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REFERENCES

               Ahmad, A., Mohd Saat, N. A., Mahmud, R., Mohd Aripin, R., Ngalim, S. M., Abd Talib, M.,
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               Malaysia: Oxford University Press

               Lazar, J., & Choo, H. C. (2014). Financial Reporting Standards for Malaysia, 4th Edition, Kuala
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               Lazar, J. (2018). Company and Group Financial Reporting, 9th Edition, Kuala Lumpur, Malaysia:
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               Malaysian Accounting Standard Boards (MASB) available at https://www.masb.org.my

               Mohamad Ariff, A., Alfan, E., Abdullah, M., Sapiei, N. S., & Rosli, M. H. (2017). Financial
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               Roshayani Arsyad, Laily Umar, Siti Maznah Mohd Arif (2006), Financial Accounting and
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               Syaiful Baharee, Nazura Arif, Hasmawazi Hamzah, Hasmida Mohammad Hassan, Isratun Idris
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               Tong, T. L. (2017). Financial Accounting and Reporting in Malaysia, 6th Edition, Volume 2, Kuala
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