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introduction

The impact of the crisis and economic uncertainty in its aftermath has weakened confidence in public finances....

Societas Unius Personae

There are currently 21 million SMEs in the EU, 5.2 million of which are single-member...

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An extract from the Dissertation submitted in partial fulfilment of the requirements of the Executive Masters in...

BACKGROUND

On 17 March 2006 legislation was enacted (ACT No. II of 2006) to introduce a final withholding...

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Happy 50Th

Earlier this year, more precisely on 28 May, the Malta Institute of Accountants celebrated its 50th...

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It does not matter where accountants carry out their work from. It doesn’t matter what means you...

Fraud Risk Factors

One of the objective of the audit is that of identifying fraud risk factors arising...

Succession planning is currently on everybody’s lips.

As family businesses, already idiosyncratic and complex in their own right,...

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Introduction

With today’s advances in technology, cash utilisation within some Maltese SMEs is declining, in part due to the existence of...

Bad debts are bad news! As much as traders may attempt to avoid bad debt situations, unfortunately...

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