The effective date of the application of this FRSIC CONSENSUS was 27 March 2008. The release of FRSIC Consensus 4 – Accounting Treatment For Impairment Of Goodwill In Situation Where Court Approval Has Been Obtained To Write It Off Against Reserves provides...
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Tagged As: Court order to write off goodwill against share premium, FRSIC Consensus 4, impairment of goodwill, Section 64 Companies Act Malaysia, write off goodwill against reserves
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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Tagged As: impairment of goodwill, note on goodwill, Sample Disclosure in Financial Statements, value in use calculations
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
