Shades of governmental financial reporting with a national accounting twist
以马耳他和英国为例，比较了欧盟成员国在实施政府会计改革时，新会计系统与已有权责发生制系统的报告结果。
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.