Financial Accounting and Reporting 1 2e


Book

ISBN:

978-983-47-2981-3

Author:

Azlina Ahmad
Nur Ashikin Mohd Saat
Radziah Mahmud
Rosmini Mohd Aripin
Siti Manisah Ngalim
Maswati Abd Talib
Asna Atqa Abdullah

Available Resources:

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This is the second edition of Financial Accounting and Reporting 1, which has been updated to reflect the new provisions and changes that have come into force with the introduction of the Companies Act 2016 as well as the Conceptual Framework for Financial Reporting 2018. This textbook is intended to be used as reference for introductory level financial accounting and reporting courses. Its emphasis is on awareness of IFRS judgements and estimates, in line with Stage 1 of the framework-based teaching. Accordingly, discussions in the chapters focus mostly on elements definition, recognition and initial measurement. Students are first given an overview of the Malaysian Financial Reporting Framework, followed by the introduction of the Conceptual Framework for Financial Reporting and an overview of the presentation of financial statements. Much of the explanatory material has been drawn from the Malaysian business setting.

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