Courses and trainings for companies - Ernst & Young Academy of Business

Investment Estates

20 October 2021 | Warszawa or Online Live
at 13: 15-16: 30
Price: PLN 590 net
  • For whom?
  • Objectives and advantages
  • Programme
  • Date and location
  • Tutors
  • Price
  • Contact

For whom

The program is intended for accountants, chief accountants, controllers and finance directors who wish to understand, interpret and apply IFRS.
The course program assumes knowledge of basic accounting procedures and the principle of double entry. Knowledge of accounting standards is not required.

Goals and Benefits

  • Acquiring the ability to apply the International Financial Reporting Standards in practice
  • Understanding the possibilities of shaping the accounting policy in accordance with IFRS and the impact of selected policies on the financial statements
  • Familiarizing people analyzing and preparing financial statements with the current updates and the requirements of IFRS


Investment Estates
  • Definition and initial treatment of investment properties
  • Criteria for classifying real estate as investment properties; reclassification rules
  • Valuation models: purchase price and fair value; conditions for applying the fair value model, reference for fair value changes
  • Initial recognition of inventories: purchase price, manufacturing costs, other costs included in the inventory valuation
  • Net selling price - definition and practical examples of valuation

Date and place

20 October 2021 | Warszawa or Online Live
at 13: 15-16: 30
Price: PLN 590 net


Artem Kovtun, ACCA
Artem conducts training in the field of IFRS and training for selected ACCA exams.
He is a graduate of the Kiev National University of Economics. Wadym Hetman in Kiev. He is a member of ACCA (Association of Chartered Certified Accountants).
He started his financial career as an auditor at EY, where he specialized in auditing financial statements of companies from the real estate, service, commercial and telecommunications sectors. Currently, he is the financial controller of a real estate group in the Central and Eastern European markets.
His main area of professional interest is capital group cash flow management, US GAAP financial reporting and real estate market development.

Price 590.00 PLN (+ 23% VAT)
E-mail the Course Co-ordinator


We are happy to answer all your questions. 
Aleksandra Trych | tel. +48 505 171 636 |