This book is a comprehensive guide to the preparation of consolidated financial statements in Malaysia. It discusses consolidation financial statements in the context of the Malaysian Financial Reporting Standards Framework (MFRS Framework) issued by the Malaysian Accounting Standards Council (MASB) and that are effective as at 1 January 2018.
The major MFRS discussed are MFRS 3 Business Combinations, MFRS 10 Consolidated Financial Statements, MFRS 11 Joint Arrangements, MFRS 12 Disclosures of Interests in Other Entities, MFRS 127 Separate Financial Statements, and MFRS 128 Investments in Associates and Joint Ventures.
This book is written based on many years of teaching, research and practical experience. It adopts a professional approach and is presented in a step-by-step, easy-to-understand style.
This book will be an invaluable source of reference to both accounting practitioners and students in Malaysia.
Topics Covered:
_______________________________________________________
Ng Eng Juan is the Professor of Accountancy and Head of Accountancy Program in Singapore University of Social Sciences. Prior to that, he lectured in Universiti Kebangsaan Malaysia and in Nanyang Technological University (Singapore), and worked in a Big Four accounting firm in Kuala Lumpur. Prof Ng has been actively involved in the accounting profession, serving in the technical committee of professional accounting bodies, acted as external examiner/advisor to accounting professional/degree programmes, and conducting regular professional development programmes. Prof Ng has also authored several highly-regarded professional accounting books including “Consolidated Accounts”, “Cash Flow Statements”, “Consolidation: Changes in Shareholding Interests”, and “A Practical Guide to Malaysian Financial Reporting Standards”.
The Malaysia Master Tax Guide is a practical, accurate, and dependable overview of the structure, characteristics, and scope of Malaysia Income tax law and practice. It describes how the legislation relates to individuals, partnerships, limited liability partnerships, companies, and other taxable...
The 8th edition of Financial Accounting and Reporting in Malaysia, Volume 1 aims to develop knowledge and skills in understanding and applying the MFRSs, IFRSs and MPERS. With a clear emphasis on local practices, accounting principles are discussed in detail to guide users on the preparation...
The Malaysia Audit Manual, 5th Edition, is a comprehensive guide designed to assist professional accountants and auditors in conducting audits for various reporting and non-reporting entities. It includes audit programmes, procedures, detailed and comprehensive checklists, and documentation requi...
Consolidated Financial Statements,10th Edition was writte n to keep the materials up to date with the latest developments in financial reporting standards promulgated by the International Accounting Standards Board (IASB), as well as to incorporate changes in new IFRSs that may affect consolidate...
The International Master Tax Guide is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions. This 7th Edition covers the following 28 countries: Argentina, Australia, Austria, Belgium, Canada, China, Denmark, France, Germ...
Prices shown are in MYR and do not include Delivery and Handling | Copyright © 2021 Wolters Kluwer