MPERS Financial Statements: Practical application, mapping & quality review for MBRS 2.0 for single entity submission – Workshop 2026

HRD Corp Claimable Course (T&C applies*)
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The Malaysian Business Reporting System (MBRS) 2.0 introduced by Suruhanjaya Syarikat Malaysia requires financial statements to be submitted in structured XBRL format, increasing the need for accuracy in data mapping, consistency of disclosures, and system validation. Preparers and reviewers must now go beyond MPERS compliance to ensure high-quality digital reporting.
This workshop provides a practical, reviewer‑focused approach to mapping MPERS financial statements into MBRS 2.0 using the mTool. Through hands‑on exercises and real‑case illustrations, learners will identify common errors, perform validations, and apply quality review techniques to produce accurate and compliant submissions for single entities.
Key topics covered:
MBRS 2.0: Reviewer Focused Overview
Role of auditors vs preparers vs reviewers in MBRS submissions.
The reviewer’s perspective: accuracy, completeness, cross-referencing, and consistency.
Understanding and Interpretation of Financial Statements and the Reports adopting MPERS
Directors’ report;
Statement of financial position;
Statement of comprehensive income;
Statement of changes in equity;
Statement of cash flows;
Notes to the financial statements;
Statement by directors;
Statutory declaration; and
Independent auditors’ report to the member.
Components of Financial Statements for MBRS Preparation Tool (mTool):
Statements
Statement of Financial Position & Sub-Classification of assets, liabilities, and equity;
Statement of Profit or Loss & Analysis of Profit or Loss
Statement of Comprehensive Income – Net of Tax;
Statement of Cash Flows; and
Statement of Changes in Equity.
Notes
Corporate information;
Summary of material accounting policies;
List of notes;
Issued capital; and
Related party transactions.
- Hands-on practical session to review and map financial statements and reports of a single entity adopting MPERS to the MBRS 2.0 templates.
- Generate Review Copy of MBRS 2.0 templates.
- Validation and generation of XBRL file (Zip file).
- Discussion on issues and common errors
Presenter:
Dr Yee Hun Leek
Dr Yee is an approved auditor and tax agent licensed by the Ministry of Finance. He has over 24 years of experience, including at KPMG Malaysia, in audit, tax, accounting and consultancy services. He has conducted public and in-house GST / SST, auditing standards, accounting and tax related trainings. He is the Technical Consultant of a leading Cloud Accounting Software Provider with clients in Malaysia and other Asian countries. He is also a SSM Certified Trainer for MBRS.
Yee holds a Bachelor of Science in Economics, majoring in Management Studies from the University of London; a Master of Science in Accounting & Finance from the University of Gloucestershire (U.K.); and a PhD in Accounting & Finance from Curtin University, Australia.