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M2085.1 - Accounting under IFRS – IAS 37 (Online)

  • 5 Oct 2020
  • 13:00 - 14:00
  • Online Webinar

Registration


Register
Registration Time: 12.45
Sessions Time: 13:00 - 14:00
Speaker: Mr Georges Xuereb
Venue: Online Webinar
Depending on the COVID-19 situation, CPE might be held face to face. 
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €15.00
Non-MIA Members: €25.00
Retired Members: €10.00
Students: €10.00

SYNOPSIS

  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets outlines the accounting for provisions, together with contingent assets and contingent liabilities.
During this training session the participants will obtain a comprehensive understanding of the detailed requirements of these standards.

    Background Information

    IAS 37 Provisions, Contingent Liabilities and Contingent Assets outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities (possible obligations and present obligations that are not probable or not reliably measurable). Provisions are measured at the best estimate of the expenditure required to settle the present obligation, and reflects the present value of expenditures required to settle the obligation where the time value of money is material.

    Objectives of the Session

    By the end of the training session the participants will obtain an understanding of the:
    • definitions of a provision, contingent liability and contingent asset, and the recognition, measurement and disclosure requirements of such under IAS 37.

    Topics on the Agenda

    • IAS 37 Provisions, Contingent Liabilities and Contingent Assets

    Target audience

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

    Speakers profile

    Georges Xuereb is a Certified Public Accountant and forms part of the Accounting Advisory Services team at KPMG Malta, holding the role of a Manager and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part of the ACCA qualification.

    EVENT CPE COMPETENCES

    1 Hour Core 

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

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