IFRS Standards: An Overview

These sessions cover the main accounting standards under the IFRS framework including latest developments. As IFRS are constantly changing, these sessions serve as a comprehensive but concise refresher. The following standards shall be dealt with during these sessions: the presentation of financial statements (IAS 1), non-current asset standards (IAS 16, IAS 38 and IAS 40), impairment of non-current assets (IAS 36), government grants (IAS 20) and borrowing costs (IAS 23). The second session covers deferred taxes (IAS 12) , provisions and contingencies (IAS 37), the concept of fair value (IFRS 13), business combinations and related consolidation standards (IFRS 3, IFRS 10, IAS 28, IFRS 11).

The 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.

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