Transcription of Malaysian Private Entities Reporting Standard (MPERS)
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I LEMBAGA PIAWAIAN PERAKAUNAN MALAYSIA Malaysian ACCOUNTING standards BOARD Malaysian Private Entities Reporting Standard ( mpers ) Malaysian Accounting standards Board (February 2014) ii This publication contains materials in which the IFRS Foundation holds copyright. Copyright in the International financial Reporting standards (including International Accounting standards and SIC and IFRIC Interpretations), International Accounting standards Board (IASB) Exposure Drafts, and other IASB publications belong to the IFRS Foundation. All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior permission in writing to the MASB or as may be expressly permitted by law or under terms agreed with the appropriate reprographics rights organisation.
v Style of the document The text of the MPERS preserves the format and structure of Sections 2-35 of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) issued by the International Accounting Standards Board (IASB) in July 2009. Additions or deletions to the original text of Sections 2-35 of the IFRS for SMEs
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