This session shall go over the main IFRS standards dealing with fixed assets, namely IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets and IAS 40 Investment Property. The session will delve into IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations, as it pertains to the classification, measurement and disclosure impact of such fixed assets. Other ancillary standards which impact fixed assets such as accounting for government grants and impairment will also be discussed.

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Speaker

Georges Xuereb provides IFRS and GAPSME advice and delivers accounting topic papers to his clients on complex technical accounting matters. He also assists clients operating in diverse industries in the preparation of their separate and consolidated financial statements in accordance with IFRS or GAPSME. His area of focus in these diverse industries includes consolidations and business combinations and implementation of recently issued IFRSs. Georges also implements Excel-based consolidation tools to large groups to improve their consolidation reporting process, with a focus on quality and complex accounting requirements and reducing reporting timeframes. Georges delivers technical training and presentations on IFRS matters both internally to his colleagues and to his clients, and delivered lectures on the Financial Reporting and Strategic Business Reporting modules to students as part of their studies in fulfilment of the ACCA qualification.