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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 & Mr 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.

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• 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: €200
  Non Member: €245
  Retired: €150
  Student: €150

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

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• M25058 - Non-current assets held for sale and discontinued operations (Online)

  • When
    3 Jun 2025
  •  
    13:30 - 15:30
  • Location
    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.

  Show details
• 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
• 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
• M25059 - Building Bridges: The Power of Effective Communication (Online)

  • When
    10 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: Ms Deborah Giordimaina
  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 seminar is designed to equip attendees with essential communication skills and a deeper understanding of relationship dynamics, particularly at the place of work. It aims to empower participants to bridge gaps in communication, build trust, and create a positive environment that fosters collaboration and mutual respect. By exploring key principles of effective communication, attendees will learn how to navigate challenging conversations, resolve conflicts constructively, and strengthen interpersonal connections.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Verbal and non-verbal communication
  • Emotional intelligence
  • Active listening techniques
  • Providing and receiving feedback
  • Conflict resolution strategies
  • Assertiveness
  • Ethical challenges in communication
  • Relationship dynamics

  Why is the session of relevance to our members?

  This seminar is ideal for professionals who are committed to personal growth and wish to improve their interactions, both in the workplace and in their personal lives.

  Target Audience
  

  Open to all professionals across various fields.

  Speaker's Profile

  Deborah Giordimaina is a senior health psychologist, gestalt psychotherapist, and registered clinical supervisor with extensive experience in the mental health field. She has worked across various sectors, including psychiatric and community settings, providing therapeutic support to individuals facing mental health difficulties stemming from psychiatric or medical conditions. She has always had a keen interest in working with different population groups and throughout her career she has had the opportunity to work in the areas of child and adolescent mental health, education, and medical health. Deborah also lectures at the University of Malta.

  EVeNT CPE COMPETENCies

  
  

  3  Professional

  
  

  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