Adibah Wan Ismail, Wan; Anuar Kamarudin, Khairul; Kamil … - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 49-70
This paper examines issues related to the reporting of extraordinary items in the financial statements of Malaysian companies. The first issue concerns the change of accounting standards on extraordinary items, which has limited the scope of extraordinary items. It is found that there are...
