Archive for September, 2009

Sample Disclosure – Note On Investment In Subsidiary (29 September 2009)

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Sample Disclosure – Note On Earnings Per Share (29 September 2009)

EARNINGS PER SHARE (a) Basic The basic earnings per share is calculated on the Group profit for the financial year attributable to equity holders of the Company of RMX,XXX,XXX and is based on the weighted number of ordinary shares outstanding during the financ...

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Sample Disclosure – Auditors’ Report With Disclaimer Opinion (28 September 2009)

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF ABC BERHAD (CO. NO. X-123456) REPORT ON THE FINANCIAL STATEMENTS We were engaged to audit the financial statements of ABC Berhad, which comprise the balance sheets as at day/month/year of the Group and of the Co...

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Sample Disclosure – Issue Of Shares In Directors’ Report (28 September 2009)

ISSUE OF SHARES Pursuant to a Members’ Circular Resolution dated 1 February 2009, the authorised share capital of the Company was increased from RM100,000 to RM10,000,000 by the creation of an additional 9,900,000 ordinary shares of RM1.00 each. On the same ...

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Sample Disclosure – Note On Goodwill (27 September 2009)

INTANGIBLE ASSET – GOODWILL Click Here For File In Excel Format For the purpose of impairment testing, goodwill is allocated to the subsidiary which represents the lowest level within the Group at which the goodwill is monitored for internal management p...

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Revenue Expenditure (25 September 2009)

Revenue expenditure is recorded as expenses in Income Statement. Examples of revenue expenditure are office rentals, utilities such as water & electricity, printing & stationery & etc.. Revenue expenditure also includes those incurred to maintain t...

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