FAR570: The Malaysian Private Entities Reporting Standards issued by Malaysian Accounting Standards Board are applicable: Financial Accounting and Reporting 4 Assignment, UiTM, Malaysia


Universiti Teknologi MARA (UiTM)

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FAR570: Financial Accounting and Reporting 4

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Question 1

The Malaysian Private Entities Reporting Standards issued by Malaysian Accounting Standards Board are applicable to private entities in Malaysia. However, private entities shall comply with either MPERS or Malaysian Financial Reporting Standards in preparation of their financial statements. The objective of financial statements of private entities is to provide information about the financial position, performance, and cash flows of the entity that is useful for economic decision-making by a broad range of users.


  1. Discuss the measurement of deferred tax in accordance with MPERS.
  2. In accordance with MPERS, explain the measurement of the share-based payment transaction as follows:
  3. Briefly explain five (5) disclosures on defined benefit plans on employee benefits in accordance with MPERS.

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