The 5th edition of Financial Instruments: Recognition, Measurement, Presentation & Disclosures discusses the requirements in MFRS 9 and the amended MFRS 132 and MFRS 7. For private entities applying the MPERS Framework, the requirements on financial instruments are covered in three sections, namely: (i) Section 11 Basic Financial Instruments; (ii) Section 12 Other Financial Instruments Issues; and (iii) Section 22 Liabilities and Equity, with an option for private entities to apply the recognition and measurement standards in MFRS 139.
This book is drafted with the objective of making the standards understandable and operational to accountants and accounting students. The focus of this book is on the application aspects of the accounting standards for financial instruments.
Key features and inclusions:
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...
This book discusses intellectual property rights and how they fit into the human rights framework. It introduces the topic of intellectual property, and it uses the example of plain packaging policy for tobacco products to demonstrate how intellectual property rights are a type of human rights. T...
The increasing focus on Environmental, Social and Governance (ESG) considerations stands as a major shift in how companies and investors interact. Issues once seen as irrelevant to the performance of companies are now being brought to the forefront. In a recent speech ASIC Chair Joe Longo stated,...
The Financial Accounting & Reporting in Malaysia (FARM) book comes in 2 volumes. The eighth edition of FARM Volume 1 was released in 2022. This eighth edition of FARM 2 has been drafted to incorporate the new and amended MFRSs issued after 31 December 2017 that relate to the more advanced are...
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