Accounting Theory and Practice in the Malaysian Context
Syeliya Md Zaini, Aza Azlina Md Kassim, Fathiyyah Abu Bakar, Dalilah Abd Aziz, Mohd Adha Ibrahim, Noor Asrafez Jailuddin, Mohamad Hafiz Rosli, Fariza Hanim Rusly, Yurita Yakimin Abdul Talib, 2021
ISBN 978-967-2486-67-1, 337 pages, RM45.00
The main objective of this book is to facilitate the students to understand the underlying regulatory process of financial accounting reporting, companies’ manager behaviour when preparing their financial reports, corporate governance and theories applicable to accounting practice explaining the circumstances given in the current phenomenon.
The content of this book provides a useful insight to it readers about the development of accounting system in Malaysia, the conceptual framework that underpinned accounting practice particularly the regulatory and professional bodies, the general theories underlying the current practice of accounting reporting, standards and practice, and contemporary issues in financial accounting reporting such as measurements, sustainability reporting and digitisation reporting.