Chapter Topics
Chapter 1: An Overview of the Financial Reporting in Malaysia
Chapter 2: The Conceptual Framework for Financial Reporting
Chapter 3: Presentation of Financial Statements
Chapter 4: Statement of Cash Flows
Chapter 5: Accounting Policies, Estimates and Errors & First-time Adoption of a New Reporting Framework
Chapter 6: Revenue from Contracts with Customers
Chapter 7: Inventories, Current Assets and Current Liabilities
Chapter 8: Construction Contracts & Service Concession Arrangements
Chapter 9: Property Development Activities
Chapter 10: Property, Plant & Equipment
Chapter 11: Investments in Equity & Debt Instruments
Chapter 12: Investment Property
Chapter 13: Intangible Assets
Chapter 14: Impairment of Assets
Chapter 15: Non-Current Assets Held for Sale and Discontinued Operations
Chapter 16: Long-Term Financial Liabilities and Borrowing Costs
Chapter 17: Leases
Chapter 18: Deferred Taxation
Chapter 19: Employee Benefits and Retirement Benefit Plans
Chapter 20: Share-Based Payments
Chapter 21: Commitments, Provisions and Contingencies
Chapter 22: Events after the Reporting Period and Other Significant Events
Chapter 23: Government Grants, Deferred Income and Regulatory Deferral Accounts
Chapter 24: Share Capital, Reserves and Other Equity Items
Chapter 25: Fair Value Measurement
Chapter 26: Reporting Hyperinflationary Economies.
