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DC Field | Value | Language |
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dc.date.accessioned | 2021-10-28T07:49:33Z | - |
dc.date.available | 2021-10-28T07:49:33Z | - |
dc.date.issued | 2006 | - |
dc.identifier.citation | Mallia, J. (2006). Government financial reporting : the transition due to Malta's accession to the European Union and the introduction of accrual accounting (Bachelor’s dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/82992 | - |
dc.description | B.ACCTY.(HONS) | en_GB |
dc.description.abstract | Government financial reporting is an important financial tool which assesses Government's financial performance for a given period by analysing how well or how poorly the government performed with money entrusted to it. The aim of this study is twofold: it firstly delves into Government financial reporting in Malta, giving a thorough explanation of the current composition and financial practices. Following such analysis, this study explores internal and external factors affecting Government financial reporting, such as accrual accounting and European regulations and obligations. Such factors have had an evolutionary impact on local Government financial reporting which has affected Government's financial statements' structure. Whilst acknowledging the relevance of such transition, Government financial reporting should not be seen as an end in itself but a means towards an end, i.e. healthier Government finances. In this regard, various recommendations were identified followed by further areas of studies to compliment this and other similar studies in the remit of Government financial reporting. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Financial statements -- Malta | en_GB |
dc.subject | European Union -- Membership | en_GB |
dc.subject | Accrual basis accounting -- Malta | en_GB |
dc.subject | Finance, Public -- Accounting | en_GB |
dc.title | Government financial reporting : the transition due to Malta's accession to the European Union and the introduction of accrual accounting | en_GB |
dc.type | bachelorThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Mallia, Joette (2006) | - |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Mallia_Joette_2006.pdf Restricted Access | 4.85 MB | Adobe PDF | View/Open Request a copy |
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