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Financial Accounting and Reporting in Malaysia, Volume 2, 8th Edition

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Financial Accounting and Reporting in Malaysia explains clearly the Conceptual Framework used in the preparation of financial statements for entities, including groups of companies, and how to analyse and interpret those financial statements. With a clear emphasis on local practices, accounting principles are discussed in detail to guide users on the preparation and presentation of financial statements to ensure compliance with the latest accounting pronouncements. Where applicable, comparisons are also made with statutory requirements and guidelines issued by the Securities Commission and the Central Bank of Malaysia. In addition, focus is given to providing sample comprehensive disclosures of the MFRSs that may serve as guidelines for company practices. Principles and issues are summarised, explained and demonstrated with illustrative questions and answers in each accounting chapter of this issues-based book.

Financial Accounting and Reporting in Malaysia is published in two volumes. Volume 1 is suitable for intermediate and advanced financial accounting courses, while Volume 2 is suitable for advanced financial accounting courses or postgraduate programmes, although some chapters are also ideal for a course in specialised accounting or current issues. Together, the volumes will enable the user to develop knowledge and skills in understanding and applying the MFRSs and International Financial Reporting Standards (IFRSs).