Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Malta

Monique Micallef

Accounting in Europe, 2017, vol. 14, issue 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.

Date: 2017
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DOI: 10.1080/17449480.2017.1301670

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