-
2
-
-
79958172297
-
-
Note
-
Accountancy Profession Act, 1979, as amended by Acts XIII of 1983, XXXIV of 1986, XVI of 1991, XVIII of 2002, and II and XIV of 2003; Legal Notice 423 of 2007; and Acts IX of 2008 and III of 2009, c. 281 (Malta: Government of Malta).
-
-
-
-
3
-
-
79958168745
-
-
Act No. IV of 2003, Malta: Government of Malta
-
Act No. IV of 2003, Set-off and Netting on Insolvency Act, 2003 (Malta: Government of Malta).
-
(2003)
Set-off and Netting On Insolvency Act
-
-
-
5
-
-
0001977293
-
A European true and fair view?
-
Alexander, D. (1993) A European true and fair view?, European Accounting Review, 2(1), pp. 59-80.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
, pp. 59-80
-
-
Alexander, D.1
-
6
-
-
79958125754
-
-
Note
-
Commercial Partnerships Ordinance, 1965, Enacted by ordinance X of 1962, as amended by Legal Notice 4 of 1963; Acts: I of 1965, XXI of 1966, XII of 1970; Legal Notice 148 of 1975; Acts: XI of 1977, XXVIII of 1979, IX of 1982, XIII of 1983, XXXIV of 1988, IV of 1991 and XXIV of 1995; and Legal Notice 410 of 2007, c. 168 (Malta: Government of Malta).
-
-
-
-
7
-
-
79958174612
-
Fourth Council Directive
-
Commission of the European Communities, Brussels
-
Commission of the European Communities (1978) Fourth Council Directive, Official Journal of the European Communities, 50 222 (Brussels).
-
(1978)
Official Journal of the European Communities
, vol.50
, pp. 222
-
-
-
8
-
-
79958126811
-
Seventh Council Directive
-
Commission of the European Communities, Brussels
-
Commission of the European Communities (1983) Seventh Council Directive, Official Journal of the European Communities, 50 193 (Brussels).
-
(1983)
Official Journal of the European Communities
, vol.50
, pp. 193
-
-
-
9
-
-
46149148012
-
Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
-
Commission of the European Communities, Brussels
-
Commission of the European Communities (2002) Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, Official Journal of the European Communities, 50 243 (Brussels).
-
(2002)
Official Journal of the European Communities
, vol.50
, pp. 243
-
-
-
12
-
-
79958087318
-
-
Commission of the European Communities, consultation paper on review of the accounting directives (F3/D(2009)), Brussels
-
Commission of the European Communities (2009b) Working document of the Commission Services (DG Internal Market), consultation paper on review of the accounting directives (F3/D(2009)) (Brussels).
-
(2009)
Working Document of the Commission Services (DG Internal Market)
-
-
-
13
-
-
79958148416
-
-
Companies Act, Malta: Government of Malta
-
Companies Act, 1995, c. 386 (Malta: Government of Malta).
-
(1995)
, pp. 386
-
-
-
14
-
-
79958121260
-
-
Note
-
Companies Act, 1995, as amended by Acts XXIV of 1995, IX and XXX of 1997, XVII of 1998, XXII of 2000, XVII of 2002, IV and IX of 2003, and II and XIII of 2004; Legal Notices 390 and 391 of 2005, and 181 and 186 of 2006; Acts V and XII of 2006, and XV of 2007; and Legal Notice 425 of 2007, c. 386 (Malta: Government of Malta).
-
-
-
-
15
-
-
79958141554
-
-
Note
-
Companies Act, 1995, as amended by Acts XXIV of 1995, IX and XXX of 1997, XVII of 1998, XXII of 2000, XVII of 2002, IV and IX of 2003, and II and XIII of 2004; Legal Notices 390 and 391 of 2005, and 181 and 186 of 2006; Acts V and XII of 2006, and XV of 2007; Legal Notice 425 of 2007; and Act IX of 2008, c. 386 (Malta: Government of Malta).
-
-
-
-
17
-
-
60849130927
-
Requirement for a true and fair view - a UK standard-setter's perspective
-
Cook, A. (1997) Requirement for a true and fair view - a UK standard-setter's perspective, European Accounting Review, 6(4), pp. 693-704.
-
(1997)
European Accounting Review
, vol.6
, Issue.4
, pp. 693-704
-
-
Cook, A.1
-
18
-
-
24744456993
-
Qualified audit opinions in Malta
-
Farrugia, K. J. and Baldacchino, P. J. (2005) Qualified audit opinions in Malta, Managerial Auditing Journal, 20(8), pp. 823-843.
-
(2005)
Managerial Auditing Journal
, vol.20
, Issue.8
, pp. 823-843
-
-
Farrugia, K.J.1
Baldacchino, P.J.2
-
20
-
-
79958109813
-
-
The Malta Institute of Accountants Magazine, Winter
-
Flynn, S. (2008) President's address - Mind the GAPSE, The Malta Institute of Accountants Magazine, Winter, p. 1. Available at: http://www.miamalta.org/Accountant/Winter2008/MagWinter2008Page01.htm
-
(2008)
President's Address - Mind the GAPSE
, pp. 1
-
-
Flynn, S.1
-
23
-
-
79958169793
-
-
Malta Financial Services Authority, Malta: Malta Financial Services Authority
-
Malta Financial Services Authority (2007) Listing Rules as amended on 1 March 2007 (Malta: Malta Financial Services Authority).
-
(2007)
Listing Rules As Amended On 1 March 2007
-
-
-
24
-
-
79958091539
-
-
Malta Financial Services Authority, Malta: Malta Financial Services Authority
-
Malta Financial Services Authority (2008) Listing rules as amended on 30 June 2008 (Malta: Malta Financial Services Authority).
-
(2008)
Listing Rules As Amended On 30 June 2008
-
-
-
32
-
-
84948486231
-
The true and fair view requirement: Impact on and of the Fourth Directive
-
Winter
-
Nobes, C. W. (1993) The true and fair view requirement: impact on and of the Fourth Directive, Accounting and Business Research, Winter, pp. 35-48.
-
(1993)
Accounting and Business Research
, pp. 35-48
-
-
Nobes, C.W.1
-
33
-
-
0002965549
-
Importing and exporting accounting: The British experience
-
in: A.G. Hopwood (Ed.), London: Prentice Hall
-
Parker, R. H. (1989) Importing and exporting accounting: the British experience, in: A.G. Hopwood (Ed.) International Pressures for Accounting Change, pp. 7-30 (London: Prentice Hall).
-
(1989)
International Pressures For Accounting Change
, pp. 7-30
-
-
Parker, R.H.1
-
35
-
-
84954645437
-
Truth and untruth about true and fair
-
Van Hulle, K. (1993) Truth and untruth about true and fair, European Accounting Review, 2(1), pp. 99-104.
-
(1993)
European Accounting Review
, vol.2
, Issue.1
, pp. 99-104
-
-
van Hulle, K.1
-
36
-
-
70449131815
-
The true and fair view and the drafting of the Fourth Directive
-
Walton, P. (1997) The true and fair view and the drafting of the Fourth Directive, European Accounting Review, 6(4), pp. 721-730.
-
(1997)
European Accounting Review
, vol.6
, Issue.4
, pp. 721-730
-
-
Walton, P.1
-
37
-
-
0002976851
-
A perspective on the US public/private sector approach to the regulation of financial reporting
-
Zeff, S. A. (1995) A perspective on the US public/private sector approach to the regulation of financial reporting, Accounting Horizons, 9(1), pp. 52-70.
-
(1995)
Accounting Horizons
, vol.9
, Issue.1
, pp. 52-70
-
-
Zeff, S.A.1
|