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Malta switches from full IFRS to EU IFRS

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03 Feb 2009

A recent amendment of legislation in Malta (which is a member of the European Union) published on 16 January 2009 changed the applicable GAAP requirement for the statutory accounts (both individual and consolidated) for all Maltese companies (both listed and unlisted) to IFRSs as adopted by the EU, rather than full IFRSs as was previously the case.

The amendment took effect for accounting periods commencing on or after 1 January 2008. Click to download Legislation as Published in the Maltese Government Gazette (PDF 139k).


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