How far IAS 14 reporting financial information by segment Has been complied with in Malaysia / Ramli Abu Bakar
This study provides empirical evidence on the extent of compliance by public listed companies in Malaysia with the provisions of International Accounting Standard No. 14 " Reporting Financial Information by Segments ". An analysis of the annual reports of the 79 industrial companies f...
| Main Author: | |
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| Format: | Student Project |
| Language: | English |
| Published: |
Faculty of Accountancy
1992
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/515/ |
| _version_ | 1848802340003381248 |
|---|---|
| author | Abu Bakar, Ramli |
| author_facet | Abu Bakar, Ramli |
| author_sort | Abu Bakar, Ramli |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study provides empirical evidence on the
extent of compliance by public listed companies in
Malaysia with the provisions of International Accounting
Standard No. 14 " Reporting Financial Information
by Segments ". An analysis of the annual reports of the
79 industrial companies for each of the years 1989 to
1991 was carried out. Financial Controllers and Group
Accountant of such companies were interviewed in order
to give reasons for non-compliance with IAS 14. Although
the degree of compliance has not been encouraging
( only 53 % complied in 1991 ), there has been an
increase in the extent of compliance over the years.
Steps to improve the extent of compliance were explored
by interviewing the Malaysian Institute of Accountants
( MIA ) and the Kuala Lumpur Stock Exchange ( KLSE ). |
| first_indexed | 2025-11-14T21:21:47Z |
| format | Student Project |
| id | uitm-515 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:21:47Z |
| publishDate | 1992 |
| publisher | Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-5152018-10-16T07:57:39Z https://ir.uitm.edu.my/id/eprint/515/ How far IAS 14 reporting financial information by segment Has been complied with in Malaysia / Ramli Abu Bakar Abu Bakar, Ramli Periodicals. Societies. Serials This study provides empirical evidence on the extent of compliance by public listed companies in Malaysia with the provisions of International Accounting Standard No. 14 " Reporting Financial Information by Segments ". An analysis of the annual reports of the 79 industrial companies for each of the years 1989 to 1991 was carried out. Financial Controllers and Group Accountant of such companies were interviewed in order to give reasons for non-compliance with IAS 14. Although the degree of compliance has not been encouraging ( only 53 % complied in 1991 ), there has been an increase in the extent of compliance over the years. Steps to improve the extent of compliance were explored by interviewing the Malaysian Institute of Accountants ( MIA ) and the Kuala Lumpur Stock Exchange ( KLSE ). Faculty of Accountancy 1992 Student Project NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/515/1/PPb_RAMLI%20ABU%20BAKAR%20AC%2092_5%20P01.pdf Abu Bakar, Ramli (1992) How far IAS 14 reporting financial information by segment Has been complied with in Malaysia / Ramli Abu Bakar. (1992) [Student Project] <http://terminalib.uitm.edu.my/515.pdf> (Unpublished) |
| spellingShingle | Periodicals. Societies. Serials Abu Bakar, Ramli How far IAS 14 reporting financial information by segment Has been complied with in Malaysia / Ramli Abu Bakar |
| title | How far IAS 14 reporting financial information by segment
Has been complied with in Malaysia / Ramli Abu Bakar |
| title_full | How far IAS 14 reporting financial information by segment
Has been complied with in Malaysia / Ramli Abu Bakar |
| title_fullStr | How far IAS 14 reporting financial information by segment
Has been complied with in Malaysia / Ramli Abu Bakar |
| title_full_unstemmed | How far IAS 14 reporting financial information by segment
Has been complied with in Malaysia / Ramli Abu Bakar |
| title_short | How far IAS 14 reporting financial information by segment
Has been complied with in Malaysia / Ramli Abu Bakar |
| title_sort | how far ias 14 reporting financial information by segment
has been complied with in malaysia / ramli abu bakar |
| topic | Periodicals. Societies. Serials |
| url | https://ir.uitm.edu.my/id/eprint/515/ |