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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Tagged As: audit opinion, notes to the accounts, notes to the financial statments, sample auditors' report, sample disclosure, unqualified opinion
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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Tagged As: audit opinion, except for opinion, notes to the accounts, notes to the financial statments, qualified opinion, sample auditors' report, sample disclosure
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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Tagged As: allowance for doubtful debts, allowance for inventories written down, classification of investment property and property in use, construction contracts, critical judgement in applying accounting policies, deferred tax assets, impairment of goodwill, impairment of investment in subsidiaries, key sources of estimation uncertainty, notes to the accounts, notes to the financial statments, property development, sample disclosure, Sample Disclosure in Financial Statements, unabsorbed tax losses, unutilised capital allowances, useful lives of property plant and equipment
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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Tagged As: Accounting policy, IFRS 2, notes to the accounts, notes to the financial statements, post employment benefits, sample disclosure, Sample Disclosure in Financial Statements, share based compensation, short term benefits, termination benefits
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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Tagged As: acccounting policy, critical judgement in applying accounting policies, key sources of estimation uncertainty, notes to the accounts, notes to the financial statements, sample disclosure, Sample Disclosure in Financial Statements
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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Tagged As: authorised capital, notes to the accounts, notes to the financial statements, paid up capital, sample disclosure, Sample Disclosure in Financial Statements, share capital
