マレーシアにおける財務報告基準

概要

論文の詳細を見る
Financial Reporting Foundation (FRF) and Malaysian Accounting Standards Board (MASB) are established under the Financial Reporting Act 1997. MASB initially adopted 24 of the extant IASs and MASs issued prior to the creation of MASB by the Councils of MIA and MICPA. As at December 2004, MASB has issued 33 new MASB Standards which have replaced some extant standards initially adopted. Most of MASB Standards are consistent, in all material respects, with IASB Standards. MASB has taken initiatives to formulate Islamic accounting standards. As at December 2001, MASB has issued MASB i-1. MASB i-1 is based on AAOIFI Framework. And MASB has proposed an accounting Standard (MASB ED i-2) on Islamic leasing at November 2004.
名古屋産業大学の論文
2005-03-18