Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5107488 | Accounting Forum | 2016 | 13 Pages |
Abstract
The influence of national accounting rules on UK's financial reporting and budgeting is now pervasive, especially for consolidation. The proposed accounting system in Malta emphasises the reconciliation of the cash deficit with the accrual deficit, however, more influence of national accounting rules is expected as the system develops.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Josette Caruana,