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M25058 - Non-current assets held for sale and discontinued operations (Online)

  • 3 Jun 2025
  • 13:30 - 15:30
  • Online Webinar

Registration

Register
Registration Time: 13:15
Sessions Time: 13:30- 15:30  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

IFRS 5 sets out the accounting treatment for non-current assets, or disposal groups, held for sale or distribution to owners, which results in such assets or disposal groups being classified, presented, and measured differently than they normally would. The point in time when such requirements kick-in is dependent on when the carrying amount of these non-current assets or disposal groups will be recovered principally through a sale transaction. IFRS 5 also outlines specific disclosure and presentation requirements related to discontinued operations. During this session we shall delve into all of the pertinent requirements set out by IFRS 5.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

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

      Why is the session of relevance to our members?

      The session provides the participants with a comprehensive deep dive into the requirements of the IFRS standard, including practical considerations and illustrative examples, to enhance their understanding and support effective application in real-world scenarios.

        Target Audience

        Accountants / Financial Reporting specialists

        Speaker's Profile

        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


        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.
                       

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