Some sections could not be extracted from the official PDF, so this text may be incomplete.
s 26C Standards for persons other than foreign companies
Financial statements which are required to be prepared or lodge under any law administered by the Securities Commission, the Central Bank or the Registrar of Companies by any person other than foreign companies listed on a stock exchange in Malaysia shall comply with MASB approved accounting standards only.
Compliance with approved accounting standards
26 D. Where financial statements are required to be prepared or lodged under any law administered by the Securities Commission, the Central Bank or the Registrar of Companies, such financial statements shall be deemed not to have complied with the requirements of such law unless they have prepared and are kept in accordance with the approved accounting standards.
Malay text (authoritative)
Piawaian bagi orang selain syarikat asing
Penyata kewangan yang dikehendaki supaya disediakan atau diserahkan di bawah mana-mana undang-undang yang ditadbirkan oleh Suruhanjaya Sekuriti, Bank Negara atau Pendaftar Syarikat oleh mana-mana orang selain syarikat asing yang disenaraikan di bursa saham di Malaysia hendaklah mematuhi piawaian perakaunan diluluskan MASB sahaja.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
