Financial Reporting Standard 108 : Accounting policies, changes in accounting estimates and errors

Financial Reporting Standard 108 : Accounting policies, changes in accounting estimates and errors

Bibliographic Details
Corporate Author: Lembaga Piawaian Perakaunan Malaysia
Format: Book
Language:English
Published: Kuala Lumpur : Malaysian Accounting Standards Board , c2005
Series:Financial reporting standard 108
Subjects:
Accounting > Standards > Malaysia
Financial statements > Standards > Malaysia
Table of Contents:
  • 1. Introduction
  • 2. Objective
  • 3. Scope
  • 4. Definitions
  • 5. Accounting policies
  • 6. Changes in accounting estimates
  • 7. Errors
  • 8. Impracticability in respect of retrospective application and retrospective restatement
  • 9. Effective date
  • 10. Withdrawal of other pronouncements

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