Section 26B
Standards for foreign companies
of Financial Reporting Act 1997
ActIn forceProvision 28 of 34
Section 26B
Financial statement which are required to be prepared or lodged under any law administered by the Securities Commission, the
Central Bank or the Registrar of Companies by foreign companies listed on a stock exchange in Malaysia shall comply in their entirety with either—
(a)
any acceptable internationally recognised accounting standards; or
(b)
MASB approved accounting standards.