Presentation Requirements and Disclosures in Financial Statements
In this IFRS Series session we shall be describing the presentation and disclosure requirements emanating from a number of different standards which specifically deal with how the main elements in the financial statements are to be presented and the level and extent of information required to be disclosed. These standards include:
– IAS 1 Presentation of Financial Statements
– IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
– IAS 10 Events after the Reporting Period
– IAS 24 Related Party Disclosures
– IAS 33 Earnings per Share
– IAS 34 Interim Financial Reporting
– IFRS 8 Operating Segments
The session is aimed for accounting professionals and financial controllers.
By the end of the session participants would be knowledgeable on the presentation of financial statements and the level of detail expected from key disclosures.
Basic knowledge on financial reporting is recommended.
Time: 14:00 – 16:45
Venue: Live online session – details of how to join the meeting will be sent once registration is complete
CPE Hours: This course qualifies for 2.5 hours of structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.
Emerson Zammit, Advisor – Accounting Advisory Services, KPMG in Malta
Emerson Zammit joined KPMG during 2018 after completing the Master in Accountancy Degree at the University of Malta. Emerson holds the role of an advisor within the firm’s Accounting Advisory Services team and has assisted a wide range of clients across different industries with complex financial reporting matters and other tailor-made solutions in compliance with IFRS. Emerson delivers technical training to both local and international clients on specific accounting matters.
Renzo Bugeja, Advisor – Accounting Advisory Services, KPMG in Malta
Renzo joined KPMG’s Accounting Advisory Services function in 2018 upon completing his master’s degree in accountancy at the University of Malta. Renzo is mainly involved in advising a varied portfolio of local and international clients with their implementation of IFRS requirements. Renzo also delivers training on specific IFRS matters and local Companies Act requirements to his clients.
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- Guided Learning 2.75 Hours
- Language English
- Assessments Not Applicable