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- W3195276533 abstract "This study was taken to investigate the degree of application of MASB /-1 (FRS /-1) by the Islamic Financial Institutions (IFIs) and to identify the reasons that encourage the selected I FIs to apply the Standard in the presentation of their financial statements. Due to these reasons, the study was conducted into two phases, namely early adoption and application of MASB /-1 and current application level of FRS /-1. For the early adoption and application of the Standard, all the financial institutions offering Islamic banking services were selected, while for the current level of application, only ten Islamic Banks were selected due to a series of merger and acquisition activities in the second round of the banking consolidation. The assessment of MASB /-1 (FRS /-1) applications was conducted via company’s Annual Reports and inputs from company’s checklist and responses from the practitioners. The checklist was designed in accordance to the requirements of MASB /-1 (FRS /-1). Findings of the research showed that in general most IFIs had complied with the Standards except for very few common items. All IFIs under this study did not disclose unusual supervisory restriction; and earnings and expenditure prohibited by Shariah.Not all of the IFIs disclosed additional information which is encouraged by the Standard such as Value Added Statement, Environmental Report, Statement of Zakat Fund and Statement of Qard Hassan Fund. The main reason that encourages IFIs to apply MASB /-1 (FRS /-1) in the presentation of their financial statements is to meet the Bank Negara Malaysia (BNM) requirement. These findings, to a certain extent, would be a reference to all interested groups in this field, namely the academicians, financial statement preparers, government and accountingstandards setter." @default.
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- W3195276533 date "2007-12-01" @default.
- W3195276533 modified "2023-09-26" @default.
- W3195276533 title "A study on the application of Malaysian Accounting Standards (MASB i-1/FRS i-1) on the presentation of financial statements by Islamic financial institutions / Yunita Awang ... [et al.]" @default.
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