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Malaysia

In: Financial Reporting In The Pacific Asia Region

Author

Listed:
  • Hai Yap Teoh
  • Soon Guan Chuah

Abstract

The following sections are included:IntroductionEconomy in the Modern EraEarly 1960sLate 1960s to 1980s1990sPrivate SectorTypes of Business EnterprisesKuala Lumpur Stock ExchangeAccounting ProfessionEarly Colonial Influences on Accounting Developments1957–66: Malaysian Association of Certified Public Accountants1967–87: Accountants Act 1967 and the Malaysian Institute of AccountantsPost-1987: Reactivation of the MIAThe Organisational Structure, Functions and Membership of the MIAOther DevelopmentsProfessional RequirementsMIA — Educational, Entry and Other RequirementsMACPA — Educational RequirementsAccounting Standards and Professional PronouncementsDomestic Standards and Conformity with International Accounting StandardsCurrent Exposure DraftsAccounting Standards for Which There are No Applicable IASsOther Professional PronouncementsSome Influences on AccountingPublic Sector SourcesPrivate Sector SourcesFinancial Reporting PracticesDifferences in Requirements for Different Business EntitiesFinancial Statements and Presentation FormatSegmental ReportingCountry Specific IssuesIslamic AccountingSummaryReferences

Suggested Citation

  • Hai Yap Teoh & Soon Guan Chuah, 1997. "Malaysia," World Scientific Book Chapters, in: Ronald Ma (ed.), Financial Reporting In The Pacific Asia Region, chapter 12, pages 325-346, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812819611_0012
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