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M23107 - IFRS in 2024: the IASB's amendments to existing standards (IFRS 16, IAS 1 and IAS 12) (Online)

  • 30 Nov 2023
  • 13:30 - 15:00
  • Online Webinar


Registration Time: 13:15
Sessions Time: 13:30 - 15:00  
Venue:   Online Webinar

Speaker: Mr David Leone Ganado
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €20.00
Non-MIA Members: €40.00
Retired Members: €10.00
Students: €15.00

*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 2024; in addition, an amendment to IAS 12 which the IASB issued during 2023 has a mandatory effective date of 1 January 2023, with this date also being subject to endorsement by the EU.  By mixing theory with practical examples, this seminar will take a look at the amendments to existing standards as listed below.

Specific topics to be covered during the session

  • IAS 1: Classification of liabilities as current or non-current
  • IAS 1: Non-current liabilities subject to covenants
  • IFRS 16: Lease liabilities in a sale and leaseback transaction
  • IAS 7 and IFRS 7: Supplier finance agreements
  • IAS 12: The international tax reform Pillar Two model rules


The amendments that will be addressed during the seminar have (with one exception) been issued by the IASB with a mandatory effective date of financial periods beginning on or after 1 January 2024, and this session will better equip both preparers and auditors to prepare for the changes, and to hold discussions with their stakeholders.  Participants should however note that where the amendments are still subject to endorsement by the EU, the mandatory effective date for Maltese-registered companies will become known once the EU endorses the standards.
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 Leone Ganado 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.


1.5  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