Explore the key requirements on how to account for business combinations in this article. It helps preparers to focus on the important considerations as required in IFRS 3.
Malaysia
Malaysia Latest News, Opinion and Technical Articles for Accounting, Tax, Finance, Audit and related Technology.
Posted inFinancial Accounting
Factsheet Series: Accounting for Business Combinations in IFRS 3 (Part 1)
The article summarises the accounting for business combinations in IFRS 3. This Part 1 explains the concept and how we determine a business combination.
Posted inFinancial Accounting
Factsheet Series: Accounting for Joint Arrangements in IFRS 11
A quick summary on how an entity should account for its interest in joint arrangements, including those that it has joint control or not under IFRS 11.
Posted inFinancial Accounting
Factsheet Series: Key principles in accounting for Associates and Joint Ventures
The summary of the key principles to account for investments in associates and joint ventures under IAS 28, including when not to apply the equity method.
Posted inFinancial Accounting
Factsheet Series: Key Principles in the Preparation of Consolidated Financial Statements in IFRS 10
Preparation of consolidated financial statements can be confusing. This article helps you to understand the key principles of IFRS 10.
Posted inFinancial Accounting
Factsheet Series: Preparation of Separate Financial Statements under IAS 27
This article helps you to understand what is separate financial statements in IAS 27 and how does it differ from other types of financial statements.
Posted inFinancial Accounting
Factsheet Series: Key focus of IAS 10 Events after the Reporting Period
Join us in this article to understand how those events which took place after the reporting period may affects the numbers reported in the financial statements.
Posted inFinancial Accounting
Analysis of IFRIC Agenda Decision: Over time transfer of constructed good (IAS 23 Borrowing Costs)
This article provides an insights on how IFRIC Agenda Decision on IAS 23 Borrowing Costs effects property players listed in the main market in Malaysia.
Posted inFinancial Accounting
Transition to MPSAS: Key focus in preparing your MPSAS financial statements
This article discusses the key focus for entities transition to MPSAS. It also touches on the information to be disclosed relating to the transition.
Posted inFinancial Accounting
Analysis of the financial impact from the initial adoption of MFRS 16 to Malaysian listed companies
A year after the effective date of MFRS 16 – Have you wondered what is the financial impact from the initial adoption of this standard? This Analysis bring to you insights on the financial impact of adopting this standard to 36 Malaysian listed companies in the main market in 6 sectors.