Understanding the trends behind the headlines.

IFRS 18 becomes effective from 1 January 2027, introducing significant changes to the presentation and disclosure of financial statements. Learn how businesses can prepare early through impact assessments, system reviews, training and implementation planning.

Legal Notice 184 of 2026 introduces important changes to Malta’s beneficial ownership reporting framework, including new disclosure requirements, enhanced transparency obligations and the introduction of Form BO4. Companies should review their records and reporting procedures to ensure compliance with the updated regulations.