Malaysian Private Entities Reporting Standard (MPERS)

Introduction of two reporting standards:

1. Malaysian Private Entities Reporting Standard (MPERS); or
2. Financial Reporting Standard (MFRS)

Referring to the above matters, please take note that effective from year 2017, all financial statement with financial periods started on or after 01/01/2016 is required to be complied with the Malaysian Private Entities Reporting Standard (MPERS) or the Malaysian Financial Reporting Standard (MFRS).

Sir / Madam are reminded to take appropriate steps to ensure that the prepared financial statements provide a true and fair view and comply with the approved standards, which is the MPERS or the MFRS.

For further understanding on MPERS or MFRS, please visit the website as below:

• Malaysian Accounting Standards Board (MASB); and
• Malaysian Institute of Accountants (MIA).

< hr />

财务报告准则:

1. 马来西亚私营企业财务报告准则（MPERS）；或
2. 马来西亚财务报告准则（MFRS）

针对以上事项，请注意，从2017年开始，所有2016年1月1日及以后的财务年度，其财务报表必须遵守马来西亚私营企业财务报告准则（MPERS）或马来西亚财务报告准则（MFRS）。

我们希望贵公司能够采取适当的步骤,以确保财务报表真实而中肯、以及符合以上已经批准的报告准则，MPERS或MFRS。

有关MPERS及MFRS进一步的了解，请游览以下两个网站：

• 马来西亚会计准则理事会（MASB）; 和
• 马来西亚会计师协会（MIA）.

谢谢！