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Archives: Michelle Spiteri Bailey

Traditionally the role of the CFO largely consisted of looking after the financial wellbeing of a company, and implementing and...

This is the fourth and last in a series of articles outlining the main differences between General Accounting Principles for...

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This is the third in a series of articles outlining the main differences between General Accounting Principles for Smaller Entities...

This is the second in a series of articles outlining the main differences between General Accounting Principles for Smaller Entities...

The EU Single Accounting Directive 2013/34/EU (the Directive), replacing the Fourth and Seventh Directives, brought about a new set of...

In June 2016 the International Federation of Accountants (IFAC) issued its IFAC Global SMP Survey 2015 conducted in countries with...

Introduction

It is universally agreed that the audit profession has reached pinnacle heights in enforcing professional standards, Code of Ethics, Regulatory...

PART 1 – THE european commission’s fight against terrorism

The recent terrorist attacks in Europe have prompted the European Commission to...

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In December 2015, the Master in Accountancy students at the University of Malta, together with Mr Jonathan Dingli organised their...

A professional

A profession has three important attributes: “the provision of an important service, the possession of special knowledge requiring higher...

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