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https://www.um.edu.mt/library/oar/handle/123456789/125330| Title: | GAPSME disclosure requirements |
| Authors: | Micallef, Monique Gauci, Bernice |
| Keywords: | Small business -- Malta Financial statements -- Malta Accounting -- Standards -- Malta Disclosure in accounting |
| Issue Date: | 2022 |
| Publisher: | The Malta Institute of Accountants |
| Citation: | Micallef, M., & Gauci, B. (2023). GAPSME disclosure requirements. The Accountant, 22(4), 32-34. |
| Abstract: | Small and Medium Enterprises (SMEs) are important contributors to a country’s economic growth and development and therefore, an environment that is conducive to such entities to do business should be encouraged. This also applies to the suitability of their financial reporting regulatory framework, as financial reporting for SMEs should not be a burden on their resources. This article presents the empirical results of a study based on the extent of disclosure in a sample of small entities’ financial statements that are prepared in line with the General Accounting Principles for Small and Medium-Sized Entities (GAPSME) in the first year that this became effective in 2016. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/125330 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| GAPSME_disclosure_requirements_2023.pdf | 3.54 MB | Adobe PDF | View/Open |
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