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A practical workshop on GAPSME (including case studies ) - Session 2 – M1945.2
25 June 2019
13:30 – 16:45
Lower Ground (LG), Tower Training Centre, Swatar
Management & Leadership
Contact Person
Event Organizer Name & Surname

Event Overview

Local small and medium-sized companies are allowed to apply simplified accounting regulations (General Accounting Principles for Small and Medium-Sized Entities, commonly referred to as GAPSME), rather than International Financial Reporting Standards (IFRS), for accounting periods commencing on or after 1 January 2016.
It is important for practitioners to be aware of the differences between the two financial reporting frameworks, when presenting financial information to users.


The seminar will provide a brief overview of the applicability of GAPSME.
The focus of the seminar however shall be on the contrasts between GAPSME and IFRS for four sections which practitioners may find to be complicated than others. These areas are:
• Section 9: Financial assets, financial liabilities and equity.
• Section 10: Investments in subsidiaries, associates and joint ventures.
• Section 20: Related party disclosures.
• Section 24: Adoption of GAPSME.
Each section shall be illustrated by case studies.

  • Mr John Debattista
  • Mr Paul Zammit
  • John Debattista is a Certified Public Accountant and Registered Auditor.  He is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team. John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees
  • Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008.  Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters.



Registration Time: 13.15
Session Time: 13.30 -16.45 including a 15-minute coffee break

Why should delegates attend?
Auditors, accountants, financial advisors, financial controllers and students.
Other Information
CPE Hours: 3 Core
Registration Information
Bookings are to be placed online. Queries should be directed to

A practical workshop on GAPSME (including case studies ) - Session 2 – M1945.2

Booking Information

Please ensure that the email address stipulated for each attendee is his or her own personal email address.

Group Discounts: A discount of 21.05% (based on the original price ticket [€190] for members) will be applied if you register 6 or more attendees, from the same company, at the same time, for this event.
Early-bird Discounts: A discount of 0% will be applied if you register till the .

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