The Reporting of Employee Retirement Benefits in Malaysia Prior to FRS119
Mohd Syahrir Rahim, Mohd ‘Atef Md Yusof, Mohd Sharofi Ismail

Abstract
As a developing economy, Malaysian companies provide pension-like retirement benefits scheme to its employees along with a much simpler defined contribution scheme. However, disclosures of such plans are lacking and vary between companies. Moreover, some companies reported huge pension liabilities that would be difficult to sustain in longer terms with possibilities of curtailment of such plans in the future.

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