Online Course
Oct 16, 2020 - Oct 16, 2020

Course overview:

This 3-hour course will start by eliminating any possible misconceptions that there may be in relation to the application of accounting policies, changes in accounting policies, and the considerations required when selecting an accounting framework for a Maltese Company.

The bulk of the course will be dedicated to the considerations to make when transitioning from IFRS to GAPSME, and from GAPSME to IFRS. Two comprehensive case studies will be walked through, to illustrate the transition method.

The final part of the course shall address how to tackle changes in accounting policies correctly. Numerous scenarios will be considered.


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


Participants are expected to have a solid understanding of basic accounting concepts, including double entry and basic financial reporting.

Course Agenda:

Part 1:

  • Introduction to Accounting Policies
  • Introduction to GAPSME Requirements
  • Transitioning From IFRS To GAPSME

Part 2:

  • Transitioning From GAPSME To IFRS
  • Transitioning Across Accounting Policies


Friday 16th October 2020


14:00hrs – 17:15hrs

CPE Accreditation:

3 core hours


John Debattista and Paul Zammit