@book{85422,
	author = {Lembaga Piawaian Perakaunan Malaysia and Lembaga Piawaian Perakaunan Malaysia },
	title = {MASB Exposure draft - MASB ED 54 : },
	publisher = {Lembaga Piawaian Perakaunan Malaysia , },
	year = {2006},
	address = {Kuala Lumpur : }
}