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Malaysian Private Entity Reporting Standards

Malaysian Private Entity Reporting Standards

  • Author:
  • Publisher: CCH Malaysia
  • ISBN: 9789814228367
  • Published In: September 2009
  • 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 the Private Entity Reporting Standards (PERS), it aims to explain important accounting principles to ensure proper implementation and compliance to the standards.

    Features:

    - Comprehensive interpretation and reliable guidance on the application of PERS
    - Highlights on areas where formal guidance is ambiguous and difficult to understand
    - Model financial statements outlining the recognition and disclosures requirements, including commentaries on the principles that drive these requirements

  • Contents Includes:
     

    - Key Chapters: Financial Reporting Environment, PERS, Statement of Principles
    - FRS 3 Business Combinations (with illustration)
    - FRS 132 Financial Instruments: Disclosure and Presentation (with illustration)
    - Relevant reference to the prevailing standards of the requirements in MASB

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