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Showing 1 to 2 of 2 for “"Financial statements -- Malta"”.
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Shareholders' perspective on management commentary of Simonds Farsons Cisk plc. : a case study
Through narrative reporting, the users of financial statements, especially the capital providers, are provided with enhanced explanation of the important issues that the entity faced throughout the year under review. Apart from the historical information, shareholders must also be presented with …
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Distributable profits : bridging the gap between the Companies Act and the financial reporting framework
… between the Maltese Companies Act (MCA) and the financial reporting framework in determining distributable profits (DP). Since dividend restrictions feature as one of the main pillars of the capital maintenance (CM) doctrine established by Directive 77/91/EEC, the study also aims to assess the …