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Intangible Assets

Description

Registration Time: 13.15
Session Time: 13.30 - 16.45 including a 15-minute coffee break 
Speaker: Mr John Debattista & Mr Paul Zammit 
Venue: Lower Ground, Tower Training Centre, Swatar

 

Participation Fees 
MIA Members: €35.00
Non-MIA Members: €70.00
Retired Members: €15.00
Students: €20.00

 

BACKGROUND INFORMATION

IAS 38 ‘Intangible Assets’ defines such asset as an identifiable non-monetary asset without physical substance.

 

The intangible asset’s lack of physical substance doesn’t mean that it is not identifiable. For instance, an intangible asset may be identifiable because despite it lacking physical substance, it can still be sold to another party separately. Another example is an intangible asset arising from contractual or other legal rights.

 

There are various types of intangible assets, and the accounting treatment tends to differ between one type and another. Moreover, it is not always straightforward to decide whether the intangible expenditure is to be capitalised or not. The seminar will provide an overview of the various types of intangible assets, as well as the way that they’re treated. A selected number of special situations shall be tackled.

 

The seminar will also delve into the fair value measurement of intangible assets and the situations where this is allowed or not.

 

OBJECTIVES

The objectives of the seminar are:

  • To act as a refresher of the provisions of IAS 38 (it is recommended that attendees have a basic knowledge of double entry and financial reporting).
  • To illustrate such provisions with numerous practical examples in relation to intangible assets.
CPE Hours

3 hours Core

Speakers
John Debattista
Partner, Audit and Assurance
Zampa Debattista

John Debattista is a Certified Public Accountant and Registered Auditor.  He is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team. John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.

Paul Zammit
Technical Supervisor
Zampa Debattista

Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008. Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months,Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters.

28
May 2019

Intangible Assets

(M1951)

Organized By: The Malta Institute of Accountants
Type of Event: Seminar

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Date & Time
2019-05-28 13:30:00 2019-05-28 16:45:00 Europe/Malta Intangible Assets IAS 38 ‘Intangible Assets’ defines such asset as an identifiable non-monetary asset without physical substance. The intangible asset’s lack of physical substance doesn’t mean that it is not identifiable. For instance, an intangible asset may be identifiable because despite it lacking physical substance, it can still be sold to another party separately. Another example is an intangible asset arising from contractual or other legal rights. Lower Ground, Tower Training Centre, Swatar, The Malta Institute of Accountants
Tue, 28 May 2019
13:30 - 16:45
Location
Lower Ground, Tower Training Centre, Swatar,
Cancellation Policy

Refer to Terms and conditions.

Terms & Conditions
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