Accounting Convergence: Issues on Translation and Intrepretation: Evidence in Malaysia
The key objective of International Accounting Standard Board (hereafter "IASB") is to assure the international accounting standards with high quality and transparent accounting information to assist users in economic decision making. Despite the standards well published in formal lan...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
2013
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| Subjects: | |
| Online Access: | http://eprints.unisza.edu.my/4186/1/FH02-FPPP-14-00575.pdf http://eprints.unisza.edu.my/4186/ |
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| Institution: | Universiti Sultan Zainal Abidin |
| Language: | English |
| Summary: | The key objective of International Accounting Standard Board (hereafter "IASB") is to assure
the international accounting standards with high quality and transparent accounting
information to assist users in economic decision making. Despite the standards well
published in formal language - English as a communication tools, the question of the
consistency is widely discussed among scholars. The aim of this study is to examine if any
differences in the interpretation of probability expressions exist among Malaysian auditors
towards translation option of selected financial reporting standard (FRS). The mailing
questionnaires are used for this study. The result shows that the interpretations of accounting
standard are still different from respondents although they are from the same field. The
response rate among auditors in Malaysia for this study is 8.73%. Future research is
suggested to use more sample and different method from this study. |
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