The Malaysian Accounting Standard Board develops and publishes the Malaysian Private Entities Reporting Standards: Financial Accounting and Reporting Assignment, SU, Malaysia

University Sunway University (SU)
Subject Financial Accounting and Reporting

The Malaysian Accounting Standard Board develops and publishes the Malaysian Private Entities Reporting Standards which is a self-contained Standard that is applicable and intended for use by small and medium-sized entities effective on or after 1 January 2016. It is in line with one of MASB’s objectives which is to develop high-quality accounting standards for financial reporting that benefit users, preparers, auditors, and the public. Required:

  • Explain the amortized cost of a financial asset or financial liability in accordance with Section 11 of MPERS.
  • An entity shall derecognize a financial asset when the entity transfers to another party substantially all of the risks and rewards of ownership of the financial asset. Explain the disclosure requirement if an entity has transferred financial assets to another party in a transaction that does not qualify for derecognition related to MPERS.

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