The Malaysian Institute of Accountants (MIA) has issued a new FRSIC CONSENSUS on 30 March 2011. The release of FRSIC Consensus 15 – Classification Of A Term Loan That Contains A Repayment On Demand Clause By The Borrower provides guidance, to address the cur...
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Tagged As: Classification of Loan where lender has repayment on demand clause, FRSIC Consensus 15, para 69 FRS 101, para 73 FRS 101
The Malaysian Institute of Accountants (MIA) has issued a new FRSIC CONSENSUS on 23 March 2011. The release of FRSIC Consensus 14 – Impairment of Investment in Equity Instrument Categorised as Available-for-Sale Financial Asset due to “Significant or P...
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Tagged As: Available-for-Sale Financial Asset, FRS 139, FRSIC Consensus 14, Impairment of investment in equity instrument, significant or prolonged decline in fair value
Operating Segments In the previous financial years, the Group deemed a segment as a distinguishable component of the Group that was engaged either in providing products or services (business segment), or in providing products or services within a particular ec...
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Tagged As: FRS 8 Operating Segments, operating segments, sample accounting policy, Sample Disclosure in Financial Statements, segmental reporting
Note On Significant Event During The Year – Lifting Of PN 17 Status The Company had previously announced on 8 April 2008 that it intended to undertake a regularisation scheme to address its status under the Amended Practice Note 17/2005 of the Listing Requir...
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Tagged As: PN 17 companies, PN 17 disclosure, Sample Disclosure in Financial Statements, significant event
LIFTING OF PN 17 STATUS The Company had previously announced on 8 April 2008 that it intended to undertake a regularisation scheme to address its status under the Amended Practice Note 17/2005 of the Listing Requirements issued by Bursa Malaysia Securities Ber...
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Tagged As: lifting of PN 17 status, Sample Disclosure in Directors' Report, significant event