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M22088 - GAPSME Advanced – A Nine-Hour Package (Online)

  • 4 Nov 2022
  • 18 Nov 2022
  • 3 sessions
  • 4 Nov 2022, 09:15 12:30 (CET)
  • 11 Nov 2022, 09:15 12:30 (CET)
  • 18 Nov 2022, 09:15 12:30 (CET)
  • Online Webinar


Registration is closed
Registration Time: 09:00
Sessions Time: 09:15 - 12:30
Speakers: Mr John Debattista, Mr. Neville Saliba, Mr Daniel Galea
Venue: Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €110.00
Non-MIA Members: €215.00
Retired Members: €50.00
Students: €80.00


Local small and medium-sized companies are allowed to apply simplified accounting regulations (General Accounting Principles for Small and Medium-Sized Entities, commonly referred to as GAPSME), rather than International Financial Reporting Standards (IFRS), for accounting periods commencing on or after 1 January 2016.

Topics on the agenda

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


The large majority of Maltese companies are eligible to present GAPSME financial statements.

Target Audience

The training course is specifically targeted to accounting professionals and students.


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.
Neville Saliba graduated from the University of Malta in 2020 after the completion of the Master in Accountancy Degree. He joined the Accounting Advisory department at Zampa Debattista following the merger with Mint Finance in 2022, prior to which he gained experience in client accounting at one of the big-four firms. Neville has worked with a diversity of local and international clients providing him with industry knowledge of various sectors.
Daniel Galea is a CPA and Registered Auditor. Daniel began his career through an ACCA program at a big-four firm where he went on to hold various roles over a thirteen-year tenure. His experience ranges from Audit & Assurance, Corporate Services & Company Accounting, Technical Accounting and Digital Transformation. Daniel was also an active member of several internal committees. As of October 2022, he has taken on the role of Accounting Leader at Zampa Debattista.
Over the past few years, Daniel has taken a keen interest in and become active in the data space with a focus on digital transformation for businesses and the profession.”


9 Hours Core


Terms and conditions  apply


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

Contact Us

Suite 4, Level 1, Tower Business Centre, Tower Street, Swatar, BKR 4013, Malta 

E-mail: info@miamalta.org

Tel. +356 2258 1900