours Core 

WEBINAR TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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