Search Results - "Accounting Standards Board"

Kajian ke atas ciri-ciri optimum dalam penyata kewangan berdasarkan Malaysian accounting standards board (MASB) 1 by Ali Khan, Mohd. Noor Azli, Abdul Rahim, Kamaruzzaman

“…This study showed that all the research samples comply with Malaysian Accounting Standards Board (MASB) 1. Furthermore, this study revealed that the rate of English language usage in the annual report is very high (exceed 90%). …”
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Kajian ke atas Ciri-ciri Optimum Dalam Penyata Kewangan di Malaysia Berdasarkan Malaysian Accounting Standards Board (MASB) by Ali Khan, Mohd. Noor Azli, A. Rahim , Kamaruzzaman, Murugiah, Jayaprakasham

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Mediating effect of institutions and moderating effect of culture on the relationship between IFRS adoption strategies and accounting quality by Alhammad, Abdullah Hammad

Subjects: “…International Accounting Standards Board…”
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Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia by MOHD FARUK, FADZILLAH

“…From the existing various accounting standards, there is no specific accounting standard being issued by the Malaysian Accounting Standards Board (MASB), International Accounting Standards Board (IASB), Financial Accounting Standards Board (FASB) and Australian Accounting Standards Board (AASB) for VCCs. …”
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Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies by Alappatt, Thomas Mathew

“…It is found that both the events have not affected the accounting quality because of the quality of Australian Accounting Standards Board standards used before adoption of IFRS and a good regulatory system in Australia.…”
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The financial milieu of the IASB and AASB by Brown, Alistair

“…This paper considers the implications of the convergence of the accounting standards of the International Accounting Standards Board with those of the Australian Accounting Standard Board. …”
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Bridging the divides of online reporting by Brown, Alistair

“…This paper looks at the possibilities of improving online reporting by closing the ‘digital divide’ through a ‘digitalised revolution’ and by narrowing the ‘accounting divide’ through the sharing of power and the expansion of membership in the International Accounting Standards Board (IASB). Paradoxically, whilst the IASB may have contributed to the ‘accounting divide’ it may very well possess the potential to close it and thus improve online reporting. …”
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Voluntary disclosure in Malaysian corporate annual reports by Mohd Ghazali, Nazli Anum

“…The legal and regulatory framework for financial reporting in Malaysia is governed by the Companies Act 1965, accounting standards approved by the Malaysian Accounting Standards Board and the Bursa Malaysia Listing Requirements. …”
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Reduced disclosure regime: A look at the impact on Australian public sector by Pilcher, Robyn, Gilchrist, David

“…In the UK there is the Financial Reporting Standards for Smaller Entities (FRSSE) with discussions occurring around the International Financial Reporting Standards (IFRS) for Small Medium Enterprises (SMEs); in NZ there is the Exempt Company Scheme and the Framework for Differential Reporting; and in Australia there have been various attempts at reducing the complexity of IFRS, including the Australian Accounting Standards Board (AASB) Exposure Draft 192 Revised Differential Reporting Frameworks and now the Reduced Disclosure Regime (RDR). …”
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The impact of Malaysian financial reporting standards on Audit Report Lag by Krouchi, Charafeddine, Abdul Hamid, Fatima, Zainal Abidin , Nor Hafizah

“…On 1 August 2008 both The Financial Reporting Foundation (FRF) and the Malaysian Accounting Standards Board (MASB) decided to push the Malaysian listed companies to the full convergence to Malaysian Financial Reporting Standards (MFRSs) starting from the 1st January 2012. …”
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The Perspective of Singapore Analysis into The Usefulness of Information As Provided in Annual Reports by Chen, Ee Hsin

“…The Financial Accounting Standards Board statement of financial accounting concepts number one and two have been used to define the determinants of usefulness assessed by means of adequacy, relevance and reliability evaluations made by financial analysts concerning disclosure. …”
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An analysis of the qualitative characteristics of management commentary reporting by New Zealand companies by Chatterjee, Bikram, Tooley, S., Fatseas, V., Brown, Alistair

“…The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Barlett & Chandler 1997; International Accounting Standards Board (IASB) 2006; Tiexiera 2004). This narrative section including chairpersons' / presidents' statement contains twice the quantity of information than the financial statements section (Smith & Tamer 2000). …”
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The asset-and-liability view and the income concepts in Japan / Hiromasa Okada by Okada, Hiromasa

“…In the clarification of the fundamental structure, this paper examines income concepts defined in the memorandum of the ASBJ (Accounting Standards Board of Japan) where comprehensive income and net income are defined. …”
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Between international financial reporting standards (IFRSS) and financial accounting standards (FASS): the debate continues by Mohd Hussan, Subithabhanu, Sulaiman, Maliah

“…Finally, it calls for collaboration between the International Accounting Standards Board (IASB) and the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI).…”
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Differential Reporting: What Does it Really Mean for the Public Sector? by Pilcher, Robyn, Gilchrist, D.

“…Differential reporting became topical when the International Accounting Standards Board (IASB) introduced International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) in July 2009. …”
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Konsep dan bukti empirikal pendedahan perubahan perakaunan by Ali Khan, Mohd. Noor Azli

“…Berpandukan kepada Malaysian Accounting Standards Board (MASB) 3, tiada definisi yang khusus berkaitan dengan perubahan perakaunan. …”
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Has IFRSs improves predictions of future cash flows? evidence from Malaysia by Abdullah Atqa, Asna, Lee, Kok Hwa, Mohd Saleh, Norman

“…The International Financial Reporting Standard (IFRS)’s conceptual framework and the Financial Accounting Standards Board (FASB)’s conceptual framework state that future cash flows prediction is one of the key objectives of financial reporting. …”
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International accounting standards: What is convergence and whether there is any likelihood of convergence between the EU and the US? by Khankishiyev, Vusal

“…Since the promulgation of the International Financial Reporting Standards (IFRS) by the International Accounting Standards Board (IASB), the IFRS has been adopted as the definitive accounting standard by a number of jurisdictions, most notably within the EU. …”
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A comparative study of Vietnamese and international accounting standards by Pham, Hoai Huong

“…From a more global perspective, if the International Accounting Standards Board is to truly achieve its global convergence aim they should review their rule-making approach for emerging markets like Vietnam.…”
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The formulation of financial, governance and social index of Malaysian Islamic Banks: An integrative approach by Marsidi, A., Annuar, H.A, Abdul Rahman, A.R

“…The index of IFSR is carefully developed based on the relevant and applicable standards, guidelines and literature from an Islamic perspective such as the Malaysian Accounting Standards Board (MASB), Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI), Islamic Financial Services Board (IFSB), Bank Negara Malaysia (BNM) and Islamic social reporting literature. …”
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