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- W1971582538 abstract "This paper considers the development of accounting rules in Malta, and traces the changing de jure requirement of a ‘true and fair view’ (TFV) in national legislation. This is done in three phases. The initial phase discusses financial reporting issues arising from the then ambiguous TFV wording in the Companies Act 1995. The changing TFV wording is compared to the UK Companies Act 1948 and to the European Community Directives being the basis of national company legislation. Due to the ever-increasing conflicts between IFRS and national legislation, ways how the local accounting profession has applied the TFV principle are then illustrated. The impact on the audit reports, arising from implementation of the IAS Regulation (1606/2002/EC) is discussed in the second phase. It is found that the IAS Regulation brought about a lack of clarity as to the applicable regulatory financial reporting framework for listed entities. In the third phase, the practical difficulties and issues that led to the recent develop..." @default.
- W1971582538 created "2016-06-24" @default.
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- W1971582538 date "2011-06-01" @default.
- W1971582538 modified "2023-09-23" @default.
- W1971582538 title "Accounting Regulation in Malta" @default.
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- W1971582538 doi "https://doi.org/10.1080/17449480.2010.511877" @default.
- W1971582538 hasPublicationYear "2011" @default.
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