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A Practical Guide to FinancialReporting Standard (Malaysia),2nd Edition

  • 商品編號: 19242595
  • 出版社: CCH Asia

HK$594.70 (速遞費用須知)
購買額滿HK$158免運費
免郵費優惠僅限香港、澳门、
台灣及中國大陸

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內容簡介

Accurate and reliable interpretations on the application of the FRS
Commentary, illustrations, work examples and extracts of published financial statements for ease of referencing to the practical application of the standards
Overall outlines of recognitions, measurements and disclosures required by the respective standards with ample case studies

Contents Includes: 


This new edition includes new standards, amendments, revisions and IC Interpretations issued by MASB as at 30 May 2009:

- 11 IC Interpretation statements – IC Int. 1-2, 5-11, 13-14
- FRS 123 (2010) on Borrowing Cost: Issued in May 2009; taking effect on 1 January 2010 [superseding FRS 123 (2004)] 
- FRS 4 & 7: Issued in November 2008; taking effect on 1 January 2010
- FRS 6: Issued in August 2006; taken effect from 1 January 2007
- FRS 8: Issued in November 2008; taking effect on 1 July 2010
- FRS 1 & 127: Amendment made in May 2009; taking effect on 1 January 2010 [to delete the cost method of accounting] 
- FRS 2: Amendment made in May 2009; taking effect on 1 January 2010 [to provide further guidance on vesting conditions and cancellations]
- FRS 121: Amendment made in February 2007; taken effect from 1 July 2009 [to change the accounting treatment for the exchange difference arising from net investment in a foreign operation]
- Examination-style Q&A at the end of chapter topics dealing with complex accounting issues – FRS 101, 112, 117 & 139


Product Includes: 


- One soft cover bound book 



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