GAPSME: Financial Reporting Framework

The EU Single Accounting Directive 2013/34/EU has brought about the introduction of the ‘General Accounting Principles for Small and Medium-Sized Entities’ (GAPSME) which has become Malta’s default accounting framework for small and medium-sized entities (SMEs) for financial reporting periods starting on or after 1st January 2017, succeeding and replacing the prior accounting framework, the ‘General Accounting Principles for Smaller Entities’ (GAPSE).

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27 January 2017

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