The Malta Institute of Accountants upcoming events

M26038 - Accounting for government grants (Online) (23 Jun 2026)

Tue, 23 Jun 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13: 30 - 16:45 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

Government grants are a common feature in the Maltese business environment, particularly for small and medium-sized entities operating in manufacturing, services, tourism and other supported sectors. While such assistance often provides essential financial support, the accounting treatment is not always straightforward and requires careful judgment.
Under IFRS Accounting Standards, government grants are primarily addressed by IAS 20 ‘Accounting for Government Grants and Disclosure of Government Assistance’, while GAPSME includes its own requirements that are largely aligned in principle with IFRS, except for some specific cases.
This session aims to provide participants with a structured and practical understanding of how government grants should be accounted for under both frameworks, focusing not only on the technical requirements but also on the professional judgements that arise in practice.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Definition and scope of government grants and government assistance
Accounting for grants related to income
Accounting for grants related to assets
Presentation in the statement of financial position and statement of profit or loss
Disclosure requirements under both frameworks
Key differences between IFRS and GAPSME
Common practical issues and pitfalls encountered in practice

Why is the session of relevance to our members?

Government grants can have a material impact on an entity’s financial performance and financial position. Incorrect recognition or presentation may lead to misleading results, regulatory scrutiny, or audit challenges.
This session will help members strengthen their technical understanding of the applicable standards while developing the confidence to apply judgement in real-life scenarios. Participants will benefit from practical insights into how government grants are assessed, recognised, and explained in financial statements prepared under IFRS and GAPSME, supporting higher-quality financial reporting and more robust professional decision-making.

Target Audience

Practicing accountants, auditors, finance professionals, and other practitioners involved in the preparation, review, or interpretation of financial statements under IFRS or GAPSME. Accounting students may also find this session beneficial.

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.

M26057 - Management Accounts – Reporting to Business Owners (Online) (9 Jul 2026)

Thu, 09 Jul 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Clayton Degiorgio
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

Management accounts provide business owners with timely, decision‑focused financial insight that goes far beyond the statutory accounts required for compliance. They translate raw financial data into a clear narrative about performance, cash flow, profitability, and operational efficiency, enabling owners to understand what is happening in the business right now rather than months after the fact. Effective management reporting highlights trends, variances, and emerging risks, helping owners make informed choices on pricing, staffing, investment, and cost control. Because these reports are tailored to the specific needs of the business, they become a practical tool for steering strategy, monitoring progress against targets, and ensuring that day‑to‑day decisions align with long‑term goals. In essence, management accounts act as a bridge between financial information and business action, empowering owners to run their companies with clarity, confidence, and agility

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• The Role and Purpose of Management Accounts

• Understanding the Needs of Business Owners

• Core Components of Effective Management Accounts

• Designing Reports That Drive Action

• Communicating Financial Results to Non‑Financial Audiences

• Common Challenges and How to Overcome Them

• The Evolving Role of the Accountant

• Key Management Account Reports to Business Owners

• Business Performance Indicators - KPIs

• Case Studies

Why is the session of relevance to our members?

This session is relevant to both members and non‑members because it strengthens their ability to interpret financial results with clarity, communicate insights in a way business owners can act on, and apply management reporting as a practical tool for improving profitability, managing cash flow, and guiding the business with greater confidence and control.

Target Audience

This session is designed for business owners, managers, and finance professionals who need to understand, prepare, or communicate management accounts in a way that supports clear, informed decision‑making.

Speaker's Profile

Clayton Degiorgio has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for ten years.
He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.

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.

M26056 - Asset Impairment: Principles, Judgement And Practical Application Under IFRS And GAPSME (Online) (24 Jul 2026)

Fri, 24 Jul 2026 07:15:00 GMT

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

Assets recognised in the statement of financial position are expected to generate economic benefits for the entity in the future. However, circumstances may arise where the carrying amount of an asset is no longer recoverable due to changes in market conditions, technological developments, operational performance, or other internal and external factors.
IAS 36 ‘Impairment of Assets’ establishes the principles that entities must follow to ensure that assets are not carried at amounts higher than their recoverable amount. The standard requires entities to assess whether there are indicators that assets may be impaired and, where necessary, estimate the recoverable amount of those assets. In a few specific instances, such estimation is made annually and irrespective of whether there are indicators of impairment.
Similar principles are also included in GAPSME, meaning that impairment assessments are relevant for a wide range of entities operating in the Maltese business environment.
This session aims to provide participants with a structured and practical understanding of the impairment framework under IAS 36 and the equivalent requirements in GAPSME. The focus will be on understanding how impairment indicators are assessed, how recoverable amounts are determined, and how impairment losses are recognised and presented in financial statements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The following topics will be covered during this three-hour CPE (not necessarily in the below order):

Overview and objectives of IAS 36 ‘Impairment of Assets’
Indicators of impairment and when an impairment test is required
Determining the recoverable amount of an asset
Value in use and fair value less costs of disposal
Identification and testing of cash-generating units
Allocation of impairment losses to assets within a cash-generating unit
Reversal of impairment losses and the related limitations
Special considerations relating to goodwill and intangible assets
Common practical issues encountered when applying impairment assessments

Why is the session of relevance to our members?

Impairment assessments often involve significant judgement and estimation, particularly when determining future cash flows, discount rates, and the recoverable amount of assets or cash-generating units. Incorrect impairment assessments may lead to assets being overstated in financial statements, potentially resulting in misleading financial information or audit challenges.
This session will help members strengthen their understanding of the impairment framework while developing greater confidence in performing or delegating impairment assessments in practice. Participants will gain practical insights into how impairment indicators are evaluated, how recoverable amounts are calculated, and how impairment losses should be recognised and disclosed in financial statements prepared under IFRS and GAPSME.

Target Audience

Practicing accountants, auditors, finance professionals, and other practitioners involved in the preparation, review, or interpretation of financial statements prepared under IFRS or GAPSME. Accounting students and professionals wishing to strengthen their understanding of impairment principles may also find this session beneficial.

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.

M26076 - Valuation in Practice: Navigating Real-World Company Valuations (Online) (29 Jul 2026)

Wed, 29 Jul 2026 07:30:00 GMT

Registration Time:09:15
Sessions Time: 09:30- 11:30 No Break
Speaker: Ms Oriana Abela
Venue: Online Webinar

Participation Fees
MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session will focus on the key challenges associated with valuation, where significant judgment, estimation uncertainty, and entity-specific factors play a critical role. It aims to bridge the gap between theory and practice by drawing on real-life engagements and highlighting common pitfalls encountered in the application of valuation techniques.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Overview of commonly used valuation methodologies and key differences in approach
Key assumptions and judgment areas in valuation exercises
Evaluating the reasonableness of management projections
Computing the valuation of a company including computation of an appropriate WACC/discount rate through a practical example which will be undertaken during the session
Practical case studies and illustrative examples
Common challenges encountered in valuations and how to address them

Why is the session of relevance to our members?

This session provides a practical, experience-driven perspective on how to undertake a valuation. It will equip attendees with a clearer understanding of valuation principles, highlight common pitfalls to avoid, and offer insights that are directly relevant to both preparers and reviewers of financial statements. Attendees will benefit from real-world examples and focused discussions that go beyond purely theoretical guidance.

Target Audience

• Finance directors and financial controllers
• Accountants involved in valuation and financial reporting
• Auditors and assurance professionals
• Advisors supporting clients on valuation-related matters

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.

M26074 - Hotel & Vessel Valuations: The Do’s and Don’ts (Online) (2 Oct 2026)

Fri, 02 Oct 2026 07:15:00 GMT

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.

M26077 - GAPSME Advance - A 9 Hour Package (Online) (11 Nov 2026)

Wed, 11 Nov 2026 12:30:00 GMT

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.

M26077 - GAPSME Advance - A 9 Hour Package (Online) (18 Nov 2026)

Wed, 18 Nov 2026 12:30:00 GMT

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.

M26077 - GAPSME Advance - A 9 Hour Package (Online) (25 Nov 2026)

Wed, 25 Nov 2026 12:30:00 GMT

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.

The Malta Institute of Accountants upcoming events

M26038 - Accounting for government grants (Online) (23 Jun 2026)

Registration Time: 13:15 Sessions Time: 13: 30 - 16:45 including a 15-minute break Speaker: Mr Paul Zammit Venue: Online Webinar

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

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Definition and scope of government grants and government assistance

Accounting for grants related to income

Accounting for grants related to assets

Presentation in the statement of financial position and statement of profit or loss

Disclosure requirements under both frameworks

Key differences between IFRS and GAPSME

Common practical issues and pitfalls encountered in practice

Why is the session of relevance to our members?

Target Audience

Speaker's Profile

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.

M26057 - Management Accounts – Reporting to Business Owners (Online) (9 Jul 2026)

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

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

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• The Role and Purpose of Management Accounts

• Understanding the Needs of Business Owners

• Core Components of Effective Management Accounts

• Designing Reports That Drive Action

• Communicating Financial Results to Non‑Financial Audiences

• Common Challenges and How to Overcome Them

• The Evolving Role of the Accountant

• Key Management Account Reports to Business Owners

• Business Performance Indicators - KPIs

• Case Studies

Why is the session of relevance to our members?

Target Audience

This session is designed for business owners, managers, and finance professionals who need to understand, prepare, or communicate management accounts in a way that supports clear, informed decision‑making.

Speaker's Profile

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.

M26056 - Asset Impairment: Principles, Judgement And Practical Application Under IFRS And GAPSME (Online) (24 Jul 2026)

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

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The following topics will be covered during this three-hour CPE (not necessarily in the below order):

Overview and objectives of IAS 36 ‘Impairment of Assets’

Indicators of impairment and when an impairment test is required

Determining the recoverable amount of an asset

Value in use and fair value less costs of disposal

Identification and testing of cash-generating units

Allocation of impairment losses to assets within a cash-generating unit

Reversal of impairment losses and the related limitations

Special considerations relating to goodwill and intangible assets

Common practical issues encountered when applying impairment assessments

Why is the session of relevance to our members?

Target Audience

Speaker's Profile

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.

M26076 - Valuation in Practice: Navigating Real-World Company Valuations (Online) (29 Jul 2026)

Registration Time:09:15 Sessions Time: 09:30- 11:30 No Break Speaker: Ms Oriana Abela Venue: Online Webinar

Participation Fees MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

Registration Time: 13:15
Sessions Time: 13: 30 - 16:45 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

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

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

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

Registration Time:09:15
Sessions Time: 09:30- 11:30 No Break
Speaker: Ms Oriana Abela
Venue: Online Webinar

Participation Fees
MIA Members: €28