Early adoption of MASB 22 (segment reporting) by Malaysian listed companies

• Main Authors: Wan Hussin, Wan Nordin, Che Adam, Noriah, Lode, Nor Asma, Kamardin, Hasnah
• 格式: Article
• 語言: English
• 出版: Malaysian Accountancy Research and Education Foundation 2003
• 主題: HF5601 Accounting
• 在線閱讀: http://repo.uum.edu.my/1599/1/Wan_Nordin_Wan_Husain%2C.pdf; http://repo.uum.edu.my/1599/; http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000292288

Listed companies in Malaysia have to adhere to a new standard of segment reporting (MASB 22) for their financial statements beginning on or after 1 January 2002. The reporting and disclosure requirements under MASB 22 are similar, in all materials aspects, to the requirements under the revised Inter...