Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Laporan
Kewangan
(Penyiaran
Piawaian
Perakaunan
Diluluskan)
(Pindaan) 2011.
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Peraturan-Peraturan Laporan Kewangan (Penyiaran Piawaian Perakaunan Diluluskan) (Pindaan) 2011 is Malaysia P.U. (A), cited as P.U. (A) 423 2011, currently marked in force and first recorded in 2011.
P.U. (A) 423
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERATURAN-PERATURAN LAPORAN KEWANGAN
(PENYIARAN PIAWAIAN PERAKAUNAN DILULUSKAN)
(PINDAAN) 2011
FINANCIAL REPORTING (PUBLICATION OF APPROVED
ACCOUNTING STANDARDS) (AMENDMENT)
REGULATIONS 2011
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 423 2
AKTA LAPORAN KEWANGAN 1997
PERATURAN-PERATURAN LAPORAN KEWANGAN (PENYIARAN PIAWAIAN
PERAKAUNAN DILULUSKAN) (PINDAAN) 2011
Opening note
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Laporan
Kewangan
(Penyiaran
Piawaian
Perakaunan
Diluluskan)
(Pindaan) 2011.
Peraturan-Peraturan Laporan Kewangan (Penyiaran Piawaian Perakaunan
Diluluskan) 1999 [P.U. (A) 250/1999] dipinda dengan memasukkan selepas peraturan 6
peraturan yang berikut:
“Bentuk piawaian perakaunan diluluskan 7.
Salinan piawaian perakaunan diluluskan yang disediakan untuk dijual kepada orang ramai atau untuk diserahkan kepada mana-mana orang menurut
Peraturan-Peraturan ini bolehlah sama ada dalam bentuk bercetak atau bentuk digital kekal atau kedua-duanya.”.
Dibuat 21 Disember 2011
[KK/BPKA/K1/(R)/483/493; PN(PU2)571]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 423 3
FINANCIAL REPORTING ACT 1997
FINANCIAL REPORTING (PUBLICATION OF APPROVED ACCOUNTING STANDARDS)
(AMENDMENT) REGULATIONS 2011
Opening note
These regulations may be cited as the Financial Reporting (Publication of Approved Accounting Standards) (Amendment) Regulations 2011.
These Regulations come into operation on 1 January 2012.
New regulation 7 2.
The Financial Reporting (Publication of Approved Accounting Standards)
Regulations 1999 [P.U. (A) 250/1999] is amended by inserting after regulation 6 the following regulation:
“Form of approved accounting standards 7.
The copies of approved accounting standards which are made available for sale to the public or to be delivered to any person pursuant to these
Regulations may be in either printed or permanent digital form or both.”.
Made 21 December 2011
[KK/BPKA/K1/(R)/483/493; PN(PU2)571]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Second Finance Minister
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