Registration Time: 09:00

Sessions Time: 09:15 - 12:30  including a 15-minute break
Speaker: Mr David Leone Ganado
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

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Whilst the IASB does not dictate how fair value measurements must be determined, it does provide guidance on different types of approaches that are commonly used to calculate an asset's or a liability's fair value, together with guidance on discount rates used within valuation models.  IFRS 13 additionally provides a detailed list of various disclosures which are required when an entity measures its assets and/or liabilities at fair value, or is otherwise required by a standard to disclose fair value.

Specific topics to be covered during the sessioN

• Overview of IFRS 13 and fair value measurement concepts

• Valuation techniques contemplated within IFRS 13

• Inputs into valuation techniques, including discount rates, and the standard's fair value hierarchy

• Disclosures

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

Seminar participants will be able to gain, or refresh, their knowledge on IFRS 13's conceptual guidance and its disclosure requirements, and will be given insight into some practical considerations arising when applying the standard.  It should however be noted that the seminar will not address how to determine appropriate valuation inputs that are specific to any particular asset or liability valuation.

Auditors and accounting professionals, and students.

Speaker's Profile

David Leone Ganado spent over 20 years at a Big 4 firm, initially carrying out external audits before spending 12 years specialising in, and providing advice on, technical accounting matters under IFRS and local GAAP. He sits on the MIA's Financial Reporting Committee, has contributed significantly to the MIA's development of GAPSME as well as its guidance note on the accounting implications arising from the Consolidated Group (Income Tax) Rules, and has more than 14 years of experience in delivering seminars on financial accounting. He is a fellow of the MIA and ACCA, holds a CPA warrant, and has recently set up Accounting Advice by David Leone Ganado.

EVENT CPE COMPETENCies

3  Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

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