Investigating the early implementation of MFRS 136 disclosure among top 50 firms in Malaysia
The highly prescriptive and technical provisions of MFRS 136 – Impairment of Assets represent a very considerable variationfrom past practices. This in turn raises questions about the span to which Malaysian businesses and their auditors have fared during the method of transition to a convoluted n...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2017
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| Online Access: | http://journalarticle.ukm.my/13295/ http://journalarticle.ukm.my/13295/ http://journalarticle.ukm.my/13295/1/23491-80922-1-PB.pdf |