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SIGNIFICANCE AND DEVELOPMENT OF ACCOUNTING STANDARD IN MALAYSIA

SIGNIFICANCE AND DEVELOPMENT OF ACCOUNTING STANDARD IN MALAYSIA . MALAYSIA INSTITUTE OF ACCOUNTANTS (MIA). MALAYSIAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (MICPA). MALAYSIA ACCOUNTING STANDARD BOARD (MASB). MALAYSIA INSTITUTE OF ACCOUNTANTS (MIA) - http://www.mia.org.my.

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SIGNIFICANCE AND DEVELOPMENT OF ACCOUNTING STANDARD IN MALAYSIA

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  1. SIGNIFICANCE AND DEVELOPMENT OF ACCOUNTING STANDARD IN MALAYSIA MALAYSIA INSTITUTE OF ACCOUNTANTS (MIA) MALAYSIAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (MICPA) MALAYSIA ACCOUNTING STANDARD BOARD (MASB)

  2. MALAYSIA INSTITUTE OF ACCOUNTANTS (MIA)- http://www.mia.org.my Established under the Accountants Act 1967 Functions : • Regulate the practice of accountancy profession in Malaysia • Promote the interests of the accountancy profession in Malaysia • Provide for the training and education of persons practicing or intending to practice the profession • Determine the qualifications of persons for admission as members • Approve. Regulate and supervise the conduct of the Qualifying examination

  3. MALAYSIAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (MICPA)- http://www.micpa.com.my Established on July 26, 1958 Objectives : • Enhance the theory and practice of accountancy • Recruit, educate, train and assess by means of examination body of members skilled in these areas • Uphold the professional independence of accountants • Maintain high standards of practice and professional conduct by all its members

  4. MALAYSIA ACCOUNTING STANDARD BOARD (MASB)- http://www.masb.org.my/ Established under the Financial reporting Act 1997 Functions and powers : • Issue new accounting standards as approved accounting standards • Review, revise or adopt existing accounting standards as approved accounting standards • Issue statements of principles for financial reporting and undertake development of possible accounting standards • Develop a conceptual framework for the purpose of evaluating proposed accounting standards • Make changes to proposed accounting standards and determine scope and application of accounting standards

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