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A Practical Guide to Malaysian Private Entities Reporting Standard (MPERS)

A Practical Guide to Malaysian Private Entities Reporting Standard (MPERS)

Author: Ng Eng Juan; Danny Tan
Publisher: CCH Malaysia
ISBN: 9789670853079
Published In: January 2016
Format: Paperback
Jurisdiction: Malaysia ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

A Practical Guide to Malaysian Private Entities Reporting Standard (MPERS) explains and illustrates the Malaysian Private Entities Reporting Standard (MPERS) issued by the Malaysian Accounting Standards Board (MASB) on 14 February 2014 as an alternative accounting standard for small and medium entities (SMEs). This book covers the latest amendments to the MPERS up to 28 October 2015, to incorporate the “2015 Amendments to the IFRS for SMEs” issued by International Accounting Standards Board.

This book serves as a comprehensive guide to the MPERS. Written based on many years of teaching, research and practical experience; it is an invaluable source of reference for accounting practitioners, SME owners and students in Malaysia. Each section of the MPERS is explained in separate chapters, using an easy-to-read style and is supported with comprehensive illustrations and examples. The illustrations and examples are particularly useful for comprehension of the more complex accounting issues.

Features:

It explains the principles and issues in each section and relates them to the actual practices in Malaysia.
There is commentary on issues arising from the Sections, based on the authors’ experience.
In each accounting topic, the principles and issues are summarised, explained, and demonstrated with illustrative questions and answers.
Extensive yet easy-to-follow illustrative examples to help in the application of the MPERS. There are step-by-step instructions provided for the more complicated statements.
At the end of each chapter, a comparison is made between the section of MPERS and the corresponding MFRS and PERS, with the differences highlighted.