Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil

Mohd Jamil, Muslimah (2021) Enhancing qualitative characteristics of useful financial information: slant from Malaysian Companies Act 2016 / Muslimah Mohd Jamil. In: Accounting Bulletin. Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Kedah, pp. 33-35. ISBN 2637-0646 (Submitted)

Abstract

In Malaysia, registered companies, either public or private, need to follow the Companies Act 2016 (the Act), published by the government of Malaysia. In order to prepare the financial statement, the company is required to follow the Malaysian Financial Reporting Standard (MFRS), published by the Malaysian Accounting Standard Board (MASB). A different organisation is publishing these two standards, and it has been seen as a separate standard and does not link to one another. Thus, this article aims to explain four enhancing qualitative characteristics of useful financial
information from the point of view of the Act.

Metadata

Item Type: Book Section
Creators:
Creators
Email / ID Num.
Mohd Jamil, Muslimah
muslimahmj@uitm.edu.my
Subjects: H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance > Communication of information
Divisions: Universiti Teknologi MARA, Kedah > Sg Petani Campus
Volume: 3
Number: 10
Page Range: pp. 33-35
Keywords: Qualitative characteristics, financial information, comparability, verifiability, timeliness, understandability
Date: 2021
URI: https://ir.uitm.edu.my/id/eprint/56066
Edit Item
Edit Item

Download

[thumbnail of 56066.pdf] Text
56066.pdf

Download (10MB)

ID Number

56066

Indexing

Statistic

Statistic details