伊斯兰国家与马六甲的黄金时代 [4]
论文作者:英语论文论文属性:论文指导登出时间:2015-08-24编辑:Karlie点击率:10233
论文字数:3921论文编号:org201508202208262533语种:英语 English地区:马来西亚价格:免费论文
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摘要:本论文主要论述了马来西亚这个国家的形成与发展历史,分为古马来亚王国、印度教王国、伊斯兰国家、马六甲的黄金时代、殖民地马来亚五个部分;从文化、经济与来阐述。
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Auditing
As above, MIA established AASB which is actually a functionally independent standard setting-body that govern the auditing standards in Malaysia. Roles of AASB towards accounting development in Malaysia are significant. This is because AASB highly encourage on the adherence of international convergence of standards and compliances to the high quality professional standards. Besides, AASB support the accounting profession through continuous developing and spreading of guidance for auditing and assurance services. Moreover, any other issues and new developments in other jurisdictions that is link to auditing practices in Malaysia will be review and consider by AASB to strengthen the auditing standards. Other than AASB, Audit Act 1957 also acts as a rule to monitor the way on how auditors conduct their duties. It is compulsory for the auditors to follow what has been included in the Act or else penalty will be given to the auditors.
Taxation
In Malaysian taxation, income tax, corporate tax, sales and service tax are the general taxes which have to be paid. In terms of income tax, whatever income earned by an individual from the businesses or by an organisation from the businesses must be taxed in Malaysia. Consequently, Income Tax Act 1967 is introduced to act as a guideline and ensure that the amount of tax paid by an individual is reasonable. For instance, resident in Malaysia with chargeable income, RM16,667 and above annually after deduction of personal reliefs is required to pay 1%-26% of income tax whereas a non-resident is required to pay 26% without any reliefs benefits.(Malaysian Investment Development Authority, 2012). In terms of corporate income tax, either an organisation is resident or non-resident, it is required to pay a 25% of corporate tax. For sales tax, the tax rate range from 5% to 10% and it is usually applied in imported or locally manufactured goods based on Sales Tax Act 1972. On the other hand, the service tax is at a fixed rate of 6% and it is imposed on taxable services provided by taxable persons such as restaurants. (Malaysian Investment Development Authority, 2012).
Stock Exchange
Previously, the stock exchange of Malaysia is known as Kuala Lumpur Stock Exchange (KLSE). It is renamed into Bursa Malaysia in the year 2004. Wikipedia, 2012. Bursa Malaysia is an approved exchange holding company that offer varieties range of investment choices globally such as offer equities, derivatives, offshore, bonds and Islamic products. The company is limited by shares under Companies Act 1965. Bursa Malaysia and established under Section 15 of the Capital Markets and Services Act 2007. Based on Bursa Malaysia, a total of 923 companies are listed in bursa Malaysia in year 2012 where 811 companies are listed in main markets while the other 112 companies is listed in ACE market. The role of bursa Malaysia is to keep a fair and orderly market in securities and derivatives which are traded though its facilities. Besides, bursa Malaysia also responsible to ensure that the dealing, clearing and settlement arrangement for transactions is monitored orderly, clearly and efficiently. In terms of company objectives, bursa Malaysia considers investor protection, market integrity, transparency, and
Corporate Governance so that the investors are confidence at participating in the investment.
Annual report
In terms of presentation of financial statements, all t
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