approved accounting standards
Defined in Akta Laporan Kewangan 1997, s 2
“means— (a) new accounting standards issued by the Board under paragraph 7(1A)(a); (b) existing accounting standards adopted by the Board under paragraph 7(1A)(b); and (c) in relation to foreign companies listed on a stock exchange in …”
Also defined in 3 other Acts
Read s 2