• Every Project Finance professional needs a thorough understanding of how IFRS accounting principles impact projects. This focused and practical Masterclass will equip you with a solid understanding of the different accounting treatments that can be applied to PF and Infrastructure projects under IFRIC12, IAS16 and IFRS9.

  • What will you learn?

    What are the different accounting treatments for PF and Infrastructure Projects?
    How do you know which treatment will apply to which project?

    ✓ What impact do the different accounting treatments have on Project revenue and profit recognition?
    How should each of the accounting treatments be modelled?

  • Who is this Masterclass for?

    For Project Finance and Infrastructure professionals at all levels of experience
    For people who want detailed insight into tax and accounting within Project Finance
    For teams looking to refresh their understanding of tax treatments
    For individuals looking to kick-start their Project Finance careers

  • Agenda

    New York: 8AM-10AM | London: 1PM - 3PM | Dubai: 4PM-6PM


    Part I: Accounting treatment concepts and principles

    • Introduction to accounting treatments for Project Finance assets; IFRIC 12 and IAS 16 including financial asset, intangible asset, bifurcated asset and fixed asset accounting.

    • Understanding how to apply the correct treatment to your project using an accounting treatment decision tree

    • IFRS 9 and the treatment of interest


    Part II: Accounting treatments in practice; how to model each treatment

    • Financial asset accounting 

    • Intangible asset accounting  including  lifecycle provisions

    • Bifurcated asset 


    Part III: Summary

    • Summary

    • Key Takeaways

    • Q&A

  • Your Ticket Includes

    Access to an Expert live Masterclass

    Access to all reference materials

    Real time Q&A with your instructors

    7 days access to Masterclass recording

    Certificate of Attendance

  • About your Instructors

    Our faculty delivers decades of Project Finance experience.

    Morag Loader

    Lead Accounting and Tax Instructor, Project Finance Institute

    Having previously been Director of Finance and Head of Accounting and Tax at Operis, Morag brings more than 20 years of experience in advising on the accounting treatments of PF and Infrastructure projects. Morag is now the lead Accounting and Tax Instructor in the Project Finance Institute.

    Kenneth Whitelaw Jones

    Partner at Gridlines, Co-Founder of Full Stack Modeller and Project Finance Institute

    Kenny Whitelaw-Jones is one of the leading financial modelling instructors in the Project Finance space having taught more than 20,000 modellers to improve their practice. Kenny is also the Head of Financial Modelling at Cranmore Partners and a Co-Founder of the Project Finance Institute.