CPD Sorted Bookit

Fair value measurements

Venue

Online Live Stream

Date

Thursday 12 September 2024

Time

09:00 - 12:00 GMT+2

Information

While many standards require or permit the use of fair value to measure various assets and liabilities for initial recognition subsequent measurement and/or disclosure purposes the practical application of the principles of IFRS 13 remain a significant area of judgement. This course unpacks the theoretical requirements of IFRS 13 as a framework standard for measuring fair value and discusses practical scenarios in which a fair value calculation may be required for various purposes including financial instruments business combinations share-based payments investment properties and more. The course also explains the disclosure requirements of the three levels in the fair value hierarchy.

Presenter

Blaise Colyvas

Blaise has 10 years of experience in public practice. During this time he has worked at Grant Thornton as an audit manager, Gobodo Incorporated as a senior manager in their technical standards division, Protect a Partner International as Head of Accounting and Technical Excellence and most recently as a technical director at W.Consulting. His areas of expertise include, International Financial Reporting Standards (IFRS), IFRS for SMEs, Generally Recognised Accounting Practice (GRAP) and ISA (International Auditing Standards).

He provides technical consulting services and training to the firm's clients on these frameworks. He is an active member of the Accounting Standards Board’s Public Sector Accounting Forum (previously the SAICA Public Sector Technical Forum) and has served on various sub-committees of the Accounting Practices Committee of SAICA and the ASB. He is also a Registered Auditor and member of the Independent Regulatory Board of Auditors, and a registered Skills Assessor. He is a co-author of the publication Wiley Interpretation and Application of International Financial Reporting Standards 2011 and 2012.

Close this popup

CPD Units

3 units on full attendance

Price

R 950

Booking Deadline

Thursday 12 September 2024