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• M25002 - Business Consolidations -The Applicable Suite of Standards (Online)

  • When
    21 Mar 2025
  •  
    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

  On the date of acquisition of a business, IFRS 3 kicks in with the application of the acquisition method. This is a process which involves the determination of the date of acquisition, identification and measurement of the consideration transferred and the identifiable assets and liabilities assumed at fair value, the measurement of non-controlling interests, and recognition of any resulting goodwill or a gain on bargain purchase. Subsequent to this date, businesses are consolidated in terms of IFRS 10, where the ‘control’ model is applied for all investees in considering which entities are “subsidiaries” and thus consolidated in a parent’s consolidated financial statements. IFRS 13's fair value principles, and considerations of associates and joint ventures in terms of IAS 28 and IFRS 11 as they relate to the consolidated and separate financial statements shall also be explored in this session.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • IFRS 3 Business Combinations

  • IFRS 10 Consolidated Financial Statements

  • IFRS 13 Fair Value Measurement, IAS 27 Separate Financial Statements

  • IFRS 11 Joint Arrangements

  • IAS 28 Investments in associates and joint ventures

  Why is the session of relevance to our members?

  The session provides the participants with an overview of the IFRS standards relating to the acquisition of business, business combination accounting and consolidation requirements
  

  Target Audience

  Accountants in practice; Accountants specialising in financial reporting
  

  Speakers' Profiles

  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.

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• M25038 - Consolidation Masterclass - A Nine Hour Package (Online)

  • Start
    6 May 2025
  •  
  • End
    21 May 2025
  •  
  • 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 & 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
• M25044 - The MIA Biennial Conference 2025: Securing Malta's Future: Fulfilling our Potential

  • When
    30 May 2025
  •  
    09:00 - 17:00
  • Location
    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 Early Bird: €170
  Non Member Early Bird: €208
  Retired Early Bird: €128
  Student Early Bird: €128

  
  

  Early bird rates valid until March 28th.

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

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• M25043 - Upcoming changes to IFRS (Online) - A 2 Day Session

  • Start
    13 Jun 2025
  •  
  • End
    20 Jun 2025
  •  
  • Schedule
    2 sessions
  • Location
    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.

  Show details