Investment Properties Investment properties are held for long term rental yields or for capital appreciation or both, and are not occupied by companies within the Group. Investment properties are measured initially at cost. After initial recognition, investmen...
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Tagged As: Accounting policy, investment properties, notes to the accounts, notes to the financial statements, sample disclosure, Sample Disclosure in Financial Statements
LAND HELD FOR DEVELOPMENT Land held for development of certain subsidiary companies are charged together with property development costs for banking facilities granted as disclosed in Note XX.
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Tagged As: land held for development, notes to the accounts, notes to the financial statements, Sample Disclosure in Financial Statements
Independent auditors’ report to the members of ABC Bhd. (Incorporated in Malaysia) Report on the Financial Statements We were engaged to audit the financial statements of ABC Bhd., which comprise the balance sheets as at (date/month/year) of the Group and o...
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Tagged As: default of loan, disclaimer opinion, going concern issue, going concern problem, notes to the accounts, qualified subsidiaries report, sample auditors' report
Long term receivables 2009 2008 RM RM Amount due from subsidiary companies 800,000 700,000 Amount due from associated companies 500,000 500,000 1,300,000 1,200,000 The above amounts due from subsidiaries and associated companies are unsecured, inte...
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Tagged As: long term receivables, notes to the accounts, notes to the financial statements, Sample Disclosure in Financial Statements