Onsite Course
Nov 8, 2019 - Nov 8, 2019
230 Works, Triq Il-Kungress Ewkaristiku, Mosta
6 Students Enrolled
Course Certificate
(% of quiz marks)
Payment MethodBook Now

Course overview:

IAS 37 ‘Provisions, Contingent Liabilities and Contingent Assets’ defines and specifies the accounting for and disclosure of provisions (liabilities of uncertain timing or amount) and contingencies (possible assets or liabilities whose existence will be confirmed by uncertain future events that are not wholly within the control of the entity).

Besides explaining the main principles prescribed by IAS 37, the seminar will tackle a number of special situations for which consideration of IAS 37 is necessary.


  • Main target audience: Auditors, Accountants, Accountancy Students.
  • Potential target audience: Other persons interested in the subject, such as business persons, investors and managers.


Basic knowledge of double entry and presentation of financial statements is necessary.


Friday 8th November 2019


13:45 – 14:00 Registration

14:00 – 14:45 Introduction to IAS 37

14:45 – 15:45 Special Considerations: Provisions

15:45 – 16:00 Coffee Break

16:00 – 17:00 Special Considerations: Contingencies

17:00 – 17:15 Any Current Developments and Question Time

CPE Accreditation:

3 core hours


John Debattista and Paul Zammit