Objectives

By the end of the training, the participants will:
• gain knowledge on the various IFRS standards relevant to real estate
• get in depth understanding of the IFRS rules on revenue from contracts with
customers and on leases
• understand what the disclosure requirements on the financial statements are

Content

Assets
• Investment property (IAS 40)
• Asset acquisition versus business combination
• Fair value measurement (IFRS 13)
• Inventories (IAS 2)
• Property, plant and equipment (IAS 16)
• Borrowing costs (IAS 23)
• Intangible assets (IAS 38)
• Impairment of assets (IAS 36)
• Non-current assets held for sale and discontinued operations (IFRS 5)

Liabilities
• Leases (IFRS 16)

Revenue from contracts with customers (IFRS 15)

Speaker

Elvin Montes (Director, Corporate Services department, Arendt Services).

Target Group

Accountants who prepare IFRS financial statements
Other professionals who review IFRS financial statements

Duration

7 hours 

Language

English

Price

€ 950

For any information, please contact us by e-mail at institute@arendt.com