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Keywords: FRS 136
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Journal Articles
Journal of Financial Reporting and Accounting (2009) 7 (1): 75–104.
Published: 04 December 2009
..., the highly prescriptive and technical provisions of FRS 136 – Impairment of Assets represent a very substantial variation from past practice. This in turn gives rise to questions about the extent to which Malaysian companies and their auditors have fared during the process of transition to a complex new...
