Konsep Dan Bukti Empirikal Pendedahan Perubahan Perakuan
Abstract
ABSTRACT
The study examines the concept and practice of disclosure of accounting changes in the company's annual report. Based on the Malaysian Accounting Standards Boards (MASB) 3, there is no specific definition related to accounting changes. However, for practicalpurpose  in Malaysia, the MASB 3 should be the basic guidelines for disclosure and reporting related to accounting changes include changes in accounting policies, changes in accounting estimates and basic errors. The accounting change also included the presentation of the accounting policy described in MASB 1 Para 99 and notes related to  the accounts in the annual report. This study was supported by the empirical evidence of accounting changes disclosure practices in the annual report by companies listed on the Main Board  of  the Kuala Lumpur Stock Exchange. The results shows that accounting changes have been r reported each year.
ABSTRAK
Kajian ini mengkaji konsep dan amalan pendedahan perubahan perakaunan dalam laporan tahunan syarikat. Berpandukan kepada Malaysia Accounting Standards Boards (MASB) 3, tiada definisi yang khusus berkaitan dengan perubahan perakaunan. Namun begitu bagi praktis di Malaysia, MASB 3 perlu dijadikan garis panduan asas bagi pendedahan dan pelaporan yang berkaitan dengan perubahan perakaunan merangkumi perubahan dasar perakaunan, perubahan anggaran perakaunan dan kesilapan asas. Perubahan perakauan ini juga termasuk dengan pembentangan polisi perakaunan yang dinyatakan dalam MASB 1 Para 99 dan nota kepada akaun dalam laporan tahunan. Kajian ini turut disokong dengan bukti empirikal amalan pendedahan perubahan perakauan dalam laporan tahunan oleh syarikat yang tersenarai di Papan Utama Bursa Saham Kuala Lumpur. Hasil kajian mendapati bahawa perubahan perakaunan dilaporkan pada setiap tahun.
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