Accounting Practices in Malaysia

Goh Joon Hai


Kertas ini bertujuan memberi ulasan praktik perakaunan yang diarnalkan di Malaysia berbanding dengan standard yang dibuat oleh International Accounting Standards Committee (IASC). Satu percubaan telah dibuat mengenali akan perbezaan praktik dari IAS dan sebab-sebabnya. Seterusnya kertas ini mencadangkan cara-cara untuk merninimumkan perbezaan pada masa depan.


This paper comments on the significant accounting practices adopted in Malaysia against the Standards set by the International Accounting Standards Committee (lASC). An
attempt is made to analyse any departure from the IAS and the reasons thereof. as well as to suggest means of minimizing the diversities in future.

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