The effects of FRS139 adoption on the performance and value relevance of non-financial public listed companies in Malaysia
Malaysia began to converge its local standards to IFRS since 2004 but had deferred the adoption of FRS139 to the year 2010 due to its complexity and rulebased requirement. FRS139 requires all public listed companies to recognize and measure financial instruments at fair value. Since financial instr...
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Main Author: | Gan, Chin Yee |
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Format: | Thesis |
Published: |
2013
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