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G M Corporate and Fiduciary Services Limited
Even though the EU's Fourth Anti-Money Laundering Directive (EU 849/2015) ‘on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing' has only recently hatched from its legislative egg, . . .
KPMG Malta
GAPSME has widened the thresholds of applicability over GAPSE and therefore more entities can now adopt this framework.
Malta
CSB Group
This article will focus on the accounting implications of the pandemic, by highlighting the possible impacts on financial reporting that entities should seriously consider.
WH Partners
On the 25th of March 2020, Malta Financial Services Authority ('MFSA') updated the Virtual Financial Assets ('VFA') Rulebook FAQs.
KPMG Malta
Generally, cryptoassets, including cryptocurrencies such as Bitcoin, are transferrable digital assets which utilise DLT to verify and secure transactions without the intervention of any middleman, that is, a decentralised structure.
KPMG Malta
As insurers prepare for IFRS 17, some are starting to recognize that the new accounting standards will have a significant impact across many areas of their business.
Finance Malta
A company incorporated under the Companies Act is required by Article 163 to prepare financial statements.
G M Corporate and Fiduciary Services Limited
In Malta we have our own default accounting framework that can be used by small or medium companies known as "GAPSME", which stands for The Accountancy Profession (General Accounting Principles for Small and Medium sized entities).
Finance Malta
The Accountancy Board makes reference to an allegation made in an article that was published in The Malta Independent on Sunday of 14th May, 2017 with the title "Major global bank no longer accepting...
KPMG Malta
This is the third in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements and specific accounting and disclosure requirements.
KPMG Malta
This is the second in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements...
KPMG Malta
The new accounting standard dealing with leases has now been with us for nearly a year.
Finance Malta
A total of 162 Certified Public Accountant (CPA) warrants and Practising Certificates in Auditing (PCA) were handed out during an award-giving ceremony for new Certified Public Accountants.
Finance Malta
Accountancy continues to be one of the most popular options for young people who are considering their career options. In Malta the accountancy profession can boast full employment.
Finance Malta
You may feel intimidated by the term ‘liquidation' or ‘dissolution' and what it implicates. It is definitely not an easy procedure and requires in-depth knowledge of the Malta accounting legislation.
Finance Malta
Accountancy continues to be one of the most popular options for young people who are considering their career options. In Malta the accountancy profession can boast full employment.
MFSA – Malta Financial Services Authority
The periodic financial information covered by the TD basically relates to the annual report, the half-yearly report and the interim management statements.
Finance Malta
While encouraging accountancy students to be prepared to face a shifting economic landscape once they join the labour market, Minister for Finance Edward Scicluna pointed out that good prospects await them.
CSB Group
These will be applicable to financial reporting periods beginning on or after 1st January 2016.
GANADO Advocates
A number of changes were recently made to the Companies Act as a result of the transposition of the EU's Accounting Directive.
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