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CPE Event Details
Implementing IFRS 9 - Impact on financials and reporting (M1731)

 

Registration Time: 13.15

Session Time: 13.30 - 16.45 including a 15-minute coffee break 

Speakers: Marisa Abdilla
 
Venue: Lower Ground, Tower Training Centre, Swatar

 

BACKGROUND INFORMATION
In July 2014, the IASB issued IFRS 9 ‘Financial instruments’, which replaces IAS 39, ‘Financial Instruments:  Recognition and Measurement’.  IFRS 9 introduces new requirements for how an entity should classify and measure financial assets, replaces the current rules for impairment of financial assets and amends the requirements for hedge accounting.  The standard also requires entities to provide users of financial statements with more informative and relevant disclosures. 

IFRS 9 is effective for annual periods beginning on or after 1 January, 2018.  The standard has been endorsed by the EU.
 
OBJECTIVES
Review of the main concepts behind Classification and Measurement and Impairment under IFRS 9;
Get a closer look at what ECL entails; expected impact and required reporting.
 
TOPICS ON AGENDA
  • Overview of the rules for Classification and Measurement and the new Impairment approach
  • Calculating Expected Credit Losses – Key technical decisions
  • Impact on Financials – volume and volatility
  • Increased reporting requirements in financial statements before and after effective date, with reference also to Finrep 
 
TARGET AUDIENCE
This seminar is relevant for Accountants, banks’ credit specialists, treasury dealers and students
 
SPEAKER'S PROFILE
Marisa Abdilla is an Executive within Bank of Valletta plc, where she heads the Finance Department.  She is an accountant by profession and has been part of the BOV’s Finance department for the last 18 years. Marisa sits on the IFRS 9 Steering Committee at BOV, which committee is responsible from the overall governance of the project’s implementation.  Marisa is a fellow member of the Malta Institute of Accountants.

 

PARTICIPATION FEES
 
MIA Members: €32.50
Non-MIA Members: €65.00
Retired Members: €10.00
Students: €16.25

BOOKING
Individual bookings are to be placed and paid online (below). 
Group bookings and Retired MIA Members are requested to fill in the registration form and send it by post along with payment. 
 
TERMS AND CONDITIONS APPLY

 

Start Date: 07/11/2017

 

End Date: 07/11/2017

 

Service Provider: The Malta Institute of Accountants

 

Competences
Type Hours
Core 3.00

 

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