Training Session

Nov 11, 2020
1:30 PM


Nov 11, 2020
5:30 PM
Where ?
Arendt House
41A, Avenue John F. Kennedy
L-2082 Luxembourg-Kirchberg
Who ?


The objective of the training is to give the attendants a general overview of IFRSs applicable to the real estate sector and of IFRS 16.


Acquisition of Real estate assets

  • Separate acquisition/Business Combination
  • IAS 2 Inventory
  • IAS 16 PPE
  • IAS 40 Investment Property
  • IFRS 3 Business Combination

Subsequent measurement

  • Cost model and Impairment vs Fair Value Measurement
  • IAS 36 Impairment
  • IFRS 13 Fair Value Measurement


  • IAS 17 vs IFRS 16

Consolidation & Joint arrangement

  • IFRS 10, 11 & 12

Disposal (including IFRS 5)


Quizz, examples and relevant cases extracted from the EECS (ESMA) Database


Yvan Stempnierwsky (Of Counsel, Financial Reporting & Accounting Standards, Arendt & Medernach).

Target Group

The workshop is essential for individuals who need to enhance their knowledge in IFRSs applicable to the real estate sector.


4 hours.





For any information, please contact us by e-mail at

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Yvan Stempnierwsky

Yvan Stempnierwsky is a member of the Tax Law practice at Arendt & Medernach where he is in charge of the Financial Reporting and Accounting Standards practice. He advises clients on the accounting treatment of complex transactions under Luxembourg Generally Accepted Accounting Principles (LUX GAAP), Belgian GAAP, International Financial Reporting Standards (IFRS), US GAAP, Not-for Profit Accounting Law and Public Sector Accounting Law. Yvan’s expertise includes providing assistance to listed companies during IFRS enforcements. He has been a member of the Brussels Bar since 2008 and was admitted by the Luxembourg Bar in 2013 to practice in Luxembourg under his Belgian professional title. Yva...

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Arendt & Medernach SA

41A, Avenue JF Kennedy L-2082 Luxembourg

T (352) 40 78 78 1
F (352) 40 78 04

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