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• M25051 - Understanding Provisions and Contingencies In Financial Reporting (Online)

  • When
    9 Jul 2025
  •  
    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

  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.

  Show details
• M25082 - Accounting Considerations For Holders Of Cryptographic Assets (Online)

  • When
    3 Sep 2025
  •  
    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 (The Institute is now accepting payments via Paypal)
  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 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.

  Show details
• M25071 -The Impact Of Exchange Rate Fluctuations On Financial Statements (Online)

  • When
    15 Oct 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

  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.

  Show details
• 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 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.

  Show details