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TITLE: Reissuance of Guidance Note on Combined Financial Statements

DATE: 28/11/2018

28 November 2018
Circular No. 95/2018

TO ALL ACCOUNTANTS

REISSUANCE OF GUIDANCE NOTE ON COMBINED FINANCIAL STATEMENTS

On 22 November 2018, the Council of the Institute approved for the reissuance of the Guidance Note on Combined Financial Statements. The Guidance Note was first issue on 9 April 2015 to promote best practices aimed at achieving the highest standards in reporting.

Following the amendment to Section 130 of the MIA By-Laws and the introduction of Section 130.1A which took effect on 1 August 2018, the Institute resolved that the Guidance Note on Combined Financial Statements is an authoritative technical document issued and approved by the Institute to which members are expected to adhere. As such, the Preamble section in the Guidance Note has been amended to reflect the status. No other amendments were made to the Guidance Note on Combined Financial Statements.

The revised Guidance Note on Combined Financial Statements has been approved by the Capital Market Advisory Committee and the Council. It is attached here for members’ reference.

Please be guided accordingly.

DR. NURMAZILAH DATO' MAHZAN
Chief Executive Officer

Description: Guidance Note On Combined Financial Statements
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