Change Of Name
Pursuant to the Extraordinary General Meeting of the shareholders held on 3 January 2009, the name of the Company was changed from ABC Sdn. Bhd. to DEF Sdn. Bhd..
Note: This is disclosed in Directors’ Report and Notes to the financial statements. Throughout the Directors’ Report, Statement By Directors, Statutory Declaration by director/officer, Auditors’ Report and Financial Statements including notes, the name of the Company would be presented as “DEF Sdn. Bhd. (formerly known as ABC Sdn. Bhd.)
What is the source of the disclosure example. The act, the auditing or financial reporting standard.