How do Accounting Standards interact with the work of an Auditor?
Accounting standards, such as the International Financial Reporting Standards (IFRS), Malaysian Financial Reporting Standards (MFRS) and Malaysian Private Entities Reporting Standard (MPERS), are among the most important components of a set of financial statements. 会计准则，如国际财务报告准则（IFRS）、马来西亚财务报告准则（MFRS）和马来西亚私营实体报告准则（MPERS），是一套财务报表的最重要组成部分。 As a result of its role in prescribing how the accounting treatment of material items should be handled within the […]
Annual Improvements to MFRS Standards 2018–2020
Annual Improvements provide a mechanism for dealing efficiently with a collection of minor amendments to MFRS Standards. The Annual Improvements to MFRS Standards 2018–2020 covers amendments to: An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2022. Earlier application is permitted. If an entity applies the amendment for […]
