|Book MYR215.00 (No SST)|
The latest edition of this book aims to keep up to date with the current developments in financial reporting standards on group accounts promulgated by the International Accounting Standards Board (IASB), and to incorporate the changes in the new Malaysian Companies Act 2015 on no par value shares and other requirements.
Aside from the MFRS Framework, this also includes the MPERS Framework for private entities, which became effective on 1 January 2016 and has various sections dealing with business combinations and consolidation.
There may also be circumstances where a group does not yet exist legally but the financial statements of segments or units under common control need to be aggregated for a particular transaction or event, such as in an initial public offer of shares. This new edition incorporates the accounting requirements and procedures for preparing combined financial statements in such circumstances.
This book is recommended as an invaluable source of reference for accounting students and practitioners as a comprehensive guide to the principles of consolidated financial statements.
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