Accounting for Acquisitions

Accounting for Acquisitions
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:

The training session will focus on different types of acquisitions by gaming companies including the acquisitions of platforms. These acquisitions can fall either under the definition of a business or under the definition of an intangible asset. The session will therefore focus on the accounting implications under IFRS 3 Business Combinations if the acquisition meets the definition of a business combination and the accounting implications under IAS 38 Intangible Assets if it is an asset acquisition.

Target Audience:

Qualified accountants, finance-related positions, university students

Learning Outcomes: 

By the end of the session, participants would be knowledgeable about the key concepts brought about by the new requirements under IFRS 3 Business Combinations, especially in determining whether a transaction meets the definition of an asset acquisition or a business acquisition. Participants would also be able to understand the accounting treatment required under each type of acquisition.

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

CPE Hours: This course qualifies for 3 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 in Malta

Jonathan Dingli

Jonathan leads a team of professionals within the Corporate Accounting Advisory Services (CAAS) 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 3 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.