Registration Time: 13:15
Sessions Time: 13:30- 15:30  no break
Speaker: Mr Georges Xuereb 
Venue:   Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €28.00
Non-MIA Members: €50.00
Retired Members: €15.00
Students: €20.00

*Group bookings for 3 or more participants available.

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. This session will delve in the specific classification and measurement requirements of both non-current assets held for sale or distribution, and also on the classification and presentation requirements of discontinued operations.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

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

• IFRIC 17 Distributions of Non-cash Assets to Owners

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

The sessions provides the participants with both the theoretical underpinnings and practical considerations emanating from IFRS 5

TARGET AUDIENCE

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

Speaker's 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 Senior 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 COMPETENCies

2 Hours Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

• Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.