Objectives

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

Content

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

Leasing

• IAS 17 vs IFRS 16

Consolidation & Joint arrangement

• IFRS 10, 11 & 12

Disposal (including IFRS 5)

Disclosures

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

Speaker

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.

Duration

4 hours (another 2 hour-session takes place on 29.06.2021)

Language

English

Price

€500 (for the attendance of the 2 sessions: 29.06 and 06.07.2021)

Point of attention

The cancelation policy stated on the bottom of our page “training agenda” applies. It is a session consisting of 2 parts; should attendees only participate in part 1 there won’t be a (partial) refund of the overall budget of 500 EUR.

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