Presentation Requirements and Disclosures in Financial Statements

This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

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

Target Audience:

The session is aimed for accounting professionals and financial controllers.

Learning Outcomes:

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.

Prerequisites:

Basic knowledge on financial reporting is recommended.

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

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 each session.

Trainers:

Emerson Zammit, Manager, Corporate Accounting Advisory Services, KPMG in Malta

Emerson Zammit

Emerson Zammit joined KPMG during 2018 after completing the Master in Accountancy Degree at the University of Malta. Emerson holds the role of a Manager within the firm’s Corporate 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, Manager, Corporate Accounting Advisory Services, KPMG in Malta

Renzo Bugeja

Renzo joined KPMG’s Corporate 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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Terms and conditions.

Course Features

  • Guided Learning 2.5 Hours
  • Language English
  • Assessments
Emerson Zammit joined KPMG during 2018 after completing the Master in Accountancy Degree at the University of Malta. Emerson holds the role of a Manager within the firm’s Corporate 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 joined KPMG’s Corporate 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.