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Chapter1_2_ - Concepts of capital and capital maintenance...

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Accounting Standards and Conceptual Framework Chapter 1
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Malaysian Perspective Companies Act 1965 MIA MICPA FRF MASB others
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Private Entities
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Conceptual Framework The Proposed Framework: Definition of fs Purpose of fs Qualitative characteristics of fs Identification, definition and recognition of the elements of fs
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Unformatted text preview: Concepts of capital and capital maintenance Basis for the measurement of the elements of fs Financial Statements Financial Reporting Objectives Users Underlying assumptions Qualitative characteristics Elements Measurement of elements End of this chapter...
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