Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil
In Malaysia, registered companies, either public or private, need to follow the Companies Act 2016 (the Act), published by the government of Malaysia. In order to prepare the financial statement, the company is required to follow the Malaysian Financial Reporting Standard (MFRS), published by the Ma...
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2021
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my.uitm.ir.560662023-03-09T04:44:26Z https://ir.uitm.edu.my/id/eprint/56066/ Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil Mohd Jamil, Muslimah Financial management. Business finance. Corporation finance Communication of information In Malaysia, registered companies, either public or private, need to follow the Companies Act 2016 (the Act), published by the government of Malaysia. In order to prepare the financial statement, the company is required to follow the Malaysian Financial Reporting Standard (MFRS), published by the Malaysian Accounting Standard Board (MASB). A different organisation is publishing these two standards, and it has been seen as a separate standard and does not link to one another. Thus, this article aims to explain four enhancing qualitative characteristics of useful financial information from the point of view of the Act. Faculty of Accountancy 2021 Book Section PeerReviewed text en https://ir.uitm.edu.my/id/eprint/56066/1/56066.pdf Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil. (2021) In: Accounting Bulletin. Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Kedah, pp. 33-35. ISBN 2637-0646 (Submitted) |
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Financial management. Business finance. Corporation finance Communication of information Mohd Jamil, Muslimah Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil |
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In Malaysia, registered companies, either public or private, need to follow the Companies Act 2016 (the Act), published by the government of Malaysia. In order to prepare the financial statement, the company is required to follow the Malaysian Financial Reporting Standard (MFRS), published by the Malaysian Accounting Standard Board (MASB). A different organisation is publishing these two standards, and it has been seen as a separate standard and does not link to one another. Thus, this article aims to explain four enhancing qualitative characteristics of useful financial
information from the point of view of the Act. |
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Mohd Jamil, Muslimah |
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Mohd Jamil, Muslimah |
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Mohd Jamil, Muslimah |
title |
Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil |
title_short |
Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil |
title_full |
Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil |
title_fullStr |
Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil |
title_full_unstemmed |
Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil |
title_sort |
enhancing qualitative characteristics of useful financial information: slant from malaysian companies act 2016 / muslimah mohd jamil |
publisher |
Faculty of Accountancy |
publishDate |
2021 |
url |
https://ir.uitm.edu.my/id/eprint/56066/1/56066.pdf https://ir.uitm.edu.my/id/eprint/56066/ |
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1761622268110176256 |
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13.211869 |