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https://www.um.edu.mt/library/oar/handle/123456789/125335| Title: | Role and current status of IFRS in the completion of National Accounting Rules : evidence from Malta |
| Authors: | Micallef, Monique |
| Keywords: | International financial reporting standards Financial statements -- Malta Accounting -- Standards -- Malta |
| Issue Date: | 2017 |
| Publisher: | European Accounting Association |
| Citation: | Micallef, M. (2017). Role and Current Status of IFRS in the Completion of National Accounting Rules–Evidence from Malta. Accounting in Europe, 14(1-2), 131-136. |
| Abstract: | We analyse the extent to which International Financial Reporting Standards (IFRS) have influenced the development of the national generally accepted accounting principles (GAAP) in the transposition of Directive 2013/34/EU in Malta including whether they are used as a reference point in the interpretation of the national GAAP. Malta mandated the use of IFRS by all companies for a significant number of years. This has resulted in IFRS influencing the development of the national GAAP; and enforcers and other key stakeholders viewing IFRS positively. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/125335 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| Role_and_current_status_of_IFRS_in_the_completion_of_National_Accounting_Rules_evidence_from_Malta_2017.pdf Restricted Access | 79.6 kB | Adobe PDF | View/Open Request a copy |
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