Malaysia to set new standard

New Angles

Malaysia has joined the steady stream of countries planning to adopt fair value accounting for derivatives, following a consultation document issued by the Malaysian Accounting Standard Board (MASB) in March. Based on the International Accounting Standards Board’s IAS 39, the MASB exposure draft 35, called ‘Financial Instruments: Recognitions and Measurement’, is scheduled for implementation by July 2003. Some industry professionals, however, are sceptical that the proposed

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact or view our subscription options here:

You are currently unable to copy this content. Please contact to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to View our subscription options

If you already have an account, please sign in here.

You need to sign in to use this feature. If you don’t have a account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here