How do Accounting Standards interact with the work of an Auditor?
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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
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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 […]