Shades of Governmental Financial Reporting with a National Accounting twist Josette Caruana Hot

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Uploaded by Josette Caruana     Uploaded date: March 24, 2017    
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Publication date
July 02, 2016
Paper language
Abstract
Malta is an example of an EU member state that is implementing governmental accounting reform in anticipation of the EU requirements. The proposed outcome from the new accounting system is examined and compared with the government reporting of another EU member state that has an established accrual accounting system, namely, the UK. The influence of national accounting rules on UK’s financial reporting and budgeting is now pervasive, especially for consolidation. The proposed accounting system in Malta emphasises the reconciliation of the cash deficit with the accrual deficit, however, more influence of national accounting rules is expected as the system develops.
Preferred Citation
Caruana, J (2016). Shades of Governmental Financial Reporting with a National Accounting twist, Accounting Forum, 40: 153–165
Keywords
Budgeting; Consolidated financial statements; Financial reporting standards; National accounting; Parliamentary accountability
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Category
Comparative Research
Type of Paper
Published paper

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From the journal
Accounting Forum

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