@book{85451,
	author = {Lembaga Piawaian Perakaunan Malaysia and Lembaga Piawaian Perakaunan Malaysia },
	title = {Financial reporting standard - FRS 136 : },
	publisher = {Lembaga Piawaian Perakaunan Malaysia , },
	year = {2005},
	address = {Kuala Lumpur : }
}