Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia

This paper attempts to (1) explore the history and development of venture capitalists in Malaysia, (2) compare and contrast the various accounting standards for venture capital companies (VCCs) that are in existence locally and internationally, (3) examine the current accounting practice of VCCs, an...

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Main Author:	MOHD FARUK, FADZILLAH
Format:	Thesis
Language:	English
Published:	2004
Subjects:	HF5001-6182 Business
Online Access:	http://eprints.usm.my/25714/2/ACCOUNTING_TREATMENT_FOR_VENTURE_CAPITALS_-_A_PERCEPTION_OF_VENTURE_CAPITAL_COMPANIES_IN_MALAYSIA.pdf
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id	my-usm-ep.25714
record_format	uketd_dc
spelling	my-usm-ep.257142020-10-07T02:51:31Z Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia 2004 MOHD FARUK, FADZILLAH HF5001-6182 Business This paper attempts to (1) explore the history and development of venture capitalists in Malaysia, (2) compare and contrast the various accounting standards for venture capital companies (VCCs) that are in existence locally and internationally, (3) examine the current accounting practice of VCCs, and (4) explore the perceptions of VCCs in Malaysia with regards to the new standard for consolidating accounts. From the existing various accounting standards, there is no specific accounting standard being issued by the Malaysian Accounting Standards Board (MASB), International Accounting Standards Board (IASB), Financial Accounting Standards Board (FASB) and Australian Accounting Standards Board (AASB) for VCCs. The accounting treatments of VCCs are covered under Business Combinations (FRS 3), Consolidated and Separate Financial Statements (FRS 127), Investments in Associates (FRS 128) and Interests in Joint Ventures (FRS 131). The new requirement of IAS 27 effectively changed the consolidation principles that existed for over 40 years. 2004 Thesis http://eprints.usm.my/25714/ http://eprints.usm.my/25714/2/ACCOUNTING_TREATMENT_FOR_VENTURE_CAPITALS_-_A_PERCEPTION_OF_VENTURE_CAPITAL_COMPANIES_IN_MALAYSIA.pdf application/pdf en public masters Universiti Sains Malaysia Pusat Pengajian Siswazah Perniagaan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HF5001-6182 Business
spellingShingle	HF5001-6182 Business MOHD FARUK, FADZILLAH Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia
description	This paper attempts to (1) explore the history and development of venture capitalists in Malaysia, (2) compare and contrast the various accounting standards for venture capital companies (VCCs) that are in existence locally and internationally, (3) examine the current accounting practice of VCCs, and (4) explore the perceptions of VCCs in Malaysia with regards to the new standard for consolidating accounts. From the existing various accounting standards, there is no specific accounting standard being issued by the Malaysian Accounting Standards Board (MASB), International Accounting Standards Board (IASB), Financial Accounting Standards Board (FASB) and Australian Accounting Standards Board (AASB) for VCCs. The accounting treatments of VCCs are covered under Business Combinations (FRS 3), Consolidated and Separate Financial Statements (FRS 127), Investments in Associates (FRS 128) and Interests in Joint Ventures (FRS 131). The new requirement of IAS 27 effectively changed the consolidation principles that existed for over 40 years.
format	Thesis
qualification_level	Master's degree
author	MOHD FARUK, FADZILLAH
author_facet	MOHD FARUK, FADZILLAH
author_sort	MOHD FARUK, FADZILLAH
title	Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia
title_short	Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia
title_full	Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia
title_fullStr	Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia
title_full_unstemmed	Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia
title_sort	accounting treatment for venture capitals : a perception of venture capital companies in malaysia
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Siswazah Perniagaan
publishDate	2004
url	http://eprints.usm.my/25714/2/ACCOUNTING_TREATMENT_FOR_VENTURE_CAPITALS_-_A_PERCEPTION_OF_VENTURE_CAPITAL_COMPANIES_IN_MALAYSIA.pdf
_version_	1747819957671952384

Accounting Treatment For Venture Capitals : A Perception Of Venture Capital Companies In Malaysia

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