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Upcoming events

    • 3 Sep 2025
    • 09:15 - 12:30 (CEST)
    • Online Webinar
    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

    Malta has established itself as a global hub for blockchain and cryptocurrency innovation, but with this development comes significant accounting challenges for entities holding cryptographic assets.
    This theoretical and practical course is specifically designed for local accountants navigating the complex financial reporting landscape, namely IFRS (International Financial Reporting Standards) and GAPSME (General Accounting Principles For Small And Medium Entities), to correctly and accurately account for activities relating to cryptographic asset holdings.
    This course will not cover the tax treatment of cryptographic assets.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

    The first part of the session will be theoretical:
    1. We will be visiting existing guidance in relation to the classification considerations that need to be applied by entities holding cryptographic assets.
    2. We will tackle the accounting considerations that follow the correct classification, under both IFRS and GAPSME. In the case of GAPSME, special attention will be dedicated to an amendment as per 2024 legal notice that affects holders of cryptographic assets.
    The second part of the session will be practical. We’ll be addressing the many challenges that local accounting practitioners are facing when accounting for transactions entered by holders of cryptographic assets. Specifically, a thought process covering the following is required:
    1. The importance of having all foundational elements in place, including the application of the correct accounting framework, the identification of the correct functional currency and the availability of all necessary information related to cryptographic assets held.
    2. The distinction, at the outset, between stable coins and other cryptographic assets.
    3. A comprehensive list of possible journal entries for inflows of cryptographic assets.
    4. A comprehensive list of possible journal entries for outflows of cryptographic assets.
    5. A detailed overview of typical period-end accounting entries.
    6. Any other practical considerations.

    Why is the session of relevance to our members?

    After the session, MIA members will be in a better position to ascertain that they’re properly accounting for transactions involving the holding of cryptographic assets.
    Non-members, such as accountancy students as well as owners or managers of entities holding cryptographic assets, should gain a useful understanding of how cryptographic assets are reflected in financial reports, insofar as they have a basic knowledge of accounting.

      Target Audience

      Accountants that are preparing financial reports including investments or other activities in cryptographic assets.
      Auditors that are auditing accounts including investments or other activities in cryptographic assets.
      Accountancy students in general.

      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.
      • 15 Oct 2025
      • 13:30 - 16:45 (CEST)
      • Online Webinar
      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 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.
        • 4 Nov 2025
        • 11 Nov 2025
        • 3 sessions
        • Online Webinar
        Registration Time: 13:15
        Sessions 1 & 2  Time: 13:30 - 16:45 including a 15 minute break
        Session 3 - Time 09:15 - 12:30  including a 15 minute break
        Speakers: Mr Neville Saliba, Mr John Debattista & Mr Thomas Zammit
        Venue:   Online Webinar
        Participation Fees
        MIA Members: €110.00
        Non-MIA Members: €215.00
        Retired Members: €50.00
        Students: €80.00

        BACKGROUND INFORMATION

        GAPSME(General Accounting Principles for Small and Medium-Sized Entities) is the default accounting framework in Malta for accounting periods commencing on or after 1 January 2016. Maltese small and medium sized companies are allowed to use this reporting framework, yet required to comply with IFRSs (International Financial Reporting Standards) should they be recognised as large companies or subject to some exceptions.

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

          1. A detailed understanding of the general applicability of GAPSME
          2. General topics under GAPSME
          a. Accounting concepts
          b. General presentation
          c. Policies, estimates and errors
          3. Specific topics under GAPSME:
          a. Revenue
          b. Property, Plant and Equipment
          c. Investment Property
          d. Financial Assets, Financial Liabilities and Equity
          e. Investments in Subsidiaries, Associates and Joint Ventures
          f. Intangible Assets other than Goodwill
          g. Impairment of Assets
          h. Government Grants
          i. Leases
          j. Inventories
          k. Income Taxes
          l. Provisions and Contingencies
          m. Foreign Currency Translation
          n. Post Balance Sheet Events
          o. Related Party Disclosures
          p. Discontinued Operations and Assets Held For Sale
          a. Revenue
          b. Property, Plant and Equipment
          c. Investment Property
          d. Financial Assets, Financial Liabilities and Equity
          e. Investments in Subsidiaries, Associates and Joint Ventures
          f. Intangible Assets other than Goodwill
          g. Impairment of Assets
          h. Government Grants
          i. Leases
          j. Inventories
          k. Income Taxes
          l. Provisions and Contingencies
          m. Foreign Currency Translation
          n. Post Balance Sheet Events
          o. Related Party Disclosures
          p. Discontinued Operations and Assets Held For Sale

          Why is the session of relevance to our members?

          The large majority of companies registered in Malta fall below the medium company threshold, meaning that a good portion of clients for accountants and auditors will follow this reporting framework. MIA members are therefore encouraged to attend the sessions to obtain or refresh their understanding of the main concepts that one needs to apply under GAPSME, as well as how these concepts differ from those applied under IFRSs.

            Target Audience

            The course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting.

            Speakers' Profiles

            Neville Saliba graduated from the University of Malta in 2020 after the completion of the Master in Accountancy Degree. He joined the Accounting Advisory department at Zampa Debattista in 2022, prior to which he gained experience in client accounting at one of the big-four firms. In 2023, Neville has taken up the role of a Financial Reporting Team Leader at Zampa Debattista allowing him to specialise further in IFRS, Consolidations, Conversions between different financial reporting frameworks, GAPSME and ESG reporting. During his career Neville has lectured the Financial Reporting module for ACCA as well as actively delivers several lectures on his areas of specialisation.
            John Debattista is a Certified Public Accountant and Registered Auditor. He is a founding partner at Zampa Debattista, heading the Audit and Assurance function as well as the firm’s Corporate Reporting Advisory team. Throughout his career, John has lectured numerous audit and financial reporting modules in the final stages of the ACCA and ACA qualifications for the ICAEW, Institute of Chartered Accountants in England and Wales. He has lectured the ACCA Diploma in IFRS (DipIFR) and has been a guest speaker during audit and financial reporting seminars organised by various institutes in Malta. His areas of specialisation include the financial services industry, the gaming industry, and the hospitality industry. He has worked in Zurich, Bucharest, Vienna, and London on several ad hoc assignments. 
            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.
            • 26 Nov 2025
            • 13:30 - 16:45 (CET)
            • Online Webinar
            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.
                           

            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