In Malaysia, preparation of financial statements must be in adherance to both the approved accounting standards and the regulatory requirements. These regulatory requirements are issued through pronouncements such as acts, directives and rulings and are mainly issued by authorities which regulates companies, businesses and the stock exchange in Malaysia such as Bursa Malaysia, Securities Commission of Malaysia, Suruhanjaya Syarikat Malaysia and Bank Negara Malaysia.

However, there is absence in providing guidance to assist primarily, preparers of financial statements, in complying with the additional disclosures required by the authorities. Therefore, the Institute in collaboration with the respective authorities have issued Guidance on Special Matters to provide guiding principles in adhering to the regulatory requirements stipulated in the respective pronouncements. Please click on the title of the Guidance to view the full document.