events | 28 October 2020

IFRS Refresher – 2021 (2 sessions)

The IFRS Refresher sessions cover the more prevalent accounting standards under the IFRS framework including latest developments in 2021 and beyond. As IFRS are constantly changing, these sessions serve as a comprehensive but concise refresher. It starts by giving an overview of IAS 1 Presentation of Financial Statements, and then delves into the accounting standards relating to non-current assets, and how other standards interact with the measurement of these assets. The second session covers Income Taxes, Provisions, Fair Value Measurement, Business Combinations, and the standards which form part of the consolidation suite.

The following are the standards which are dealt within this IFRS Refresher course:

Session 1:

  • IAS 1 Presentation of Financial Statements
  • IAS 16 Property, Plant and Equipment
  • IAS 38 Intangible Assets
  • IAS 40 Investment Property
  • IAS 36 Impairment of Assets
  • IAS 20 Accounting for Government Grants
  • IAS 23 Borrowing Costs

Session 2:

  • IAS 12 Income Taxes
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IFRS 13 Fair value Measurement
  • IFRS 3 Business Combinations
  • IFRS 10 Consolidated Financial Statements
  • IAS 27 Separate Financial Statements
  • IAS 28 Investments in Associates and Joint Ventures
  • IFRS 11 Joint Arrangements


Session 1: 08/11/2021

Session 2: 09/11/2021

Time: 14:00 – 17:15

Target Audience:

The session is aimed for accounting professionals and financial controllers.

Learning Outcomes:

In the world of today where accounting standards are continuously revised and revamped, the aim of this IFRS Refresher is to provide a high-level overview of the more commonly applied IFRS/IAS standards in the financial statements with the objective to increase your confidence in dealing with these areas.


Basic knowledge on deferred tax is recommended.

Venue:Live online sessions – details of how to join the meeting will be sent once registration is complete.

Fee: €65 (for both sessions), €40 each session

CPE Hours:

The two sessions qualify for 6 hours of structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.

Cooperation Partners
  • Malta Employers' Associations
  • Malta Association of Credit Management