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Financial Accounting and Reporting in Malaysia, Volume 1, 7th Edition

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Financial Accounting and Reporting in Malaysia aims to develop knowledge and skills in understanding and applying the MFRSs, IFRSs and MPERS. 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 requirements.  

  • Published: Aug 2019
  • Tan Liong Tong

Chapter Topics

Chapter 1:  An Overview of the Financial Reporting in Malaysia

Chapter 2:  The Conceptual Framework for Financial Reporting

Chapter 3:  Presentation of Financial Statements

Chapter 4:  Statement of Cash Flows

Chapter 5:  Accounting Policies, Estimates and Errors & First-time Adoption of a New Reporting Framework

Chapter 6:  Revenue from Contracts with Customers

Chapter 7:  Inventories, Current Assets and Current Liabilities

Chapter 8:  Construction Contracts & Service Concession Arrangements

Chapter 9:  Property Development Activities

Chapter 10:  Property, Plant & Equipment

Chapter 11:  Investments in Equity & Debt Instruments

Chapter 12:  Investment Property

Chapter 13:  Intangible Assets

Chapter 14:  Impairment of Assets

Chapter 15:  Non-Current Assets Held for Sale and Discontinued Operations

Chapter 16:  Long-Term Financial Liabilities and Borrowing Costs

Chapter 17:  Leases

Chapter 18:  Deferred Taxation

Chapter 19:  Employee Benefits and Retirement Benefit Plans

Chapter 20:  Share-Based Payments

Chapter 21:  Commitments, Provisions and Contingencies

Chapter 22:  Events after the Reporting Period and Other Significant Events

Chapter 23:  Government Grants, Deferred Income and Regulatory Deferral Accounts

Chapter 24:  Share Capital, Reserves and Other Equity Items

Chapter 25:  Fair Value Measurement

Chapter 26:  Reporting Hyperinflationary Economies.

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