GAPSME

This 9-hour seminar, split across three sessions, is designed to provide participants with a practical understanding of General Accounting Principles for Small and Medium-Sized Entities (GAPSME). The objective is to act as a refresher on the key requirements of GAPSME and other financial reporting considerations relevant to companies registered in Malta. Participants will gain a detailed insight into which entities qualify as small or medium-sized under GAPSME, along with the measurement, presentation, and disclosure requirements.

Throughout the seminar, we will also point out any important differences between IFRS and GAPSME while navigating through the various topics. The session will be rich in practical examples to help solidify participants’ understanding. Please note that consolidation techniques will not be covered.