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Upcoming events

    • 30 May 2025
    • 09:00 - 17:00
    • Hilton, St. Julians
    Register

    The MIA Biennial Conference 2025:Securing Malta's Future: Fulfilling our Potential.

    Event Details

    Registration Time: 08:00 - 09:00
    Sessions Time: 09:00 - 17:00
    Venue:
      Hilton, St. Julian'
    s


    Participation Fees
    Member: €200
    Non Member: €245
    Retired: €150
    Student: €150

    CPE Competencies: 3.25 Hours Core & 2.75 Hours Professional

    More information on: https://bit.ly/3Fp1hOJ

    • 3 Jun 2025
    • 13:30 - 15:30
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30- 15:30  No Break
    Speaker: Mr Georges Xuereb
    Venue:   Online Webinar

    Participation Fees 
    MIA Members: €28
    Non-MIA Members: €50.00
    Retired Members: €15.00
    Students: €20.00

    *Group bookings for 3 or more participants available.


    BACKGROUND INFORMATION

    IFRS 5 sets out the accounting treatment for non-current assets, or disposal groups, held for sale or distribution to owners, which results in such assets or disposal groups being classified, presented, and measured differently than they normally would. The point in time when such requirements kick-in is dependent on when the carrying amount of these non-current assets or disposal groups will be recovered principally through a sale transaction. IFRS 5 also outlines specific disclosure and presentation requirements related to discontinued operations. During this session we shall delve into all of the pertinent requirements set out by IFRS 5.

      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

      IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

        Why is the session of relevance to our members?

        The session provides the participants with a comprehensive deep dive into the requirements of the IFRS standard, including practical considerations and illustrative examples, to enhance their understanding and support effective application in real-world scenarios.

          Target Audience

          Accountants / Financial Reporting specialists

          Speaker's Profile

          Georges Xuereb is a Certified Public Accountant and forms part of the Corporate Accounting Advisory Services team at KPMG Malta, holding the role of a n Associate Director and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part 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.
          • 13 Jun 2025
          • 20 Jun 2025
          • 2 sessions
          • Online Webinar
          Register
          Registration Time: 09:00
          Sessions Times: 09:30 - 11:30
          Speaker: Mr David Leone Ganado
          Venue:   Online Webinar
          Participation Fees 
          MIA Members: €56.00
          Non-MIA Members: €100.00
          Retired Members: €30.00
          Students: €40.00

          *Group bookings for 3 or more participants available.

          BACKGROUND INFORMATION

          The IASB regularly publishes new standards and/or issues amendments to existing standards. Subject to being endorsed by the EU as applicable, there are various pronouncements becoming effective for financial periods commencing on or after 1 January 2025, 2026 and 2027. By mixing theory with practical examples, this seminar will take a look at these pronouncements, with a particular focus on two new standards, IFRS 18 and IFRS 19. Other topics that will be addressed in lesser detail include amendments to IAS 21, IFRS 9 and IFRS 7, as well as the Annual Improvements that were issued in 2024.

          Why is the session of relevance to our members?

          The seminar will better equip both preparers and auditors to prepare for the future changes, putting them in a better position to assess what impact (if any) the future requirements will have on the financial statements that they have involvement with, and to hold discussions with their stakeholders.

            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 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.

            EVeNT CPE COMPETENCies


            4  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.
            • 9 Jul 2025
            • 09:15 - 12:30
            • 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

            This CPE session shall cover how provisions, contingent liabilities and contingent assets are to be reflected in the financial statements of Maltese companies.
            Uncertainty is a defining challenge in financial reporting. Nowhere is this more evident than in the realm of provisions and contingencies, where uncertainty is not just a factor but a fundamental principle.
            During this session we will cover the basic theoretical principles outlined in IAS 37 ‘Provisions, Contingent Liabilities And Contingent Assets’ and GAPSME Section 17 ‘Provisions And Contingencies’, whilst applying them to several practical scenarios.

            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

            • Provisions: recognition, measurement and disclosure considerations.
            • Contingencies: recognise, disclose or exclude?
            • Special considerations for practical situations such as decommissioning costs, warranties and restructuring
            • Recent, current and upcoming developments in relation to provisions and contingencies

            Why is the session of relevance to our members?

            Reasons for which members and non-members should attend this session may include:
            • Pursuing CPE hours.
            • Avoiding common pitfalls in this area of financial reporting and thus remaining compliant to IFRS and/or GAPSME and minimising risks.
            • Enhancing professional awareness and judgement, and knowing how to act and/or consult other experts, in such situations of uncertainty.
            • Understanding in more depth the meaning of the contents of an annual report.

              Target Audience

              This CPE is relevant for both IFRS and GAPSME preparers.
              Accountants, auditors, other finance professionals and accountancy students should find this CPE interesting and relevant.

              Speaker's Profile

              Paul Zammit is a Certified Public Accountant and financial reporting specialist at NM Group, with over 15 years of experience. Since 2017, Paul has focused on financial reporting standards, particularly IFRS and GAPSME, playing a key role in engagements such as accounting advisory services and reviews of IFRS- and GAPSME-compliant financial statements.
              In addition to his professional work, Paul has been lecturing on financial reporting since 2018, delivering courses to both students preparing for their ACCA or ACA exams and accounting professionals at CPE-accredited events. He has also contributed to several specialized IFRS projects during this time.
              At NM Group, Paul advises clients on complex accounting transactions, oversees financial reporting obligations for multiple companies, and manages the firm's learning and development initiatives, specifically in financial reporting. Since 2022, he has been a member of the Malta Institute of Accountants’ Financial Reporting Committee, where he was involved in the 2024 amendments to GAPSME.

              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.
              • 15 Oct 2025
              • 13:30 - 16:45
              • 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

              An entity may carry out some of its activities in foreign currencies. The area of accounting for foreign currency is one of the more general areas of financial reporting, in terms of the potential reach it has on all financial statement line items. It is thus particularly essential to understand properly this financial reporting area before starting the process leading to accurate financial statements that show a true and fair view in line with the applicable reporting framework. There are numerous specific considerations to be made when accounting for foreign currency activities. The objective of this session is to provide attendees with a concise, comprehensive overview of IAS 21 ‘The Effects Of Changes In Foreign Exchange Rates’ and GAPSME Section 18, via practical examples.

              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

              • An introduction to foreign currency activities.
              • Determining the functional currency.
              • Transactions in foreign currency.
              • Foreign operations.
              • Other considerations.
              • Recent developments.

              Why is the session of relevance to our members?

              Foreign currency transactions and translation issues are increasingly common—and so are the challenges they present. This session not only offers a clear, structured refresher on the core principles of IAS 21 and GAPSME Section 18, but also highlights common pitfalls, judgement areas, and recent developments that could impact your reporting. Whether you're looking to reinforce your knowledge or sharpen your technical edge, this session equips you with the insights to get it right the first time.

                Target Audience

                This session is ideal for accounting professionals working in practice or industry, as well as accountancy students preparing for professional exams. Whether you're navigating foreign transactions daily or occasionally dealing with currency translation issues, the content will be relevant, practical, and immediately applicable.

                Speaker's Profile

                Paul Zammit is a Certified Public Accountant and financial reporting specialist at NM Group, with over 15 years of experience. Since 2017, Paul has focused on financial reporting standards, particularly IFRS and GAPSME, playing a key role in engagements such as accounting advisory services and reviews of IFRS- and GAPSME-compliant financial statements.
                In addition to his professional work, Paul has been lecturing on financial reporting since 2018, delivering courses to both students preparing for their ACCA or ACA exams and accounting professionals at CPE-accredited events. He has also contributed to several specialized IFRS projects during this time.
                At NM Group, Paul advises clients on complex accounting transactions, oversees financial reporting obligations for multiple companies, and manages the firm's learning and development initiatives, specifically in financial reporting. Since 2022, he has been a member of the Malta Institute of Accountants’ Financial Reporting Committee, where he was involved in the 2024 amendments to GAPSME.

                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.
                • 26 Nov 2025
                • 13:30 - 16:45
                • 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

                Intangible assets are an increasingly important component of an entity’s value, particularly in knowledge-based and innovation-driven industries. Accounting for intangible assets can be both complex and tricky, due to their non-physical nature and because they’re often internally generated – not to mention the consequential subjectivity and judgement required.
                One of the greatest areas of complexity is at the start (recognition stage). The question to answer at this stage is: do I recognise this expenditure as an intangible asset, or do I simply charge the cost to the income statement?
                Any intangible assets recognised need to also be measured correctly at each reporting date (based on the selected, or applicable, model).
                This area of accounting requires a solid understanding of the principles set out in IFRS (IAS 38), and GAPSME (Section 11).
                The objective of this session is to provide a clear and practical overview of how intangible assets should be recognised, measured, and presented in the financial statements. The session will explore practical examples and address challenges that preparers frequently face in this area.

                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                • Characteristics of intangible assets.
                • A deep-dive into internally generated intangible assets (research and development).
                • Measurement models and subsequent accounting.
                • Practical considerations.
                • Recent developments

                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

                  This session is tailored for accountants in practice and in industry, as well as accountancy students. Whether you regularly deal with intangibles or simply want to strengthen your understanding of this often-challenging area, this session will provide valuable insights and guidance.

                  Speaker's Profile

                  Paul Zammit is a Certified Public Accountant and financial reporting specialist at NM Group, with over 15 years of experience. Since 2017, Paul has focused on financial reporting standards, particularly IFRS and GAPSME, playing a key role in engagements such as accounting advisory services and reviews of IFRS- and GAPSME-compliant financial statements.
                  In addition to his professional work, Paul has been lecturing on financial reporting since 2018, delivering courses to both students preparing for their ACCA or ACA exams and accounting professionals at CPE-accredited events. He has also contributed to several specialized IFRS projects during this time.
                  At NM Group, Paul advises clients on complex accounting transactions, oversees financial reporting obligations for multiple companies, and manages the firm's learning and development initiatives, specifically in financial reporting. Since 2022, he has been a member of the Malta Institute of Accountants’ Financial Reporting Committee, where he was involved in the 2024 amendments to GAPSME.

                  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.

                               

                Contact Us

                Suite 4, Level 1, Tower Business Centre, Tower Street, Swatar, BKR 4013, Malta 

                E-mail: info@miamalta.org

                Tel. +356 2258 1900

                © MALTA INSTITUTE OF ACCOUNTANTS, 2024