In ensuring the correct and fair presentation of PPE, Investment Property & Intangible Assets, three different accounting standards, namely, IAS 16, IAS 38 and IAS 40 require analysis. During this session, we will be delving deeper into these standards and highlighting the initial recognition criteria; initial and subsequent measurement, and also move on to identify the derecognition criteria when faced with disposals and write-offs. We shall also be looking into the different methods of depreciation and amortisation and the importance of impairment testing. Practical examples and considerations to clearly outlay the correct accounting treatment of the different classes of assets will also be provided.
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Janise Aquilina graduated with a Master in Accountancy from the University of Malta in 2014. Janise joined RSM Malta in 2015 and is a manager within the Outsourcing Department. Over the years, Janise has been responsible and has been exposed to tax compliance and advisory but continued to specialise in accounting and VAT compliance of a large number of clients established within various industries, including retail, investments, pharmaceuticals, and gaming. Janise is also a CPA warrant holder.
Event resources for face to face events will be available online after the delivery of the event.
Event resources for online events will be sent by email after the delivery of the event.
Day 1: 09/09/2020
Start time: 14:00 CEST
End time: 17:15 CEST
Venue: Online Live Session
Phone: +356 27555560 / +356 77555560