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MASB consults on introduction of management commentary guidance

04 May 2012

The Malaysian Accounting Standards Board (MASB) has issued a new Exposure Draft to consider introducing guidance on management commentary.

MASB ED 76 Management Commentary (Guidance) is based on IASB Practice Statement Management Commentary.  Consistent with the guidance in the IASB Practice Statement, the proposals in MASB ED 76 would not result an a Malaysian Financial Reporting Standard (MFRS) and as such its application would not be mandatory under the MFRS Framework.

The MASB is requesting comments on the proposals by 30 July 2012.

Click for MASB press release (link to MASB website).

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