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Financial Accounting and Reporting in Malaysia, Volume 1 (8th Edition)

Financial Accounting and Reporting in Malaysia, Volume 1 (8th Edition)

作者： Tan Liong Tong
出版商： CCH Malaysia
ISBN: 9789672875109
出版时间 October 2022
规格： Paperback , 900 pages
适应领域： Malaysia ? 免责申明：
Countri(es) stated herein are used as reference only

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The 8th edition of Financial Accounting and Reporting in Malaysia (Volume 1) 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.
Key Features
- Principles and issues are summarised, explained and demonstrated with illustrative questions and answers in each accounting chapter of this issues-based book.
- Clear explanations and numerous practical examples give practitioners, preparers and students a better understanding of the MFRSs, and guidance on how to apply them to businesses in Malaysia.
- Incorporates the latest changes to help readers keep apace with ongoing developments as MFRSs continues to expand and evolve.
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.
Tan Liong Tong is a respected and experienced author on financial reporting practices. He has served as a project manager in working groups assigned to developing the Standards of the Malaysian Accounting Standards Board (MASB). He currently serves aa a project manager of the MASB Working Group (WG 63) on Consolidation and as a Technical Consultant to Mazars Malaysia. High in demand as a consultant to various institutions and organisations, he has published numerous research articles, books, monographs and practice manuals in the field of financial accounting and reporting.

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