Tan, Liong Tong (2018) A Commentary on the Conceptual Framework for Financial Reporting. Piawaian Pelaporan Kewangan Malaysia.
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Abstract
In April 2018, the MASB issued a revised Conceptual Framework for Financial Reporting. This is equivalent to the revised Conceptual Framework for Financial Reporting issued by the IASB in March 2018. This marks the completion of the project to replace the original Framework for the Preparation and Presentation of Financial Statements (2007) in its entirety. This revised Conceptual Framework (2018) rearranges certain chapters of the original Conceptual Framework (2010) and there are now eight chapters, including a chapter on “Financial Statements and the Reporting Entity” and a chapter on “Presentation and Disclosure”.
| Item Type: | Article |
|---|---|
| Divisions: | Government Publication > Goverment organizations |
| Depositing User: | Esam @ Hisham Muhammad |
| Date Deposited: | 02 Jan 2024 06:05 |
| Last Modified: | 02 Jan 2024 06:05 |
| URI: | http://odlsystem2.utm.my/id/eprint/4417 |
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