@book{123018,
	author = {Lembaga Piawaian Perakaunan Malaysia and Lembaga Piawaian Perakaunan Malaysia },
	title = {MASB exposure draft 77 : },
	publisher = {Lembaga Piawaian Perakaunan Malaysia , },
	year = {2013},
	address = {Kuala Lumpur : }
}