Tag: notes to the accounts

Sample Disclosure – Accounting Policy Of Investment Properties (19 January 2011)

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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Sample Disclosure – Note On Discontinued Operation (10 October 2009)

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Sample Disclosure – Note On Property Development Costs (17 September 2009)

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Sample Disclosure – Note On Land Held For Development (16 September 2009)

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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Sample Disclosure – Auditors’ Report With Disclaimer Of Opinion (15 September 2009)

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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Sample Disclosure – Note On Long Term Receivables (27 August 2009)

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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