Registration Time:09:15
Sessions Time: 09:30- 11:30  No Break
Speaker: Mr Georges Xuereb
Venue:   Online Webinar

Participation Fees 
MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

On the date of acquisition of a business, IFRS 3 kicks in with the application of the acquisition method. This is a process which involves the determination of the date of acquisition, identification and measurement of the consideration transferred and the identifiable assets and liabilities assumed at fair value, the measurement of non-controlling interests, and recognition of any resulting goodwill or a gain on bargain purchase. Subsequent to this date, businesses are consolidated in terms of IFRS 10, where the ‘control’ model is applied for all investees in considering which entities are “subsidiaries” and thus consolidated in a parent’s consolidated financial statements. IFRS 13's fair value principles, and considerations of associates and joint ventures in terms of IAS 28 and IFRS 11 as they relate to the consolidated and separate financial statements shall also be explored in this session.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• IFRS 3 Business Combinations

• IFRS 10 Consolidated Financial Statements

• IFRS 13 Fair Value Measurement, IAS 27 Separate Financial Statements

• IFRS 11 Joint Arrangements

• IAS 28 Investments in associates and joint ventures

Why is the session of relevance to our members?

Target Audience

Accountants in practice; Accountants specialising in financial reporting

Speakers' Profiles

Georges Xuereb is a Certified Public Accountant and forms part of the Corporate Accounting Advisory Services team at KPMG Malta, holding the role of a n Associate Director 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 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

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