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
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
Part III: Summary
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.
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.