التجربة الماليزية في إصدار و تبني المعايير المحاسبية الدولية و آفاق الاستفادة منها محليا

الملخص EN

This research examines the experience of Malaysia to publish and adopt the international accounting standards to harmonize accounting practices , model of Malaysia is considered to be leaders in the publication of accounting standards related firstly to the International Accounting Standards and secondly to a locally developed standards , including an Islamic standard for the presentation of financial statements in Islamic financial institutions.

The aim is to focus on the experience of Malaysia in order to benefit in the construction of international accounting model and the evolving national context and changing with national and international developments give an opportunity for researchers and experts instead of importing inert and lacking in features for our local environment western accounting systems , large countries are now trying to make compatible their accounting system to international standards.