The CMAR and extent of compliance with IFRS 101 standard among Malaysian ace market companies

• 主要作者: Lode, Nor Asma
• 格式: Article
• 语言: English
• 出版: Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2012
• 主题: HF5601 Accounting
• 在线阅读: http://repo.uum.edu.my/20691/1/JBMA%202%202%202012%2065%2079.pdf; http://repo.uum.edu.my/20691/; http://imbre.uum.edu.my/images/jbmavol2dis/The-CMAR-and-extent-of-compliance-with-IFRS-101-standard.pdf

Malaysia is on the track to achieve full convergence and adoption of the International Financial Reporting Standards (IFRSs) by 2012. This study seeks to find out the extent of compliance with IFRS 101 ‘Presentation of Financial Statements’ before the effective date.Using total disclosure index (T...