INVESTMENT IN ASSOCIATES Investment in associates consists of: Group Company 2009 2008 2009 2008 RM RM RM RM At Cost: Quoted shares 400,000 400,000 400,000 400,000 Unquoted shares 500 500 500 500 400,500 400,500 400,000 400,000 Share of...
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Tagged As: associated companies, Investment in associates, note on associated companies, notes to the accounts, notes to the financial statements, Sample Disclosure in Financial Statements, sample disclsoure
Associates Associates are those corporations, partnerships or other business entities in which the Group exercises significant influence, but which it does not control. Significant influence is the power of the Group to participate in the financial and oper...
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Tagged As: Accounting policy, associated company, goodwill on associated companies, notes to the accounts, notes to the financial statements, sample disclosure of accounting policy, significant influence
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF ABC BERHAD (Incorporated in Malaysia) Company No: XXXXX-X Report on the Financial Statements We have audited the financial statements of ABC Berhad, which comprise the balance sheets of the Group and of the Comp...
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Tagged As: disclaimer opinion, notes to the accounts, qualified subsidiaries auditors report, sample auditors' report
Change of year end The financial year end of the Company was changed from 31 December to 28 February so as to coterminous with the year end of its ultimate holding company as required by section 168 (1) (b) of Companies Act 1965. Accordingly, the current fi...
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Tagged As: change in financial year end, comparative figures, notes to the accounts, notes to the financial statements