The Malaysian Accounting Standards Board (MASB) does not modify MPERS automatically whenever the full IFRS or MFRS requirements change. Changes are considered only when specific criteria are met.

Question 1: Will the Change Make Financial Statements More Useful?

MASB may consider a change if it improves the usefulness of financial information.

For example, if a new requirement helps banks assess a company’s credit risk more effectively, MASB may consider adopting or adapting it for MPERS.

Question 2: Will It Improve International Comparability?

MASB may also consider whether the change would improve comparability with companies in other countries.

Malaysia would generally avoid accounting requirements that make Malaysian companies’ financial statements significantly different from those prepared elsewhere without a clear reason.

Question 3: Will It Reduce Complexity?

If a requirement under full IFRS is excessively complex or difficult for small and medium-sized entities to apply, MASB may consider simplifying it.

The objective is to ensure that MPERS remains appropriate and practical for eligible private entities.

Question 4: Is the IASB Already Planning Major Changes?

MASB may also consider the International Accounting Standards Board’s (IASB) plans.

If the IASB is already preparing to revise a particular standard, MASB may wait for the international development instead of introducing a separate local amendment that could soon become outdated.

How MPERS Is Updated

MPERS is:

• Updated periodically rather than continuously;

• Developed with reference to the IFRS for SMEs review process;

• Not automatically updated whenever MFRS requirements are amended; and

• Designed specifically for eligible private entities.

Where MPERS does not provide specific guidance, an entity may refer to the relevant MFRS requirements only when doing so is consistent with MPERS principles and does not create a conflict with the standard.

MPERS is not simply a smaller version of MFRS. It is a separate framework that is updated through a specific review process and designed to balance usefulness, comparability and simplicity for private entities.

MASB 什么时候会修改 MPERS？

**马来西亚会计准则委员会（MASB）**不会在完整 IFRS 或 MFRS 的要求发生变化时，自动修改 MPERS。只有在符合特定条件的情况下，MASB 才会考虑作出修改。

问题一：这项修改会提高财务报表的实用性吗？

如果有关修改能够提高财务资料的实用性，MASB 可能会考虑采纳或调整相关要求。

例如，如果一项新规定能够帮助银行更有效地评估企业的信用风险，MASB 可能会考虑是否将其纳入 MPERS，或以适合中小型企业的方式进行调整。

问题二：这项修改能否提高国际可比性？

MASB 也会考虑有关修改是否能够提高马来西亚企业与其他国家企业之间财务报表的可比性。

在没有明确理由的情况下，马来西亚一般不会采用会使本地企业财务报表与其他国家企业出现重大差异的会计要求。

问题三：这项修改能否降低复杂性？

如果完整 IFRS 中的某项要求对中小型企业来说过于复杂或难以执行，MASB 可能会考虑进行简化。

这样可以确保 MPERS 继续适合符合资格的私人实体，并且在实务上具有可操作性。

问题四：IASB 是否已经计划进行重大修改？

MASB 也会考虑国际会计准则理事会（IASB）的相关计划。

如果 IASB 已经准备在未来修订某项准则，MASB 可能会选择等待国际层面的发展，而不是先制定一项可能很快过时的本地修订。

MPERS 如何更新？

MPERS：

• 是定期更新，而不是持续不断地更新；

• 遵循 IFRS for SMEs 的审议流程；

• 不会因为 MFRS 的要求发生修订，就自动同步更新；以及

• 是专门为符合资格的私人实体设计的会计框架。

如果 MPERS 没有提供具体指引，企业可以参考相关 MFRS 要求，但前提是这种参考方式符合 MPERS 的原则，并且不会与 MPERS 产生冲突。

MPERS 并不是简单缩小版的 MFRS，而是一套独立的会计框架。它通过特定的审议流程进行更新，在财务信息的实用性、国际可比性及中小型企业所需的简明性之间取得平衡。