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A Practical Guide to Malaysian Financial Reporting Standards (MFRS Framework) 5th Edition

A Practical Guide to Malaysian Financial Reporting Standards (MFRS Framework) 5th Edition

作者： Ng Eng Juan
出版商： CCH Malaysia
ISBN: 9789670853352
出版时间 May 2017
规格： Paperback
适应领域： Malaysia ? 免责申明：
Countri(es) stated herein are used as reference only

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详细
This publication explains and illustrates all the Malaysian Financial Reporting Standards (MFRSs) and Issues Committee Interpretations (IC Int) issued by the Malaysian Accounting Standards Board (MASB) and effective as at 1 January 2017. It also covers MFRS 9 Financial Instruments and MFRS 15 Revenue from Contracts with Customers which will be effective on 1 January 2018, and MFRS 16 Leases which will be effective on 1 January 2019. The major provisions of each standard is highlighted and illustrated, with a professional emphasis. Questions and answers dealing with the more complex accounting issues are included to enhance understanding of the requirements of the MFRSs.

This 5th Edition continues to build on the earlier editions’ reputation as a complete, quick and reliable guide to the MFRS Framework. This publication will be invaluable to those who require practical working knowledge of the MFRSs. Academics and students will also gain a sound understanding of the relevant standards and appreciate the practicalities involved in their application.

Key Features & Benefits
- Best Practice: Provides guidance on the preparation and presentation of financial statements that are in compliance with the MFRSs
- Efficient Reporting: Enables readers to develop and improve proficiency in new and complex areas such as financial instruments, revenue and leases
- Q&A: Deals with the more complex accounting issues at the end of the chapters to enhance understanding on the accounting requirements of the MFRSs
1. Introduction
2. MFRS 1 First-time Adoption of Financial Reporting Standards
3. MFRS 2 Share-based Payment
4. MFRS 3 Business Combinations
5. MFRS 4 Insurance Contracts
6. MFRS 5 Non-current Assets Held for Sale and Discontinued Operations
7. MFRS 6 Exploration for and Evaluation of Mineral Resources
8. MFRS 7 Financial Instruments: Disclosures
9. MFRS 8 Operating Segments
10. MFRS 9 Financial Instruments
11. MFRS 10 Consolidated Financial Statements
12. MFRS 11 Joint Arrangements
13. MFRS 12 Disclosure of Interests in Other Entities
14. MFRS 13 Fair Value Measurement
15. MFRS 14 Regulatory Deferral Accounts
16. MFRS 15 Revenue from Contracts with Customers
17. MFRS 16 Leases
18. MFRS 101 Presentation of Financial Statements
19. MFRS 102 Inventories
20. MFRS 107 Statement of Cash Flows
21. MFRS 108 Accounting Policies, Changes in Accounting Estimates and Errors
22. MFRS 110 Events after the Reporting Period
23. MFRS 111 Construction Contracts
24. MFRS 112 Income Taxes
25. MFRS 116 Property, Plant and Equipment
26. MFRS 117 Leases
27. MFRS 118 Revenue
28. MFRS 119 Employee Benefits
29. MFRS 120 Accounting for Government Grants and Disclosure of Government Assistance
30. MFRS 121 The Effects of Changes in Foreign Exchange Rates
31. MFRS 123 Borrowing Costs
32. MFRS 124 Related Party Disclosures
33. MFRS 126 Accounting and Reporting by Retirement Benefit Plans
34. MFRS 127 Separate Financial Statements
35. MFRS 128 Investments in Associates and Joint Ventures
36. MFRS 129 Financial Reporting in Hyperinflationary Economies
37. MFRS 132 Financial Instruments: Presentation
38. MFRS 133 Earnings per Share
39. MFRS 134 Interim Financial Reporting
40. MFRS 136 Impairment of Assets
41. MFRS 137 Provisions, Contingent Liabilities and Contingent Assets
42. MFRS 138 Intangible Assets
43. MFRS 139 Financial Instruments: Recognition and Measurement
44. MFRS 140 Investment Property
45. MFRS 141 Agriculture
46. Appendix : IC Interpretations
47. Index

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A Practical Guide to Malaysian Financial Reporting Standards (MFRS Framework) 5th Edition

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A Practical Guide to Malaysian Financial Reporting Standards (MFRS Framework) 5th Edition

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详细

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