Framework for the preparation and presentation of financial statements

Framework for the preparation and presentation of financial statements

Bibliographic Details
Corporate Author: Lembaga Piawaian Perakaunan Malaysia
Format: Book
Language:English
Published: Kuala Lumpur : Malaysian Accounting Standards Board , c2007
Series:Financial reporting standard
Subjects:
Accounting > Standards > Malaysia
Financial statements > Standards > Malaysia
Table of Contents:
  • 1. Introduction
  • 2. The objective of financial statements
  • 3. Underlying assumptions
  • 4. Quality characteristics of financial statements
  • 5. The elements of financial statements
  • 6. Recognition of the elements of financial statements
  • 7. Measurement of the elements of financial statements
  • 8. Concepts of capital maintenance
  • 9. Amendment to MASB aprroved accounting standards

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