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M23023 - IFRS disclosures: some key considerations: 3 Day Package (Online)

  • 9 Mar 2023
  • 21 Mar 2023
  • 3 sessions
  • 9 Mar 2023, 13:30 16:45 (CET)
  • 10 Mar 2023, 09:15 12:30 (CET)
  • 21 Mar 2023, 15:00 16:30 (CET)
  • Online Webinar


Registration is closed
Registration Times:  Session 1 - 13:15
                                       Session 2 - 09:00
                                  Session 3 - 14:45
Session 1 time: 13:30 - 16:45  including a 15-minute break
Session 2 time: 09:15 - 12:30  including a 15-minute break
Session 3 time: 15:00   - 16:30  no break

Speaker: Mr David Leone Ganado
Venue:   Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €90.00
Non-MIA Members: €180.00
Retired Members: €45.00
Students: €70


Certain financial statement disclosures prove to be challenging to preparers, users and auditors of financial statements alike. This is especially true for disclosures that are more than a disaggregated analysis of amounts included in an entity's primary statements. This package of seminars will address a number of these disclosures through the use of relatable examples; where relevant, presentation considerations will also be covered. The agenda for the seminars includes disclosures related to:
Session 1
  • Market risk, credit risk, liquidity risk, and capital management disclosures for corporates,
  • Disclosures of fair values and of valuation techniques adopted
  • Accounting policies, and significant estimates and judgements
  • Presentation of assets and liabilities as current or non-current
Session 2
  • Disclosures of business combinations, and of investments in subsidiaries, associates and joint arrangements,
  • Related parties and related party transactions
  • Investing and financing cash flows
  • Disclosures related to contracts with customers
Session 3
  • Determination of segments, and disclosure of segmental information,
  • Earnings per share
  • Interim reporting

Why is the session of relevance to our members?

Preparing quality financial statements is an important function for any accountant, and this package of seminars will equip attendees with the requisite knowledge to be more confident in preparing or auditing financial statements.

Target Audience

Preparers of financial statements and auditors, and anyone with an interest in disclosures in financial statements

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.


7.5 Hrs Core


Terms and conditions  apply


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Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

Contact Us

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E-mail: info@miamalta.org

Tel. +356 2258 1900