PwC Webinar – The Accounting Series

Date: 22 June

Time: 14:30 – 16:30

Location: Virtual

CPE Hours: 2 hours – CORE

Price: EUR 40

Registration Link: https://www.pwc.com/mt/en/pwc-academy/pwc-academy-malta/training-calendar.html?ID=1527&courseID=1434

The first session of The Accounting Series will be looking at the 2021 Accounting Implications arising from COVID-19. The session will focus on the various topical matters accountants should consider under IFRS requirements in assessing the carrying amounts of both financial and non-financial assets.

The following topics will be covered during this session:

Impairment of Financial Assets

• Expected credit losses in respect of trade receivables
• Expected credit losses attributable to bonds & other securities

Impairment of Non-financial Assets

• Review of carrying amount of goodwill
• Review of carrying amount of PPE
• Assessment of realisation of deferred tax assets