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IFRS

Financial reporting support

Make your financial reporting clearer and more comparable with IFRS support tailored to your business. Deloitte helps Maltese businesses and international organisations understand IFRS requirements, strengthen transparency and build stakeholder confidence—supporting informed decisions, regulatory compliance and opportunities to secure investment or expand across borders.

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What is IFRS and why does it matter to your business?

IFRS (International Financial Reporting Standards) is a globally recognised set of accounting rules that ensures financial statements are prepared consistently across countries and industries. Whether you operate a small Maltese business or a multinational corporation, IFRS provides a common language for reporting financial performance, making it easier for investors, lenders, regulators and stakeholders to understand your company's financial position.

The benefits of IFRS

  • Comparability. IFRS allows stakeholders to compare your financial performance fairly against competitors, both locally and internationally. This matters if you are seeking investment, applying for loans or expanding across borders.
  • Credibility. IFRS-compliant financial statements signal professionalism and transparency. They reduce the risk of misinterpretation and strengthen trust with banks, investors and business partners.
  • Regulatory compliance. If your business operates in the EU, is listed on an exchange or has cross-border operations, IFRS compliance is often mandatory. Even if not required, adopting IFRS positions you ahead of regulatory changes.
  • Better decision-making. IFRS standards require clearer disclosure of how you classify income, expenses and assets. This transparency helps management and the board make more informed strategic decisions.

We support businesses with IFRS reporting from understanding how accounting requirements affect their financial statements to preparing for changes such as IFRS 18. Our team can help you assess reporting impacts, address technical accounting matters and strengthen your financial reporting processes. Support may include:

  • Targeted training for your finance team on IFRS requirements and developments.
  • Technical guidance on accounting assessments, reporting implications and implementation plans.
  • Advice on applying IFRS requirements to your business activities and transactions.
  • Support in preparing or reviewing IFRS financial statements, including statements applying IFRS 18.

Our support is tailored to your reporting needs and the stage of your IFRS journey,  whether you are adopting IFRS for the first time, responding to a new or amended standard, or enhancing your existing reporting.

Focus on IFRS 18

In January 2027, a major update called IFRS 18 Presentation and Disclosure in Financial Statements takes effect. It does not change how profit is calculated, but it changes how profit is presented. Explore more.

IFRS 18 implementation support

Prepare for IFRS 18 with Deloitte Malta. We help businesses assess reporting impacts, clarify performance measures and implement the changes—from finance team training and technical guidance to support with IFRS 18-compliant financial statements.
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Foreign exchange differences under IFRS 18: Small line, big judgement

From January 2027, IFRS 18 requires foreign exchange differences to be classified by category—operating, investing, or financing—not as a single line. Entities with multi-currency operations must restructure FX capture and disclosure to avoid restatement risk.
Perspective
7 minute read

IFRS 18 D.Labs: Gaming workshop

28 Oct 2026 | Join the IFRS 18 sector-focused workshop on financial reporting transformation. Explore new profit subtotals, aggregation and disaggregation principles, and management-defined performance measures. Part of the IFRS 18 D.Labs series. Enrol now!
Event

IFRS resources

Accounting & Reporting

Discover how our Accounting & Reporting services can help you to elevate your financial reporting.
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An introduction to the control concept in IFRS 10

The change to the definition of control in IFRS 10, Consolidated Financial Statements [“IFRS 10”] is expected to have a significant effect on the investment management industry.
Perspective

Deloitte IFRS e-learning

Deloitte has developed high-quality e-learning modules on IFRS (International Financial Reporting Standards) to help users develop their knowledge and application of the basic principles and concepts of the IFRS (International Financial Reporting Standards)'s and IAS's. The IFRS (International Financial Reporting Standards) e-learning modules are available free of charge and may be used freely, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.
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Environmental, Social, and Governance (ESG) Bonds

Explore the popularity of Environmental, Social, and Governance (ESG) Bonds and what companies are considering as they seek to promote good social behaviour while mitigating the risk of a negative impact on the bottom line in the latest PoV from Deloitte Assurance.
Perspective
5 minute read

Industry insights for IFRS 9

The International Accounting Standards Board (IASB) has published the final version of IFRS 9 'Financial Instruments' bringing together the classification and measurement, impairment and hedge accounting phases of the IASB's project to replace IAS 39 'Financial Instruments: Recognition and Measurement'.
Perspective

Industry insights for IFRS 15

The International Accounting Standards Board (IASB) standard IFRS 15 ‘Revenue from Contracts with Customers’.
Perspective

The Leases Standard – IFRS 16

IFRS 16 supersedes IAS 17 'Leases' and related interpretations and is effective for periods beginning on or after 1 January 2019, with earlier adoption permitted if IFRS 15 'Revenue from Contracts with Customers' has also been applied. Find out more.
Perspective

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John Debattista

John Debattista

Director | Audit & Assurance
+356 2343 2000