In February 2014, the Malaysian Accounting Standards Board issued the Malaysian Private Entities Reporting Standard (“MPERS”).
MPERS or IFRS for SMEs is designed to meet the financial reporting needs and capabilities of small and medium-sized entities (“SMEs”).
MPERS is effective for financial statements with annual periods beginning on or after 1 January 2016.

Documents

MAZARS - MPERS 1
MAZARS - MPERS 2
MAZARS - MPERS 3
MAZARS - MPERS 4
MAZARS - MPERS 5