Malaysian private entities reporting standard (MPERS)
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| Format: | Book |
| Language: | English |
| Published: |
Kuala Lumpur, Malaysia :
Malaysian Accounting Standards Board
©2025
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| Subjects: |
Table of Contents:
- 1. Private entities
- 2. Concepts and pervasive principles
- 3. Financial statement presentation
- 4. Statement of financial position
- 5. Statement of comprehensive income and income statement
- 6. Statement of changes in equity and statement of income and retained earnings
- 7. Statement of cash flows
- 8. Notes to the financial statements
- 9. Consolidated and separate financial statements
- 10. Accounting policies, estimates and errors
- 11. Financial instruments
- 12. Fair value measurement
- 13. Inventories
- 14. Investments in associates
- 15. Joint arrangements
- 16. Investment property
- 17. Property, plant and equipment
- 18. Intangible assets other than goodwill
- 19. Business combinations and goodwill
- 20. Leases
- 21. Provisions and contingencies
- 22. Liabilities and equity
- 23. Revenue from contracts with customers
- 24. Government grants
- 25. Borrowing costs
- 26. Share-based payment
- 27. Impairment of assests
- 28. Employee benefits
- 29. Income tax
- 30. Foreign currency translation
- 31. Hyperinflation
- 32. Events after the end of the reporting period
- 33. Related party disclosures
- 34. Specialised activities
- 35. Transition to the MPERS