The default framework in Malta for small and medium-sized companies for accounting periods commencing on or after 1 January 2016 is the General Accounting Principles for Small and Medium-sized Entities, commonly referred to as GAPSME. This resulted from the EU Single Accounting Directive 2013/34/EU and covers financial reporting requirements for both separate and consolidated financial statements. GAPSME includes a number of differences from IFRS as adopted by the EU in measurements, recognition and disclosure requirements. During this 3-hour session, participants will be provided with a detailed look of each section of GAPSME, highlighting the principal requirements of this framework and key differences from IFRS.Download Event Brochure
€40.00 Inc VAT
Thursday 17 June 2021 | 14:00 (Europe/Malta)
Online Live Session
MIA Accreditation | 3 hours Core in terms of the Accountancy Board CPE scheme.
Thomas Galea is a Certified Public Accountant, holds a practicing certificate in auditing and is also a fellow of the Malta Institute of Accountants. He holds an ACCA professional qualification and a Heriott Watt Masters in Financial Management from the Edinburgh Business School.
Thomas joined KPMG in 2005 and has worked in various practices within the network. He is currently a Director within the audit function of KPMG in Malta focusing mainly on Banking and Middle Market clients.
Events resources will be sent by email after the delivery of the event.
Day 1: 17/06/2021
Start time: 14:00 CEST
End time: 17:15 CEST
Venue: Online Live Session
Phone: +356 27555560 / +356 77555560