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Technical

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

Amendments to the Accountancy Profession Act (Cap. 281) and other laws

Amendments to the Accountancy Profession Act (Cap. 281) and the...

MIA Technical News

The transposition of the Statutory Audit Directive (SAD) and the Audit Regulation

The Statutory Audit Directive (SAD) (2006/43/EC) addresses...

IASB Issues IFRS 16 ‘leases’

On 13 January 2016, the International Accounting Standards Board (IASB) issued a new Leases Standard, IFRS...

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This article is based on a recent FEE publication “Overview of the ISA adoption in the EU” (FEE, April 2015)....

IASB Sets Out Practical Effects of Bringing Leases onto the Balance Sheet

The International Accounting Standards Board (IASB) is in the...

IASB publishes Exposure Draft proposing amendments to IFRS 2 Share-based Payment

The International Accounting Standards Board (IASB) recently published an Exposure...

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Sarah Casolani joined Mazars Malta in August 2013 as Indirect Taxation Services Manager. Prior to this she worked with a...

Introduction

On 28 May 2014, the International Accounting Standards Board (IASB) published International Financial Reporting Standard (IFRS) 15 Revenue from Contracts...

IASB concludes the Annual Improvements to IFRSs 2012-2014 Cycle

The International Accounting Standards Board (IASB) recently issued Annual Improvements to IFRSs...

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