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• M26004 - Accounting for Leases and Subleases under IFRS and GAPSME (Online)

  • When
    18 Feb 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Paul Zammit
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The area of lease accounting remains one of the more challenging aspects of financial reporting. There are significant differences—particularly in lessee accounting—between IFRS and GAPSME. A contract that constitutes a sublease may introduce further complexities in the books of the intermediate lessor. This session provides a practical and comparative overview of how leases and subleases are accounted for under IFRS 16 and GAPSME, highlighting the key principles, recognition, classification, and measurement considerations. This three-hour session will focus on the real-world application of these principles and the exercise of professional judgement.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Overview of lease accounting under IFRS 16: lessee and lessor accounting
  2. Additional considerations for subleases under IFRS 16
  3. Overview of lease accounting under GAPSME: lessee and lessor accounting
  4. Additional considerations for subleases under GAPSME

  Why is the session of relevance to our members? 

  Intangible assets—such as software, brands, and development costs—often represent significant value but come with significant accounting complexity. This session will help participants navigate the practicalities of recognising and measuring these assets correctly, aligning with both IFRS and GAPSME. It is designed to be both a refresher and a guide, helping you avoid common mistakes, improve judgment, and keep up to date with evolving expectations.

  Target Audience

  • Client-servicing accountants
  • Client-servicing auditors
  • Financial controllers and CFOs in industry
  • Preparers of financial statements
  • Technical and compliance officers
  • Accounting students

  Speaker's Profile

  Paul Zammit is a Certified Public Accountant specialising in International Financial Reporting Standards and GAPSME legislation. Since 2017, Paul has focused on technical accounting research and engagements, including advisory projects and the review of financial statements for compliance with Maltese regulations. He is a member of the Malta Institute of Accountants’ Financial Reporting Committee and has contributed to key initiatives, including the 2024 amendments to GAPSME. Paul has been lecturing in financial reporting since 2018, delivering training to ACCA and ACA students, as well as CPE-accredited sessions for professionals across various firms and institutions. Today, as a sole practitioner, Paul focuses mainly on technical accounting services — advisory, compliance, lecturing, and coaching — combining strong subject-matter expertise with a practical, people-focused approach

  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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• M26006 - How forecasting can be used to improve profitability, returns and decision-making in business (Online)

  • When
    20 Feb 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Clayton Degiorgio
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Forecasting is more than predicting numbers—it’s a strategic tool that drives better decisions, optimises resources, and enhances profitability. This session will explore how accurate forecasting can strengthen financial performance, improve returns, and support informed decision-making across all levels of a business.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The Role of Forecasting in Business Strategy
  • Linking Forecasting to Profitability and ROI
  • Quantitative and Qualitative Forecasting Techniques
  • Leveraging Data Analytics and Technology
  • Forecasting for Short-Term vs. Long-Term Decisions
  • Communicating Forecasts to Stakeholders
  • Best Practices for Effective Forecasting
  • Case Studies

  Why is the session of relevance to our members?

  Participants will gain practical insights and proven techniques to make forecasting a powerful driver of profitability and informed decision-making. This session is relevant for both members and non-members seeking to elevate their financial planning and advisory skills.

  Target Audience

  This session is designed for accounting professionals and accountancy students who want to go beyond compliance and reporting, and use forecasting as a value-adding tool for business growth and strategic decision-making.

  Speaker's Profile

  Clayton Degiorgio has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
  Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for ten years.
  He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.
  

  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.

  Show details
• M26020 - Revenue recognition (IFRS 15) (Online)

  • When
    17 Mar 2026
  •  
    13:30 - 15:30
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30- 15:30  including a 15-minute break
  Speaker: Mr Georges Xuereb
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €28.00

  Non-MIA Members: €50.00

  Retired Members: €15.00

  Students: €20.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  IFRS 15 Revenue from Contracts with Customers introduced a comprehensive, five-step model that reshaped how entities recognise and measure revenue. Its objective is to provide a consistent framework across industries, ensure comparability of financial statements, and align revenue recognition with the transfer of control of goods and services to customers. This session will delve into the five-step model and the surrounding considerations such as the identification of performance obligations, variable consideration and contract modifications, as well as practical and illustrative examples, including disclosures.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  IFRS 15 Revenue from Contracts with Customers

  Why is the session of relevance to our members?

  The session provides members and non-members with both the theoretical underpinnings and practical considerations emanating from IFRS 15

  Target Audience

  Practitioners in industry preparing financial statements and/or are specialised in financial reporting

  Speaker's Profile

  Georges Xuereb holds the position of an associate director within accounting advisory at a Big 4 firm, providing IFRS and GAPSME advice and delivering accounting topic papers on complex technical accounting matters to his clients. His area of focus includes consolidations and business combinations and implementation of recently issued IFRSs. Georges also implements Excel-based consolidation tools to large groups to improve their consolidation reporting process. Georges delivers technical training and presentations on IFRS matters both internally to his colleagues and to his clients, and delivers revision lectures to students on the Financial Reporting and Strategic Business Reporting modules as part of their studies in fulfilment of the ACCA qualification. 

  EVeNT CPE COMPETENCies

  
  

  2  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.

  Show details
• M26031 - Consolidation Masterclass - A Nine Hour Package (Online)

  • Start
    13 May 2026
  •  
  • End
    27 May 2026
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Neville Saliba, Mr John Debattista & Mr Thomas Zammit
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €110.00

  Non-MIA Members: €215.00

  Retired Members: €50.00

  Students: €80.00

  BACKGROUND INFORMATION

  This masterclass balances theoretical insights with practical application to equip participants with the necessary skills to determine when consolidation is required and execute the preparation of consolidation workings. The course aligns with the latest professional standards and regulatory requirements.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  SESSION 1 – Theory:

  This session provides a comprehensive overview of consolidation requirements in financial reporting, addressing:

  • Criteria for determining the need for consolidation.

  • Detailed discussion of the Companies Act and other relevant regulations.
  • Comparison between IFRS and GAPSME guidelines.
  • Resolving conflicts between different laws and regulations.
  • Key theoretical concepts such as the notion of control, goodwill, consolidated retained earnings and Non-Controlling Interest (NCI) will be discussed through practical applications.

  SESSION 2: Practice (Basic):

  This session covers basic consolidation techniques through case studies, exploring scenarios such as:

  • Consolidation processes for both wholly owned and partially owned subsidiaries, using both the share of net assets as well as the fair value method for the latter.

  • Specific situations involving subsidiaries as customers or suppliers.

  • Transactions involving the treatment of dividend distributions, acquisitions with deferred consideration, or acquired by granting the acquirer’s shares

  • The treatment of an acquired subsidiary of which asset fair values differ from carrying amounts.

  SESSION 3: Practice (Advanced):

  Focusing on advanced consolidation topics, this session includes:

  • Handling complex group structures.

  • Dealing with impairments, foreign exchange issues, and deferred tax challenges in consolidation.

  • Specific changes in ownership stakes and the implications for consolidation, focusing on the different considerations required for the accounting treatment of step-acquisitions and disposals.

  Why is the session of relevance to our members?

  Both MIA members and non-members will benefit from a comprehensive understanding of the triggers and processes of consolidation, with complex topics broken down into illustrative examples to enhance clarity and understanding.

  Target Audience

  The course is designed for accounting professionals and students focused on audit and financial reporting, offering essential tools and insights for advancing in these fields.
   

  Speakers' Profiles

  Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

  John Debattista brings over 20 years of experience in the audit and assurance field, with substantial expertise across various industries including gaming and financial services, particularly in asset management and the fund space. He managed his own audit firm, leading a team of over 100 specialists for 10 years, before taking on the role of Audit and Assurance Director at Deloitte. During his decade-long leadership, he oversaw numerous audits for large gaming companies and financial services institutions. John's expertise extends beyond auditing; he has specialized in financial reporting, with a focus on IFRS. He has led numerous IFRS-related assignments both locally and internationally, which included translations from other GAAPs, consolidations, the application of new standards, and providing technical advice on highly complex transactions. Additionally, John has been a lecturer for ACA and ACCA modules, covering both audit and corporate reporting papers.

  Thomas Zammit began his journey with Deloitte in 2014 as a student in the Deloitte Pathway Programme. Following the completion of his Master’s degree in Accountancy from the University of Malta, he transitioned into Deloitte Malta’s Audit service line. During this time, he gained invaluable experience leading audit engagements across the financial services sector, including insurance, asset management, and pensions.
  Building on this foundation, Thomas advanced into the role of technical IFRS specialist within Deloitte’s Assurance service line. In this capacity, he has provided advice on complex transactions under IFRS and GAPSME, authored in-depth technical memos and, more recently, has worked closely with C-suite executives on insurance undertakings to facilitate their transition to IFRS 17. His expertise also extends to the preparation of financial statements that ensure compliance with IFRS, GAPSME, and the requirements of IFRS 17 for insurance entities.

  EveNT CPE COMPETENCies

  
  

  9  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.

  Show details
• M26038 - Accounting for government grants (Online)

  • When
    23 Jun 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13: 30 - 16:45  including a 15-minute break
  Speaker: Mr Paul Zammit
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Government grants are a common feature in the Maltese business environment, particularly for small and medium-sized entities operating in manufacturing, services, tourism and other supported sectors. While such assistance often provides essential financial support, the accounting treatment is not always straightforward and requires careful judgment.
  Under IFRS Accounting Standards, government grants are primarily addressed by IAS 20 ‘Accounting for Government Grants and Disclosure of Government Assistance’, while GAPSME includes its own requirements that are largely aligned in principle with IFRS, except for some specific cases.
  This session aims to provide participants with a structured and practical understanding of how government grants should be accounted for under both frameworks, focusing not only on the technical requirements but also on the professional judgements that arise in practice.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Definition and scope of government grants and government assistance

  • Accounting for grants related to income

  • Accounting for grants related to assets

  • Presentation in the statement of financial position and statement of profit or loss

  • Disclosure requirements under both frameworks

  • Key differences between IFRS and GAPSME

  • Common practical issues and pitfalls encountered in practice

  Why is the session of relevance to our members? 

  Government grants can have a material impact on an entity’s financial performance and financial position. Incorrect recognition or presentation may lead to misleading results, regulatory scrutiny, or audit challenges.
  This session will help members strengthen their technical understanding of the applicable standards while developing the confidence to apply judgement in real-life scenarios. Participants will benefit from practical insights into how government grants are assessed, recognised, and explained in financial statements prepared under IFRS and GAPSME, supporting higher-quality financial reporting and more robust professional decision-making.

  Target Audience

  Practicing accountants, auditors, finance professionals, and other practitioners involved in the preparation, review, or interpretation of financial statements under IFRS or GAPSME. Accounting students may also find this session beneficial.

  Speaker's Profile

  Paul Zammit is a Certified Public Accountant specialising in International Financial Reporting Standards and GAPSME legislation. Since 2017, Paul has focused on technical accounting research and engagements, including advisory projects and the review of financial statements for compliance with Maltese regulations. He is a member of the Malta Institute of Accountants’ Financial Reporting Committee and has contributed to key initiatives, including the 2024 amendments to GAPSME. Paul has been lecturing in financial reporting since 2018, delivering training to ACCA and ACA students, as well as CPE-accredited sessions for professionals across various firms and institutions. Today, as a sole practitioner, Paul focuses mainly on technical accounting services — advisory, compliance, lecturing, and coaching — combining strong subject-matter expertise with a practical, people-focused approach

  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.

  Show details