Cover Image

The different presentation of the internal and external financial statements / Assoc Prof Noryati Md Noor

A business, may it be a sole trader, partnership, or corporation, needs to monitor its financial performance and financial condition. Most commonly, this is achieved through the preparation of the financial statements or referred in the Malaysian Financial Reporting Standards (MFRS) as general-purpo...

Full description

Saved in:
Bibliographic Details
Main Author: Md Noor, Noryati
Format: Article
Language:English
Published: Universiti Teknologi MARA, Negeri Sembilan 2024
Subjects:
L Education (General)
Online Access:https://ir.uitm.edu.my/id/eprint/105738/1/105738.pdf
https://ir.uitm.edu.my/id/eprint/105738/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.105738
record_format eprints
spelling my.uitm.ir.1057382024-11-11T09:27:05Z https://ir.uitm.edu.my/id/eprint/105738/ The different presentation of the internal and external financial statements / Assoc Prof Noryati Md Noor Md Noor, Noryati L Education (General) A business, may it be a sole trader, partnership, or corporation, needs to monitor its financial performance and financial condition. Most commonly, this is achieved through the preparation of the financial statements or referred in the Malaysian Financial Reporting Standards (MFRS) as general-purpose financial statements. The MFRS is a financial reporting framework issued by the MASB for non-private entities in Malaysia. The MASB glossary defines the general-purpose financial statements as “financial statements that are intended to meet the needs of users who are not in a position to require an entity to prepare reports tailored to their particular information needs.” According to the Conceptual Framework of Financial reporting (2018), these users may be the internal users such as the owner(s)/existing investors, managers and employees; and the external users such as potential investors, lenders and other creditors, regulators, and members of the public. Universiti Teknologi MARA, Negeri Sembilan 2024 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/105738/1/105738.pdf The different presentation of the internal and external financial statements / Assoc Prof Noryati Md Noor. (2024) Buletin FPN S3 <https://ir.uitm.edu.my/view/publication/Buletin_FPN_S3/>, 7. ISSN 2805-4539
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic L Education (General)
spellingShingle L Education (General)
Md Noor, Noryati
The different presentation of the internal and external financial statements / Assoc Prof Noryati Md Noor
description A business, may it be a sole trader, partnership, or corporation, needs to monitor its financial performance and financial condition. Most commonly, this is achieved through the preparation of the financial statements or referred in the Malaysian Financial Reporting Standards (MFRS) as general-purpose financial statements. The MFRS is a financial reporting framework issued by the MASB for non-private entities in Malaysia. The MASB glossary defines the general-purpose financial statements as “financial statements that are intended to meet the needs of users who are not in a position to require an entity to prepare reports tailored to their particular information needs.” According to the Conceptual Framework of Financial reporting (2018), these users may be the internal users such as the owner(s)/existing investors, managers and employees; and the external users such as potential investors, lenders and other creditors, regulators, and members of the public.
format Article
author Md Noor, Noryati
author_facet Md Noor, Noryati
author_sort Md Noor, Noryati
title The different presentation of the internal and external financial statements / Assoc Prof Noryati Md Noor
title_short The different presentation of the internal and external financial statements / Assoc Prof Noryati Md Noor
title_full The different presentation of the internal and external financial statements / Assoc Prof Noryati Md Noor
title_fullStr The different presentation of the internal and external financial statements / Assoc Prof Noryati Md Noor
title_full_unstemmed The different presentation of the internal and external financial statements / Assoc Prof Noryati Md Noor
title_sort different presentation of the internal and external financial statements / assoc prof noryati md noor
publisher Universiti Teknologi MARA, Negeri Sembilan
publishDate 2024
url https://ir.uitm.edu.my/id/eprint/105738/1/105738.pdf
https://ir.uitm.edu.my/id/eprint/105738/
_version_ 1817847101381410816
score 13.226497

Similar Items