Onsite Course
Oct 18, 2019 - Oct 18, 2019
14:00-17:00
230 Works, Triq Il-Kungress Ewkaristiku, Mosta
17 Students Enrolled
Price€50€25
Payment MethodBook Now

Course overview:

Both IFRS and GAPSME contain provisions in relation to the accounting treatment of debt instruments including, amongst others, loans and bonds. The workshop shall explain how to decide whether amortised cost or other measurement methods need to be applied to financial instruments, under both IFRS and GAPSME. The underlying measurement principles shall also be discussed, via numerous examples.

Audience:

The training course is specifically targeted to Auditors and Accountants.

Keynote:

It’s important for participants to have a basic understanding of double entry and accounting principles.

Date:

Friday 18th October 2019

Time-table:

13:45 – Registration

14:00 – 15:30 – Part 1

15:30 – 15:45 – Coffee Break

15:45 – 17:00 – Part 2

17:00 – 17:15 – Question time

CPE Accreditation:

3 core hours

Tutors:

John Debattista and Paul Zammit

Workshop Agenda:

The workshop will tackle the measurement of loans and bonds in a variety of scenarios, under GAPSME and IFRS 9. Overlapping situations across the different frameworks will not be tackled more than once:

  1. An introduction to financial instruments.
  2. Financial instruments and accounting frameworks applicable.
  3. Classification of financial instruments.
  4. Measurement of bonds.
  5. Measurement of loans.
  6. Measurement of changes in loan terms.
  7. Transition to IFRS 9.