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Malaysian Private Entities Reporting Standards Mpers

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KPMG IN MALAYSIA Wonderful SME Sdn. Bhd. 2016

KPMG IN MALAYSIA Wonderful SME Sdn. Bhd. 2016

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In February 2014, the Malaysian Accounting Standards Board (“MASB”) issued MPERS, which is a new financial reporting framework for private entities. MPERS is effective for financial statements beginning on or after 1 January 2016, replacing the existing Private Entity Reporting Standards (“PERS”).

  Private, Standards, Reporting, Malaysian, Entities, Mpers, Reporting standards, Private entities

Malaysian Private Entities Reporting Standard (MPERS)

Malaysian Private Entities Reporting Standard (MPERS)

www.cas.net.my

MALAYSIAN PRIVATE ENTITIES REPORTING STANDARD (MPERS) Preface to the MPERS 1 Section 1 Private Entities 5 2 Concepts and Pervasive Principles 7 3 Financial Statement Presentation 17 4 Statement of Financial Position 25 5 Statement of Comprehensive Income and Income Statement 29 6 Statement of Changes in Equity and Statement of Income

  Private, Standards, Reporting, Malaysian, Entities, Malaysian private entities reporting standard, Mpers, Private entities

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