events | 01 February 2021

Understanding Fair Value Measurement Under IFRS: A Practical Approach to IFRS 13

The session will deal with the main features and disclosure requirements of IFRS 13 – Fair Value Measurement.

Course Description:

This accounting standard sets out a framework for measuring fair value in a single standard and applies to all IFRSs that require or permit entities to measure or disclose the fair value of assets, liabilities and an entity’s own equity instruments. IFRS 13 acts as a single source of guidance for fair value measurement, replacing fair value guidance which was previously contained within individual standalone accounting standards, and also introduces extensive fair value disclosure requirements, especially for non-financial items.

Target Audience:

The session is aimed for accounting professionals and financial controllers.

Learning Outcomes:

Besides obtaining a thorough understanding of fair value measurement under IFRS, participants of this session will gain a deep understanding of the impact of fair value measurement and disclosure requirements on the financial statements of financial and non-financial entities. Participants will also learn how to approach fair value in practice in a principled and structured manner through multiple mini case studies.


Basic knowledge on fair value measurement is recommended.

Date: 23/06/2021

Time: 14:00 – 16:45

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

Fee: €40

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.

Kindly note that this session entitles the attendee to 2.5 KPMG Loyalty Rewards. After collecting 60 Loyalty Rewards, attendees will be entitled to a free CPE session of their choosing. Visit our Loyalty Rewards page to learn more.

Moreover, for every three courses booked from our KPMG Learning Suites, attendees receive a discount voucher of 40% to be redeemed on their next course purchased from any Learning Suite !

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