AccountingArticlesFinancial Reporting Accounting for Contract Changes Certain IFRS standards include specific provisions relating to changes in contract terms. Primarily, these standards…Zampa Debattista24th August 2020
AccountingArticlesFinancial ReportingLocal News Accounting for Government Grants Government aid has many different forms, and does not always fall within the scope…Zampa Debattista24th August 2020
AccountingArticlesAuditFinancial ReportingNewsletter Audit & IFRS Newsletter Download: Audit IFRS Newsletter Q2 Section A – Financial Reporting IMPACT OF COVID-19 – IFRS…Zampa Debattista31st July 2020
AccountingArticlesCovid-19FinanceFinancial ReportingLocal NewsServices Accounting for the €100 voucher versus other types of vouchers The Maltese government has issued vouchers of €100 to everyone over the age of 16,…Zampa Debattista8th July 2020
ArticlesFinanceFinancial ReportingLeasesServices [Leases – Article 5/5] – Transition to IFRS 16 This article is relevant to all IFRS preparers, especially those who are parties to…Zampa Debattista22nd June 2020
ArticlesCovid-19Financial ReportingLocal NewsRentServices IASB Issues Amendment To IFRS 16 ‘Leases’: COVID-19-Related Rent Concessions (Lessee Accounting) Rent concessions include, for instance, rent holidays, and temporary rent reductions – a reality following…Zampa Debattista28th May 2020
ArticlesFinanceFinancial ReportingLeasesServices [Leases – Article 4/5] Accounting For Leases After 2018 – Other Common Situations Determining Direct Costs Direct costs are incremental costs that are incurred in the process of…Zampa Debattista26th March 2020
AccountingArticlesFinanceFinancial ReportingTAXVAT COVID-19 – Financial Aid – 3rd Package 24th March 2020 On Tuesday evening the Government of Malta announced an economic package as…Zampa Debattista25th March 2020