A perpetual debt instrument has no requirement to repay the principle – so why is it sometimes classified as a liability?

Considering the current demand for resources, the governments cannot continue to increase healthcare funding. Instead, healthcare organisations will be required to look at new ways of allocating and utilising resources.

Stakeholders patiently waiting for guidance regarding the Foreign Account Tax Compliance Act need not wait any longer.

The Malta Budget 2019 was presented to the House of Representatives by Finance Minister, Edward Scicluna, on Monday, 22 October.

On 2 September 2013, the EBA issued a consultation paper related to the calculation of the Counter Cyclical Buffer for banks operating in more than one jurisdiction.

2013 will be the year when we start to see how the world economy will look for the rest of the century.

The Malta Budget 2021 was presented by the Minister for Finance, Dr Edward Scicluna on Monday, 19th October.

Advanced economies projected to be smaller than emerging economies in 2013 for first time since reliable records began.

Almost three years after the exposure draft, the IASB published the third phase of the IFRS 9 project on hedge accounting.

An insight on the reporting requirements as at 31 December 2012.

The final regulations relating to the provisions of the Foreign Account Tax Compliance Act were issued along with a press release on January 17, 2013.

The FASB and IASB have issued their long-awaited standard on revenue recognition, IFRS 15 Revenue from Contracts with Customers.

There is a remarkable consensus in the IFRS world that we have a problem with disclosure but there is no consensus on what the problem is.

The Cyprus bailout and Italian political stalemate are reminders of how fragile and fast-changing events can be in the Eurozone

The long anticipated FSA split into the PRA and FCA is likely to take place in April 2013.

This publication relates to reporting requirements as at 30 September 2012.

Regulators and standard-setters are thinking hard about alternative performance measures.

The European Commission has recently published for consultation the first draft of a revised General Block Exemption Regulation on State aid matters.

Guidelines for the VAT treatment of short-term yacht chartering.

The First Hall Civil Court presided by Mr Justice Ian Spiteri Bailey on June 27, 2022, in the case "Dr Jacqueline Mallia on behalf of Infront Sports & Media AG vs Epic Communications Limited, Melita Limited, ...