文章基本信息

标题：Malaysian private entity reporting standard (MPERS) implementation for small and medium enterprises (SMEs)
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作者：Nurul Nazlia Jamil ; Siti Nur Ayuni Rusli
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：7
期号：3
页码：615-620
DOI：10.5267/j.ac.2020.12.017
出版社：Growing Science
摘要：Malaysian Private Entity Reporting Standard (MPERS) serves as new reporting framework to private entities and significant milestone to the capital market. The qualification for first-time MPERS adoption is incremental and it is important to prepare in advance for private entities if they intend to move to the MPERS or MFRS framework in the near future. A common question that private entities may ask is how far-reaching or how reliable the current Private Entity Reporting Standards (PERS) Framework is comparable to the new MPERS or MFRS framework. The adoption of MPERS is retrospective. The purpose of the analysis is to analyze the implementation of MPERS on small medium enterprises (SMEs) and how they perceive the implementation. The study covers all sectors of the SME sector, namely services, manufacturing, agriculture, construction, mining and quarrying, and is subdivided into Micro, small and medium and in three categories. These sectors were selected based on the SMEs landscape of Malaysia following the issuance of MPERS on February 14, 2014. There were 55 of SMEs participated in this research by answering the questionnaire. The study evaluated using linear regression and the measures of research are based on the factors described in the literature review, influence the variables. Hence, the SMEs experiences have the potential to make respondent’s perception of MPERS also agreeable. The implications of the research highlighted that the implementation of the MPERS still at the infancy level as there are few challenges faced by the SMEs regards to the implementation. Therefore, the regulators and standard setter can identify the challenges and provide appropriate assistance to ensure the financial reports are fairly presented.
关键词：Malaysian Private Entity Reporting Standard (MPERS); Accounting; Small and Medium Enterprises (SMEs); Financial Reporting; Malaysia