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M2085.2 - Accounting under IFRS – IFRS 5 (Online)

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

Registration

Registration Time: 12.45
Sessions Time: 13.00 - 14.00
Speaker: Mr Georges Xuereb
Venue: Online Webinar
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

  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners).
During this training session the participants will obtain a comprehensive understanding of the detailed requirements of these standards.

Background Information

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued operations and disposals of non-current assets.

Objectives of the Session

By the end of the training session the participants will obtain an understanding of the:
  • definitions and classification criteria of non-current assets (or disposal groups) as held for sale, and the measurement, presentation and disclosure requirements of such under IFRS 5.

Topics on the Agenda

  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

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

DISCLAIMER

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