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• M25072 -The Recognition and Measurement Of Intangible Assets Under IFRS And GAPSME (Online)

  • When
    26 Nov 2025
  •  
    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

  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 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
• M25101 - Accounting for customer loyalty points, vouchers and more under IFRS and audit practices (Online)

  • When
    15 Dec 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr John Debattista, Ms Miriam Rapa & Ms Martina Camilleri
  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

  Customer loyalty programs—such as points, rewards, and vouchers—have become a powerful marketing and branding tool, driving sales and customer engagement in the retail industry. In the past, international financial reporting standards offered little guidance on the accounting treatment of these programs. However, IFRS 15 has now provided clear direction on how they should be recognized and reported. This seminar will explain the requirements of IFRS 15 through practical examples, helping participants understand and apply the standard effectively.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The five steps revenue recognition approach under IFRS 15
  • How vouchers, coupons, loyalty points affect these steps and hence revenue measurement and recognition.
  • Disclosure requirements.
  

  Why is the session of relevance to our members?

  We shall be providing tangible and real life examples of how most customer loyalty programmes work and their impact on the accounting treatment.

  Target Audience

  Accountants working in the retail sectors, auditors, students.

  Speakers's Profiles

  John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

  Martina Camilleri joined Deloitte in 2017 after completing her Master’s in Accountancy from the University of Malta. With eight years of dedicated experience at Deloitte, Martina has developed a robust expertise in auditing, covering a diverse range of clients and industries. Throughout her tenure at Deloitte, Martina has been involved in auditing a broad cross-section of private and public companies, operating both locally and internationally. Her extensive experience includes working with companies in various sectors such as real estate, retail, and aviation. Martina has demonstrated exceptional proficiency in managing complex audit engagements, ensuring compliance with regulatory standards and delivering high-quality audits. In recent years, Martina has primarily focused on servicing local clients, leveraging her deep understanding of the Maltese market. She has successfully led audit teams for numerous publicly listed companies and large private groups with significant investments both within and outside of Malta. Her role has involved coordinating multi-location audit engagements, liaising with international teams, and providing strategic insights to enhance financial reporting and governance practices.
  Martina is also actively involved in Deloitte’s internal training programmes, mentoring junior staff and contributing to the continuous professional development of the audit team.

  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
• M26012 - Accounting for government grants (IAS 20) (Online)

  • When
    21 Jan 2026
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time:09:15
  Sessions Time: 09:30- 11:30  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

  IAS 20 Accounting for Government Grants and Disclosure of Government Assistance prescribes the accounting for receipt of government grants and outlines the disclosure requirements for other government assistance. Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate. IAS 20 also prescribes disclosure requirements which need to be presented in the financial statements for those entities in receipt of government grants and government assistance. In this session we shall also be discussing specific scenarios, such as the repayment of grants and specialised grants taking the form of non-monetary grants and low-interest loans, amongst others.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

  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 IAS 20
  

  Target Audience

  • Accountants of companies in receipt of government grants and/or assistance
  • 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
• M26013 - IFRS 18 Presentation and Disclosure in Financial Statements (Online)

  • When
    11 Feb 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 Kevin Vassallo
  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

  In April 2024, the IASB issued IFRS 18 Presentation and Disclosure in Financial Statements. This standard sets out the overall requirements for the presentation and disclosure in financial statements. It requires an entity to present a complete set of financial statements at least annually, with comparative amounts for the preceding year (including comparative amounts in the notes). IFRS 18 replaces IAS 1 Presentation of Financial Statements.

  The IASB did not reconsider all aspects of IAS 1 when developing this new standard, but instead focused on the statement of profit or loss. In this regard, the standard aims to improve financial reporting by:

  • requiring an entity to present two new defined subtotals in the statement of profit or loss—operating profit and profit before financing and income taxes.

  • requiring an entity to disclose management-defined performance measures—subtotals of income and expenses not specified by IFRS Accounting Standards that are used in public communications to communicate management’s view of an aspect of a company’s financial performance; and

  • adding new principles for aggregation and disaggregation of items.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • General requirements for financial statements

  • Aggregation and disaggregation

  • Statement of P/L

  • Statement presenting comprehensive income

  • Statement of financial position

  • Statement of changes in equity

  • Notes application guidance

  • Board approvals

  Why is the session of relevance to our members?

  The seminar will discuss the objective, scope, key definitions and the general requirements for financial statements outlined in the standard, in particular the enhanced discipline in non-GAAP metrics in the form of management-performance-measures. Members and non-members will therefore benefit from the seminar’s content by appreciating the increased financial transparency and improved comparability across entities that has been introduced by the standard and that will allow for better decision making.

  Target Audience

  Practitioners, analysts and members of other professions eager to understand the financial information presented in general purpose financial statements.

  Speaker's Profile

  Kevin Vassallo is a certified public accountant by profession who holds a post-graduate degree in the science of finance. He is currently Chief Officer Treasury and Projects at the Malta Development Bank, having previously occupied the post of Director Finance at the MFSA. Prior to that, he was a senior executive at the Central Bank of Malta for 28 years where he gained valuable experience in accounting, internal audit, human resources management, portfolio management and financial risk management. He has been lecturing and delivering CPE seminars for the past 25 years. His areas of expertise include accounting and financial management and he has in the past lectured in related subjects for ACCA, ACA and various MBA programmes.

  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
• M26016 -An introduction to Cost-Benefit Analysis (Online)

  • When
    12 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 Glenn Fenech
  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.

  Synopsis

  Cost-Benefit Analysis” is a term often used to refer to a common-sense approach of undertaking a
  task only if the benefits outweigh the costs. In the infrastructure/ project finance space, a CBA
  actually refers to a defined methodology of undertaking separate assessments of both financial and
  economic benefits and costs, and the aim of this session is to explain the key principles behind the
  CBA approach, and present a number of practical examples. Specifically, this session will focus on
  two main aspects:
  (a) Need for and purpose of a CBA – When is a CBA needed, and what are its benefits/ applications?
  (b) Typical CBA methodology – overview of the methodological steps adopted in undertaking a CBA,
  in line with financial and economic principles, and specific guidance issued by entities such as the EIB
  and the EC.

  BACKGROUND INFORMATION

  The private and public sector are both faced with the ultimate economic question – how to make the
  best use of their finite resources. This applies to the construction of new physical facilities and
  equipment, infrastructure, new processes or systems, and investments in other types of assets.
  There are various investment tools that aid in such decision-making, with a Cost-Benefit Analysis
  being one such tool.
  A CBA has the double role of looking at both the financial position of the project promoter, as well as
  the wider position of the community or economy as a whole. In this regard, private sector entities
  often stop at the first part (i.e. their own financial impact), which is typically referred to as a financial
  feasibility study. A CBA goes a step further by looking at the internalisation of wider benefits and
  costs that are likely to result from the project being looked into. As a result, this further part delves
  into the economic benefits and costs.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Decision-making under a finite resource situation

  • Investment tools

  • CBA – its role

  • CBA applications

  • CBA methodology

         o Project perimeter
         o Options Analysis
         o Financial Analysis
         o Economic Analysis, including examples of economy benefit estimation
         o Risk analysis

  • Common pitfalls

  Why is the session of relevance to our members? 

  The objective of this session is to discuss and attempt to answer the following questions:
  When is a CBA needed? For which project/ entity is it mostly relevant? What are the benefits of
  adopting a CBA approach? What does the CBA methodology consist of? What are the quantitative
  aspects of a CBA relate to? How should the results of a CBA be interpreted?
  These questions will be explored in the context of both the theoretical underpinnings (as indicated in
  CBA guidelines provided by the EC or EIB) and practical CBA case studies.

  Target Audience

  This seminar is relevant for all professionals, government officials and private sector officials,
  students and anyone having an interest in understanding how a CBA is developed, and its
  interpretation

  Speaker's Profile

  Glenn Fenech is an economist by profession, focusing on Valuations, Modelling and Economics
  within the strategy and transactions practice at EY Malta.
  Over the past 17 years he has been involved in a number of significant engagements for both public
  and private sector clients, including a feasibility study to analyse the financial and economic viability
  of hydrogen use in transport; several cost-benefit analyses focusing on the establishment of a
  botanic garden, proposed intervention measures in Natura 2000 sites, mixed-use development, and
  the implementation of two digital systems within Malta’s healthcare system; a national study to
  empirically assess the adequacy and efficacy of unemployment benefits in Malta, as framed within
  the strategic objectives of the European Council Recommendation on access to social protection for
  workers and the self-employed; and developed a national tourism vision and strategy post COVID for
  the Malta Chamber of Commerce, Enterprise and Industry.
  He has also supported several start-ups spread across different sectors, with the preparation of
  business plans and financial projections, as well as provided technical assistance with the
  identification and application of public and private funding opportunities.

  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
• 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.

  Show details