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M22075 - Substance Over Form Under IFRS (Online)

  • 7 Sep 2022
  • 09:15 - 12:30
  • Online Webinar

Registration


Register
Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speakers: Mr. John Debattista and Mr. Paul Zammit
Venue: Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
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

Substance over form is an accounting concept. In order to achieve faithful representation, the financial statements of an entity must reflect the economic substance of transactions and events, rather than their legal form.

Topics on the agenda

The session will mainly touch upon the following specific topics:
  • Leases
  • Revenue
  • Financial instruments
  • Provisions
  • Business combinations

Why is the session of relevance to our members?

Members will be more aware of those areas that are subject to substance over form implications. The session may also serve as a refresher.

Target Audience 

Accounting professionals and students

SPEAKERs' Profiles

John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.
Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008.  Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters.

EVENT CPE COMPETENCES


3 Hours Core


WEBINARS TERMS AND CONDITIONS


Terms and conditions  apply


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