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Contributor:游客8795094 Type:中英混合 Date time:2016-07-01 18:41:39 Favorite:526 Score:0.1
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随着 “中国-东盟自由贸易区”的加快建设,中国与马来西亚必将在区域经济一体化中发挥重要作用。
研究中马两国财务报表列报准则存在的差异,对中国企业尽快融入国际资本市场具有重要的意义。
With the "China - ASEAN Free Trade Area" to speed
up construction,China and Malaysia in regional
economic integration will play an important role.
Study of financial statements
of both countries present different criteria,
as soon as possible for Chinese enterprises
into the international capital markets is of
great significance.
一、中马财务报表列报准则发展历程比较 First, A
Comparison of the development history of
Financial Statement Criteria between China and
Malaysia 1.马来西亚财务报表列报准则的发展历程。
根据1997年通过的《财务报告法》的相关规定,
马来西亚成立了财务报告基金会(FRF)和马来西亚会计准则委
员会(MASB),并赋予马来西亚会计准则委员会制定、修改会计准则等方面的权限。
1999年,MASB第一次发布了财务报表列报准则(MASB1),企业的财务报表编制因此
有了依据。从2005年1月1日起,MASB把所有的会计准则重新命名为财务报告准则(FRS),
至此MASB1更名为FRS101。2007年6月15日,根据国际财务报告准则的相关
规定,MASB对十项财务报告准则和《财务报表列报框架》进行修订和重新编排,
FRS101的内容随之发生了很大的变化,本文所要比较的财务报表列报准则为2007年
修订后的准则。 1. Malaysia Financial Statement
Criteria development process. According to the
1997 adoption of the "Financial Reporting Act,"
the relevant provisions of the Financial
Reporting Foundation was established in Malaysia
(FRF)and Malaysian Accounting Standards Board
(MASB), and given the Malaysian Accounting
Standards Board to develop, modify accounting
standards and other aspects of permissions.
In 1999, MASB issued the first guidelines
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