Business Combination Accounting in Gaming

Business Combination Accounting in Gaming
This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

During this 4 hour session the presenter will give a brief refresher of the main requirements in IFRS applicable to accounting for business combinations, more specifically:

  • The new definition of a ‘Business’ in terms of IFRS 3
  • The Purchase Price Allocation (PPA) process under that standard
  • The implications of IAS 38 to a business combination

Participants will have the opportunity to prepare consolidation workings (together with the presenter using an excel consolidation template) for a gaming group which comprises a parent with subsidiaries, an associate and a joint venture. The case study will go into the fundamentals of one-tier group consolidations of subsidiaries under direct control, equity accounting, elimination of intra-group balances and transactions and will delve into the most common adjustments arising upon business combinations including:

  • Recognition and measurements of identifiable assets and liabilities;
  • Subsequent measurement of recognition and measurement adjustments;
  • Non-controlling interests;
  • Deferred taxes; and
  • Goodwill

Target Audience:

Professional Accountants in Business (Financial Controllers and Group Accountants).

Learning Outcomes:

By the end of this course participants will have a robust understanding on how to prepare consolidation workings for groups of different sizes and situations.


This course is aimed at accountants with some knowledge of group consolidations.

Venue: Kindly contact us on to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 4 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of each session.


Jonathan Dingli, Partner, Corporate Accounting Advisory Services, KPMG Malta

Jonathan Dingli

Jonathan leads a team of professionals within the Accounting Advisory Services (AAS) Team as a Partner at KPMG Malta. At KPMG, Jonathan has assisted various local and international clients with respect to IFRS advice and IFRS adoption. Before returning to KPMG, Jonathan set up the Malta Institute of Accountants’ Technical Department which he led for seven years. During his term of office Jonathan wrote a number of technical pronouncements on the application of IFRS to specific local circumstances, was responsible for the drafting of GAPSE and he also represented the Institute on local and international fora. Before joining the Institute, Jonathan also worked as an auditor for a number of years with KPMG in Malta and in Dublin. Jonathan was the editor of the MIA journal the Accountant for seven years. He has lectured on IFRS in various countries, ran various IFRS courses for KPMG and the Malta Institute of Accountants and has given presentations at various events and conferences. He lectures on advanced financial reporting in the Master in Accountancy post-graduate degree at the University of Malta. Jonathan received his Bachelor of Accountancy Honours degree from the University of Malta in 2002. He is a Certified Public Accountant and is also a fellow Member of the Malta Institute of Accountants

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Terms and conditions.

Course Features

  • Guided Learning 4 hours
  • Language English
  • Assessments
A Partner within the Advisory function, Jonathan leads both the Corporate Accounting Advisory Services team and the Learning Academy at KPMG in Malta. He has over 20 years of experience in the accountancy profession and over 14 years teaching experience. After obtaining his Bachelor of Accountancy Hons. degree (First Class honours) from the University of Malta, Jonathan joined the audit function of KPMG. Several years later he became the first technical officer of the Malta Institute of Accountants and eventually its first Technical Director. In 2012 he set up KPMG’s Accounting Advisory Team which he still leads. In his current role as IFRS specialist Jonathan assists and provides advice to many local and international clients on financial reporting matters to ensure they comply with the most complex requirements of IFRS. More recently, he took the lead of the firm’s training arm, the KPMG Learning Academy. He is responsible for the strategic direction of the academy and is also involved in the delivery of several financial reporting courses under the IFRS learning suites umbrella. He completed his PhD studies in 2021. He lectures on advanced financial reporting at the University of Malta is an elected member of the Council of the MIA.