Transcription of FREQUENTLY-ASKED QUESTIONS (FAQs) ON MALAYSIAN …
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FREQUENTLY-ASKED QUESTIONS (FAQs) ON MALAYSIAN private entities . reporting STANDARD. MALAYSIAN private entities reporting standards ( mpers ) was issued by the MALAYSIAN Accounting standards Board (MASB) on 14 February 2014. mpers is effective for private entities for financial period beginning on or after 1 January 2016 with early application being permitted. Below are some of the implementation QUESTIONS that the staff of the Institute received in relation to mpers . The answers to the QUESTIONS have been prepared by the staff of the Institute and are not necessarily the views of the Institute.
private entities shall comply with either: Malaysian Private Entities Reporting Standard (MPERS) in their entirety; or Malaysian Financial Reporting Standards (MFRS) in their entirety. Private entities that have applied FRSs shall apply either MFRS or the MPERS for annual periods beginning on or after 1 January 2018.
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