FREQUENTLY-ASKED QUESTIONS (FAQs) ON MALAYSIAN PRIVATE ENTITIES REPORTING STANDARD
Malaysian Private Entities Reporting Standards (MPERS) was issued by the Malaysian Accounting Standards Board (MASB) on 14 February 2014. MPERS is effective for private entities for financial period beginning on or after 1 January 2016 with the early application being permitted.
Below are some of the implementation questions that the staff of the Malaysian Institute of Accountants received in relation to MPERS. The answers to the questions have been prepared by the staff of the Institute and are not necessarily the views of the Institute.
Auditors and preparers are expected to use professional judgment in determining if the questions and answers are both appropriate and relevant to their circumstances.
Please find the FAQs in the document below:
Malaysian Private Entities Reporting Standards (MPERS) was issued by the Malaysian Accounting Standards Board (MASB) on 14 February 2014. MPERS is effective for private entities for financial period beginning on or after 1 January 2016 with the early application being permitted.
Below are some of the implementation questions that the staff of the Malaysian Institute of Accountants received in relation to MPERS. The answers to the questions have been prepared by the staff of the Institute and are not necessarily the views of the Institute.
Auditors and preparers are expected to use professional judgment in determining if the questions and answers are both appropriate and relevant to their circumstances.
Please find the FAQs in the document below:
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