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DC Field | Value | Language |
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dc.date.accessioned | 2015-05-18T07:31:38Z | |
dc.date.available | 2015-05-18T07:31:38Z | |
dc.date.issued | 2010 | |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/2916 | |
dc.description | B.ACCTY.(HONS) | en_GB |
dc.description.abstract | The purpose of this study is to explore whether, in the light of no local Trust Accounting guidelines, any problems are being encountered in the Maltese Trust sector. An analysis is made on whether a need exists for the development of such guidelines and the characteristics that these should entail. The objective of this study was achieved through the conduct of semi-structured interviews with a number of practitioners in Trust Accounting and also with a representative of the regulator, the MFSA. This study ascertains that Malta's current Trust Accounting situation may be leading to future problems that had been identified in foreign jurisdiction having the same situation. It is also concluded that there is a need for Trust Accounting guidelines to be developed that address the local scenario in order to eliminate, as much as possible, future problems and also to enhance the credibility of this growing sector. The study suggests that flexible, clear and simple guidelines of what the minimum accounts to be kept should be, together with explanations and general formats would be beneficial for the Maltese Trust sector. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Trust companies -- Accounting | en_GB |
dc.title | The need for authoritative guidance for trust accounting in Malta : a survey | en_GB |
dc.type | bachelorThesis | en_GB |
dcterms.subject | Accounting -- Malta | |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Grech, Yana | |
Appears in Collections: | Dissertations - FacEma - 2010 Dissertations - FacEMAAcc - 2010 |
Files in This Item:
File | Description | Size | Format | |
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10BACC051.pdf Restricted Access | 2.15 MB | Adobe PDF | View/Open Request a copy |
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