Archive for December, 2008

Sample Disclosure – Auditors’ Report With Unqualified Opinion (29 December 2008)

Independent auditors’ report to the members of ABC Berhad (Incorporated in Malaysia) Report on the financial statements We have audited the financial statements of ABC Berhad, which comprise the balance sheet as at day/month/year of the Group and of the Comp...

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Sample Disclosure – Auditors’ Report With Except For Qualified Opinion (10 December 2008)

  Independent Auditors’ Report the members of ABC Berhad (Incorporated in Malaysia) Report on the Financial Statements We have audited the financial statements of ABC Berhad, which comprise the balance sheets as at day/month/year of the Group and of the Com...

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Sample Disclosure – Significant Accounting Estimates and Judgements (10 December 2008)

  Significant Accounting Estimates and Judgements Critical Judgements Made in Applying Accounting Policies The Company has developed certain criteria based on IFRS 140 in making judgements whether a property qualifies as an investment property. Investment pro...

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Sample Disclosure – Employee Benefits (7 December 2008)

  Employee benefits i)              Short term benefits Wages, salaries, bonuses and social security contributions are recognised as an expense in the year in which the associated services are rendered by employees. Short term accumulating compen...

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Sample Disclosure – Significant Accounting Estimates and Judgements (7 December 2008)

SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS a)    Critical judgements made in applying accounting policies The following is the judgements made by management in the process of applying the Group’s accounting policies that have most significant effect ...

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Sample Disclosure – Note On Share Capital (4 December 2008)

SHARE CAPITAL 2008 2007 Number of shares Nominal value RM Number of shares Nominal value RM Authorised: Ordinary shares of RM1 each x,xxx,xxx x,xxx,xxx x,xxx,xxx x,xxx,xxx Issued and fully paid: Ordinary shares of RM1 each x,xxx,xxx x,xxx,xxx x,xxx,xxx x,xxx,x...

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