Consolidations Seminar at the Malta Institute of Accountants

Date:              6th November 2019
Registration: 13.15
Speaker:        Ms Roberta West
Venue:           Lower Ground, Tower Training Centre, Swatar

OBJECTIVE

Through this session participants will gain an understanding of consolidations through practical examples. This session will cover the consolidation process. Differences in the treatment between IFRSs and GAPSME when preparing consolidated financial statements will also be highlighted.

TOPICS ON AGENDA

This session will cover the following:

• consolidation procedures
• identifying business combinations
• applying the acquisition method for each business combination
• measurement of non-controlling interests
• measurement of goodwill or gain from a bargain purchase
• impairment of goodwill
• accounting for investments in associates and joint ventures

TARGET AUDIENCE

Preparers and auditors of consolidated financial statements, accountants in business and public practice.

SPEAKER'S PROFILE 

Roberta West Falzon is a certified public accountant and holds a practising certificate in auditing. She graduated in Bachelor of Commerce and Bachelor of Accountancy (Hons) Degrees from the University of Malta and is a fellow member of the Malta Institute of Accountants. Roberta was also awarded the ACCA Diploma in International Financial Reporting. She is a senior audit manager at RSM Malta leading several audit assignments for national and international clients operating in different fields. Roberta also delivers technical and professional training.

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