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:
Malaysia Income Tax Act 1967 with Complete Regulations and Rules is ideal for practitioners to use in the courtroom, handy as a desk or portable reference and reliable as a student text. This volume contains the full text of the Income Tax Act 1967. Rules and legislative...
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 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...
Series on International Taxation Volume #66 Double Non-taxation and the Use of Hybrid Entities, currently in its second edition, is the first systematic in-depth analysis of the OECD Base Erosion and Profit Shifting (BEPS) Action Plan 2 and hybrid entities, a timely book providing a critic...
International Commercial Agreements, currently in its seventh edition, is a nonpareil one-volume book discussing and analyzing all the essential components of international contracts, regardless of whether the contracting parties are interacting face-to-face or dealing electronically at some ...
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