Consolidations & Business Combinations – Malta | ONLINE LIVE SESSION

40.00 Inc VAT

Thursday 01 October 2020 | 14:00 (Europe/Malta)

Online Live Session

MIA Accreditation | 3 hours Core in terms of the Accountancy Board CPE scheme.

In stock

Description

Consolidations and business combinations are covered by IFRS 3, IFRS 10, and IFRS 12.

IFRS 3 Business Combinations outlines the accounting when an acquirer obtains control of a business through an acquisition or merger. Such business combinations are accounted for using the ‘acquisition method’, which generally requires assets acquired and liabilities assumed to be measured at their fair values at the acquisition date.

IFRS 10 Consolidated Financial Statements outlines the requirements for the preparation and presentation of consolidated financial statements and requires consolidation of entities that are controlled – control being exposure or rights to variable returns and the ability to affect those returns through power over the investee.

IFRS 12 Disclosure of Interests in Other Entities is a consolidated disclosure standard requiring a wide range of disclosures about an entity’s interests in subsidiaries, joint arrangements, associates and unconsolidated ‘structured entities’. Disclosures are presented as a series of objectives, with detailed guidance on satisfying those objectives.

Download Event Brochure

Speaker

Kevin Vassallo is a senior executive at the Central Bank of Malta. He is a certified public accountant by profession and holds a post-graduate degree in the science of finance. His work experience includes internal audit, human resources management, portfolio management in the money & fixed-income markets, foreign exchange, and risk management. He is currently a risk manager and also an ACCA tutor for BPP in advanced corporate reporting.

 

Events Resources

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.

Event Details

Day 1: 01/10/2020

Start time: 14:00 CEST

End time: 17:15 CEST

Venue: Online Live Session

Phone: +356 27555560 / +356 77555560

Email: info@societyeducation.online