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M22097 - IFRS in 2023: the IASB's amendments to existing standards (Online)

  • 29 Nov 2022
  • 13:30 - 15:30
  • Online Webinar


Registration is closed
Registration Time: 13:15
Sessions Time: 13:30 - 15:30 (No break)
Speaker: Mr David Leone Ganado
Venue: Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €28.00
Non-MIA Members: €50.00
Retired Members: €15.00
Students: €20.00

*Group bookings for 3 or more participants available.


The IASB regularly issues amendments to existing standards; four such amendments are – subject to being endorsed by the EU – mandatorily effective for Maltese companies in their financial periods beginning on or after 1 January 2023. By mixing theory with practical examples, this seminar will take a look at the amendments to existing standards as listed below. For the avoidance of doubt, the new standard for insurance contract accounting by principals (IFRS 17) will not be addressed in this seminar.

Specific topics to be covered during the session 

  • IAS 1: Classification of liabilities as current or non-current
  • IAS 1: (and Practice Statement 2): Disclosure of accounting policies
  • IAS 12: Deferred tax related to assets and liabilities arising from a single transaction
  • IAS 8: Definition of accounting estimates

Why is the session of relevance to our members?

The amendments that will be addressed during the seminar will become mandatorily effective for all IFRS preparers on 1 January 2023, and this session will better equip both preparers and auditors to hold discussions with their stakeholders.

Target Audience

Auditors and accounting professionals, students and anyone with an interest in keeping abreast of the latest developments from the IASB

    Speaker's Profile

    David spent over 20 years at a Big 4 firm, initially carrying out external audits before spending 12 years specialising in, and providing advice on, technical accounting matters under IFRS and local GAAP. He sits on the MIA's Financial Reporting Committee, has contributed significantly to the MIA's development of GAPSME as well as its guidance note on the accounting implications arising from the Consolidated Group (Income Tax) Rules, and has more than 14 years of experience in delivering seminars on financial accounting. He is a fellow of the MIA and ACCA, holds a CPA warrant, and has recently set up Accounting Advice by David Leone Ganado."


    2 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