MASB, Secretariat (2020) What next for Standard-setters in 2020? Piawaian Pelaporan Kewangan Malaysia.
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Abstract
Speaking at the annual conference on regulatory developments organised by the American Institute of Certified Public Accountants, Sue Lloyd, Vice-Chair of the International Accounting Standards Board (IASB), talks about the year 2020 is an important time for setting the future direction for an evolving financial reporting landscape. These changes could have an important effect on the works of the accounting profession. As we embarked into the year 2020, IASB has published a number of proposals that reflect how the IASB think financial reporting under IRS Standards should evolve to respond to this changing environment. Unfortunately, during this period, the world has been inundated with Covid-19 outbreak causing an unprecedented global crisis. This pandemic has impacted the IASB initial work plan, in particular the consultation periods on certain proposals have been extended considering now that the stakeholders' priorities have changed. IASB has also added into its work plan proposed amendments to some of the standards to provide support to stakeholders at this difficult time.
| Item Type: | Article |
|---|---|
| Depositing User: | Esam @ Hisham Muhammad |
| Date Deposited: | 02 Jan 2024 06:04 |
| Last Modified: | 02 Jan 2024 06:04 |
| URI: | http://odlsystem2.utm.my/id/eprint/4412 |
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