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M26074 - Hotel & Vessel Valuations: The Do’s and Don’ts (Online)

  • 2 Oct 2026
  • 09:15 - 12:30
  • Online Webinar

Registration


Register
Registration Time:09:15
Sessions Time: 09:30- 11:30  No Break
Speaker: Ms Oriana Abela
Venue:   Online Webinar

Participation Fees 
MIA Members: €40
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.


BACKGROUND INFORMATION

This session will focus on the accounting challenges associated with valuing specific asset classes—particularly hotels and vessels/shipping—where judgment, estimates and sector specific risks play a significant role. The session aims to bridge theory and practice, highlighting common pitfalls observed in real life engagements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The various types of valuations methodologies and the differences in approach
  • Carrying out a valuation of a vessel
  • Carrying out a valuation of a hotel
  • Relying on an expert in terms of ISA620
  • Assessing the uplift in the financial statements
  • Impairment indicators and cash generating unit (CGU) determination
  • Practical examples
  • Challenges encountered during our valuations

Why is the session of relevance to our members?

This session offers a practical, experience driven perspective on some of the most judgment heavy areas of IFRS. It will equip attendees with a clearer understanding of how hotels and vessels should be valued, highlight common mistakes to avoid, and provide insights that are directly applicable to both preparers and reviewers of financial statements. Both members and non members will benefit from real world examples and focused discussions that go beyond textbook.

    Target Audience


    • Finance directors and financial controllers
    • Accountants involved in asset heavy businesses
    • Auditors and assurance professionals
    • Advisors dealing with hospitality or shipping clients

    Speaker's Profile

    Oriana Abela is a Partner at Grant Thornton engaged in the Transaction Advisory Services (TAS), a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
    Oriana specialises in the capital markets division, whereby she assists clients with the raising of debt (traditional and green) and equity finance through the local capital market. She has listed clients on the main market, Prospects MTF as well as the Institutional FInancial Securities Market. Oriana also heads the local and cross-border vendor and buy-side due diligence assignments for clients operating in various sectors such as retail, manufacturing, banking, aviation, pharmaceutical and real estate. She has an accumulated wealth of experience assisting both local and international clients operating across various industries through the delivery of valuations, mergers and acquisitions, due diligences, business plans, restructuring, financial projections and pension provision.
    Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, servicing clients mainly in the real estate, telecommunications, utility, retail, gaming, insurance and beverage industry, both in the private and public sector in relation to a number of different assignments including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review of investment properties and review of the pension provision and assistance with any necessary settlement offers.

    EVeNT CPE COMPETENCies

    3 Core

    WEBINARS TERMS AND CONDITIONS

    Terms and conditions  apply


    DISCLAIMER

    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.
                   

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    Tel. +356 2258 1900

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