Financial accounting and reporting in Malaysia : volume 1 / by Tan Liong Tong
By: Tong, Tan Liong.Publisher: Kuala Lumpar, Malaysia : Wolters Kluwer, 2019Edition: 7th ed.Description: 1 electronic resource (1064 p.).ISBN: 9789670853758.Subject(s): Financial accounting | Financial reporting | -- MalaysiaOnline resources: Download as an eBook
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An overview of the financial reporting in Malaysia -- The conceptual framework for financial reporting -- Presentation of financial statements -- Statement of cash flows -- Accounting policies, estimates and errors & first-time adoption of a new reporting framework -- Revenue from contracts with customers -- Inventories, current assets and current liabilities -- Construction contracts & service concession arrangements -- Property development activities -- Property, plant and equipment -- Investments in equity and debt instruments -- Investment property -- Intangible assets -- Impairment of assets -- Non-current assets held for sale and discontinued operations -- Long-term financial liabilities and borrowing costs -- Leases -- Deferred taxation -- Employee benefits and retirement benefit plans -- Share-based payments -- Commitments, provisions and contingencies -- Events after the reporting period and other significant events -- Government grants, deferred income and regulatory deferral accounts -- Share capital, reserves and other equity items -- Fair value measurement -- Reporting in hyperinflationary economies.
Aims to develop knowledge and skill in understanding and applying the MFRSs, IFRSs and MPERS. Explains the Conceptual Framework used in the preparation of financial statements for entities, including groups of companies.