Upcoming events

Switch to Calendar View

• M26074 - Hotel & Vessel Valuations: The Do’s and Don’ts (Online)

  • When
    2 Oct 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time:09:00
  Sessions Time: 09:15 - 12:30  No Break
  Speaker: Ms Oriana Abela
  Venue:   Online Webinar

  
  

  Participation Fees 
  MIA Members: €40

  Non-MIA Members: €75.00

  Retired Members: €20.00

  Students: €30.00

  *Group bookings for 3 or more participants available.

  
  

  BACKGROUND INFORMATION

  This session will focus on the accounting challenges associated with valuing specific asset classes—particularly hotels and vessels/shipping—where judgment, estimates and sector specific risks play a significant role. The session aims to bridge theory and practice, highlighting common pitfalls observed in real life engagements.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The various types of valuations methodologies and the differences in approach

  • Carrying out a valuation of a vessel

  • Carrying out a valuation of a hotel

  • Relying on an expert in terms of ISA620

  • Assessing the uplift in the financial statements

  • Impairment indicators and cash generating unit (CGU) determination

  • Practical examples

  • Challenges encountered during our valuations

  Why is the session of relevance to our members?

  This session offers a practical, experience driven perspective on some of the most judgment heavy areas of IFRS. It will equip attendees with a clearer understanding of how hotels and vessels should be valued, highlight common mistakes to avoid, and provide insights that are directly applicable to both preparers and reviewers of financial statements. Both members and non members will benefit from real world examples and focused discussions that go beyond textbook.

  Target Audience

  
  

  • Finance directors and financial controllers

  • Accountants involved in asset heavy businesses

  • Auditors and assurance professionals

  • Advisors dealing with hospitality or shipping clients

  
  

  Speaker's Profile

  Oriana Abela is a Partner at Grant Thornton engaged in the Transaction Advisory Services (TAS), a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
  Oriana specialises in the capital markets division, whereby she assists clients with the raising of debt (traditional and green) and equity finance through the local capital market. She has listed clients on the main market, Prospects MTF as well as the Institutional FInancial Securities Market. Oriana also heads the local and cross-border vendor and buy-side due diligence assignments for clients operating in various sectors such as retail, manufacturing, banking, aviation, pharmaceutical and real estate. She has an accumulated wealth of experience assisting both local and international clients operating across various industries through the delivery of valuations, mergers and acquisitions, due diligences, business plans, restructuring, financial projections and pension provision.
  Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, servicing clients mainly in the real estate, telecommunications, utility, retail, gaming, insurance and beverage industry, both in the private and public sector in relation to a number of different assignments including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review of investment properties and review of the pension provision and assistance with any necessary settlement offers.

  EVeNT CPE COMPETENCies

  3 Core

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26077 - GAPSME Advance - A 9 Hour Package (Online)

  • Start
    11 Nov 2026
  •  
  • End
    25 Nov 2026
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 13:15

  Sessions  Time: 13:30 - 16:45 including a 15 minute break

  Speakers: Mr Neville Saliba, Ms Kristina Vella Jones & Ms Ranim Elnifro
  Venue:   Online Webinar

  Participation Fees
  MIA Members: €110.00

  Non-MIA Members: €215.00

  Retired Members: €50.00

  Students: €80.00

  BACKGROUND INFORMATION

  GAPSME(General Accounting Principles for Small and Medium-Sized Entities) is the default accounting framework in Malta for accounting periods commencing on or after 1 January 2016. Maltese small and medium sized companies are allowed to use this reporting framework, yet required to comply with IFRSs (International Financial Reporting Standards) should they be recognised as large companies or subject to some exceptions.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. A detailed understanding of the general applicability of GAPSME
  2. General topics under GAPSME
  a. Accounting concepts
  b. General presentation
  c. Policies, estimates and errors
  3. Specific topics under GAPSME:
  a. Revenue
  b. Property, Plant and Equipment
  c. Investment Property
  d. Financial Assets, Financial Liabilities and Equity
  e. Investments in Subsidiaries, Associates and Joint Ventures
  f. Intangible Assets other than Goodwill
  g. Impairment of Assets
  h. Government Grants
  i. Leases
  j. Inventories
  k. Income Taxes
  l. Provisions and Contingencies
  m. Foreign Currency Translation
  n. Post Balance Sheet Events
  o. Related Party Disclosures
  p. Discontinued Operations and Assets Held For Sale
  a. Revenue
  b. Property, Plant and Equipment
  c. Investment Property
  d. Financial Assets, Financial Liabilities and Equity
  e. Investments in Subsidiaries, Associates and Joint Ventures
  f. Intangible Assets other than Goodwill
  g. Impairment of Assets
  h. Government Grants
  i. Leases
  j. Inventories
  k. Income Taxes
  l. Provisions and Contingencies
  m. Foreign Currency Translation
  n. Post Balance Sheet Events
  o. Related Party Disclosures
  p. Discontinued Operations and Assets Held For Sale
  

  Why is the session of relevance to our members?

  The large majority of companies registered in Malta fall below the medium company threshold, meaning that a good portion of clients for accountants and auditors will follow this reporting framework. MIA members are therefore encouraged to attend the sessions to obtain or refresh their understanding of the main concepts that one needs to apply under GAPSME, as well as how these concepts differ from those applied under IFRSs.

  Target Audience

  The course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting.

  Speakers' Profiles

  Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

  Ranim Elnifro recently completed Master in Accountancy at the University of Malta and is part of Deloitte Malta’s Assurance practice, where she specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. She contributes to advisory projects on financial reporting matters, assists in the close-off and consolidation process of public interest entities, and supports the delivery of IFRS training programmes for clients and internal team

  Kristina Vella Jones joined Deloitte Malta's Audit & Assurance business in 2022 and recently completed a Master's in Accountancy. After gaining foundational experience in Audit, she transitioned to the Assurance practice, where she now specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. Kristina delivers expertise in strategic guidance on complex transactions, IFRS compliance, the close-off and consolidation process of public interest entities, and the delivery of IFRS training programs.
  

  EVeNT CPE COMPETENCies

  
  

  9  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26092 - Accounting Treatment of Customer Loyalty Points (Online)

  • When
    26 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr John Debattista, Ms Miriam Rapa, Ms Martina Camilleri & Ms Philippa Attard

  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Customer loyalty programs—such as points, rewards, and vouchers—have become a powerful marketing and branding tool, driving sales and customer engagement in the retail industry. In the past, international financial reporting standards offered little guidance on the accounting treatment of these programs. However, IFRS 15 has now provided clear direction on how they should be recognized and reported. This seminar will explain the requirements of IFRS 15 through practical examples, helping participants understand and apply the standard effectively.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The five steps revenue recognition approach under IFRS 15
  • How vouchers, coupons, loyalty points affect these steps and hence revenue measurement and recognition.
  • Disclosure requirements

  Why is the session of relevance to our members?

  We shall be providing tangible and real life examples of how most customer loyalty programmes work and their impact on the accounting treatment.
  

  Target Audience

  Accountants working in the retail sectors, auditors, students.

  Speaker's Profile

  John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

  Miriam joined Deloitte's Audit & Assurance department in 2016, initially as a full-time employee while pursuing her ACCA qualification. She obtained her ACCA qualification in 2019, achieving full membership with both the ACCA and the Malta Institute of Accountants. With nine years of experience at Deloitte Malta, Miriam has developed a robust expertise in the financial services sector, particularly in the areas of investment management, banking, and regulatory compliance.
  Throughout her career, Miriam has led audits and provided assurance services to national and international clients, with a strong emphasis on financial institutions. She has worked extensively with investment managers, providing insights and advisory on financial reporting, regulatory frameworks, and risk management. Her experience in the financial services industry has been bolstered by her leadership role in the audit of the Central Bank of Malta, where she has gained a deep understanding of central banking operations and financial regulatory oversight.
  Miriam has also gained significant experience auditing a broad range of local businesses, including clients in the hospitality, retail, and other commercial sectors. Her exposure to these industries has enriched her professional perspective, enhancing her ability to tailor audit approaches to various business models and operational challenges. This breadth of experience has positioned Miriam as a versatile and trusted advisor, capable of delivering value-driven insights across multiple industries.

  Martina joined Deloitte in 2017 after completing her Master’s in Accountancy from the University of Malta. With eight years of dedicated experience at Deloitte, Martina has developed a robust expertise in auditing, covering a diverse range of clients and industries. Throughout her tenure at Deloitte, Martina has been involved in auditing a broad cross-section of private and public companies, operating both locally and internationally. Her extensive experience includes working with companies in various sectors such as real estate, retail, and aviation. Martina has demonstrated exceptional proficiency in managing complex audit engagements, ensuring compliance with regulatory standards and delivering high-quality audits. In recent years, Martina has primarily focused on servicing local clients, leveraging her deep understanding of the Maltese market. She has successfully led audit teams for numerous publicly listed companies and large private groups with significant investments both within and outside of Malta. Her role has involved coordinating multi-location audit engagements, liaising with international teams, and providing strategic insights to enhance financial reporting and governance practices.
  Martina is also actively involved in Deloitte’s internal training programmes, mentoring junior staff and contributing to the continuous professional development of the audit team.

  Philippa recently qualified ACCA member after graduating with M.Sc in Economics (University of Malta). Brings 3 years of professional audit experience at Deloitte Malta, specializing in the Retail, Warehouse and Distribution (RWD) industry. Demonstrates expertise in financial audits, risk assessment, internal controls evaluation, and regulatory compliance.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M26100 - Related Parties: Meeting GAPSME And IFRS Requirements (Online)

  • When
    17 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Paul Zammit
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Transactions between related parties are common in practice and may significantly influence an entity's financial position, financial performance and cash flows. Although such transactions are often undertaken on normal commercial terms, the existence of relationships between related parties may affect business decisions in ways that are not always apparent from the face of the financial statements.

  Financial reporting frameworks therefore require entities to identify related parties, understand the nature of the relationships involved, and provide appropriate disclosures that enable users of financial statements to appreciate the potential impact of those relationships.

  This session provides participants with a practical understanding of the related party requirements under GAPSME and IAS 24 'Related Party Disclosures'. Emphasis will be placed on identifying related parties, distinguishing between relationships, balances and transactions that require disclosure, understanding the different disclosure requirements applicable under each framework, and applying these principles through practical examples commonly encountered in Malta.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  This three-hour CPE will be split into the following parts
  Part 1 – GAPSME Small
  Part 2 – GAPSME Medium
  Part 3 – IFRS
  For each part, we will be covering the definition of related parties, how activities with related parties may be appropriately disclosed in the financial statements and any special considerations to make (or pitfalls to be aware of).

  Why is the session of relevance to our members? 

  In practice, members might be struggling to meet the requirements to be IFRS- or GAPSME- compliant.

  Failure to identify related party relationships or transactions may result in incomplete financial statements, regulatory issues, audit findings, or misleading information for users.

  This session aims to provide members with a practical framework for proactively and effectively identifying related parties, understanding the differing requirements under GAPSME and IFRS, and applying these principles confidently when preparing or reviewing financial statements.

  Target Audience

  Practising accountants, auditors, finance professionals, company accountants, and other practitioners involved in the preparation, review, or interpretation of financial statements prepared under GAPSME or IFRS. The session will also be beneficial to accounting students and professionals wishing to strengthen their understanding of related party disclosure requirements

  Speaker's Profile

  Paul Zammit is a Certified Public Accountant specialising in International Financial Reporting Standards and GAPSME legislation. Since 2017, Paul has focused on technical accounting research and engagements, including advisory projects and the review of financial statements for compliance with Maltese regulations. He is a member of the Malta Institute of Accountants’ Financial Reporting Committee and has contributed to key initiatives, including the 2024 amendments to GAPSME. Paul has been lecturing in financial reporting since 2018, delivering training to ACCA and ACA students, as well as CPE-accredited sessions for professionals across various firms and institutions. Today, as a sole practitioner, Paul focuses mainly on technical accounting services — advisory, compliance, lecturing, and coaching — combining strong subject-matter expertise with a practical, people-focused approach

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details