The effective date of the application of this FRSIC CONSENSUS was 1 September 2009. The release of FRSIC Consensus 13 – Expenses Permitted To Be Written Off Against The Share Premium Account Under Section 60 of the Companies Act, 1965 provides guidance...
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Tagged As: expenses allowed to be written off against share premium, section 60 Companies Act Malaysia, Share premium account
The effective date of the application of this FRSIC CONSENSUS was 1 September 2009. The release of FRSIC Consensus 12 – Sustainable Forest Management Concession Arrangements provides guidance, on the issue addressed in this Consensus is whether the ...
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Tagged As: accounting for biological assets, accounting for sustainable forest management concession arrangements, IAS 41 Agriculture, MASB ED 50
The effective date of the application of this FRSIC CONSENSUS was 31 July 2008. The release of FRSIC Consensus 11 – When A Company Changes The Measurement Basis For Its Assets Which Warrants A Prior Year Adjustment, Should The Related Depreciation Charge...
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Tagged As: depreciation treatment on change of measurement basis of asset, FRS 116, FRSIC Consensus 11, prior year adjustment on depreciation, retrospective adjustment on depreciation
The effective date of the application of this FRSIC CONSENSUS was 31 July 2008. The release of FRSIC Consensus 10 – How To Compute The Majority Of The Benefits And Risks Of Special Purpose Entity (SPE) And What Constitutes The Residual Interest In The Ca...
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Tagged As: Consolidation of SPE, FRSIC 10, IC Interpretation 112 Consolidation Special Purpose Entities, Special Purpose Entities
The effective date of the application of this FRSIC CONSENSUS was 31 July 2008. The release of FRSIC Consensus 9 – Accounting For Rights Issue With Free Warrants provides guidance, on the issue whether a value should be allocated to free warrants that...
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Tagged As: allocating proceeds from rights issue with free warrants, FRSIC Consensus 9, valuation of free warrants
The effective date of the application of this FRSIC CONSENSUS was 27 March 2008. The release of FRSIC Consensus 8 – Revenue Recognition For Shipping Freight Services Companies provides guidance, on recognition of revenue for shipping freight services c...
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Tagged As: FRS 118 Revenue, FRSIC 8, recognising revenue from uncompleted voyages, revenue from incomplete services of liner voyages, revenue from shipping freight