We use cookies to personalise content and ads, to provide social media features and to analyse our traffic. We also share information about your use of our site with our social media, advertising and analytics partners. Read More

Log in

Log in

M23009 - Special considerations for Intangible assets under IAS 38 and GAPSME (Online)

  • 15 Feb 2023
  • 13:30 - 16:45
  • Online Webinar


Registration is closed
Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speaker: Mr Neville Saliba
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.


IAS 38 ‘Intangible Assets’ defines such asset as an identifiable non-monetary asset without physical substance.
The intangible asset’s lack of physical substance does not mean that it is not identifiable. For instance, an intangible asset may be identifiable because despite it lacking physical substance, it can still be sold to another party separately. Another example is an intangible asset arising from contractual or other legal rights.
There are various types of intangible assets, and the accounting treatment tends to differ between one type and another. Moreover, it is not always straightforward to decide whether the intangible expenditure is to be capitalised or not. The seminar will provide an overview of the various types of intangible assets, as well as the way that they are treated. A selected number of special situations treated under IFRS and GAPSME shall be tackled.
The seminar will also delve into the fair value measurement of intangible assets and the situations where this is allowed or not.

Specific topics to be covered during the session

  • Objective of the standard
  • Key definitions
  • Recognition
  • Initial and Subsequent measurement
  • Derecognition
  • Classification
  • Special considerations for complex examples
  • Disclosure requirements

Why is the session of relevance to our members?

The relevance of this session emanates from the increased complexities faced by the profession in transactions involving Intangible Assets on a day to day basis

Target Audience

This CPE is intended for accounting professionals, upcoming students as well as practicing auditors.

Speaker's Profile

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 an industry knowledge of various sectors. He has been lecturing ACCA since 2022 and actively sits on the MIA’s young members committee.


3  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