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 9th 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 an...
This edition of the Malaysian Private Entities Reporting Standards Framework aims to keep practitioners and students up to date with the current developments in the MPERS Framework. The book focuses on accounting principles and serves to guide readers on the preparation and presentation of financ...
This edition of the Malaysian Private Entities Reporting Standards Framework aims to keep practitioners and students up to date with the current developments in the MPERS Framework. The book focuses on accounting principles and serves to guide readers on the preparation and presentation of financ...
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, companies, partnerships, limited liability partnerships, 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, companies, partnerships, limited liability partnerships, and other taxable...
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