Gaming Faculty: Accounting for Acquisitions

Course Description:

The training session will focus on different types of acquisitions by gaming companies including the acquisitions of platforms. These acquisitions can fall either under the definition of a business or under the definition of an intangible asset. The session will therefore focus on the accounting implications under IFRS 3 Business Combinations if the acquisition meets the definition of a business combination and the accounting implications under IAS 38 Intangible Assets if it is an asset acquisition.

Learning Outcomes: 

By the end of the session, participants would be knowledgeable about the key concepts brought about by the new requirements under IFRS 3 Business Combinations, especially in determining whether a transaction meets the definition of an asset acquisition or a business acquisition. Participants would also be able to understand the accounting treatment required under each type of acquisition.

Date: 17/06/2020

Time: 09.00 – 12.00

Duration: 3 hours

Fee: €40

CPE Hours: This event qualifies for 3 hours of structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of each session.

Trainers:

Jonathan Dingli. Partner, Advisory Services, KPMG in Malta

Lynn Camilleri, Assistant Manager, Accounting Advisory Services, KPMG in Malta

Register and learn more about Gaming Faculty: Accounting for Acquisitions.