publication . Article . 2013

ACCOUNTING CONVERGENCE: ISSUES ON TRANSLATION & INTERPRETATION: EVIDENCE IN MALAYSIA

Siti Mariana Taliyang; Safrul Izani Mohd Salleh; Rosmaria Jaffar Harun;
Open Access
  • Published: 01 Jan 2013 Journal: Far East Journal of Psychology and Business, volume 10 No 3 Paper 1 March, issue 1 March, pages 1-8
Abstract
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 sho...
Subjects
free text keywords: IASs, Malaysian Auditors, Probability Expression, jel:M1
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