Malaysia legislation
Section 26D
Section 26D
Compliance with approved accounting standards
(2)
Subsection (1) shall be applied by the following authorities:
(a)
the Securities Commission in respect of a corporation listed on the stock exchange or any entity supervised by the
Securities Commission under the securities laws;
Financial Reporting 21
(b)
the Central Bank in respect of any entity supervised by the
Central Bank; or
(c)
the Registrar of Companies in respect of all other entities which do not come under paragraph (a) or (b).