Malaysian Private Entities Reporting Standard (MPERS Framework)

By LT Tan

This book focuses on accounting principles and serves to guide readers on the preparation and presentation of financial statements that are in compliance with the accounting pronouncements. Taking an issue-based approach, this publication explains the principles and issues in each section of the MPERS and relates them to actual practices in Malaysia. Where applicable, comparisons are also made with the statutory requirements, such as those of the Companies Act. In each accounting area, the principles and issues are summarised, explained, and demonstrated with illustrative questions and answers. Also included are sample disclosures of the new MPERS that may serve as guidelines for company practices. This book can also be used as a reference for local accounting and reporting practices because the examples provided include some of the latest issues and trends in private entity reporting. This 2nd Edition incorporates the new MPERS Framework, the 2015 Amendments to the MPERS and the Companies Act 2016.

By LT Tan

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