Financial Accounting and Reporting 3



978 983 47 2412 2


S. Susela Devi
Nurmazilah Mahzan
Mary Margaret Francis
Noraini Mohd Nasir
Ooi Chee Keong
Mohamad Hafiz Rosli
Roshayani Arshad
Wong Teck Keong
Mara Ridhuan Che Abdul Rahman
Hafiz-Majdi Ab Rashid

Available Resources:

Student resource
• Online Tests#

Lecturer resources
• Teaching PowerPoint Slides
• Instructor’s Manual**
• Solutions Manual*

# Available: Chapters 1, 3–5, 13–19
* Available: Chapters 1, 3–5, 7–10, 13–19
** To come

This book caters for degree students pursuing accounting and business courses at institutions of higher learning. Aligned with the framework-based teaching of International Financial Reporting Standards (IFRS) pedagogy, this comprehensive book contains 19 chapters that build on the knowledge and skills introduced in Financial Accounting and Reporting 1 and Financial Accounting and Reporting 2. It exposes students to more complex items, while exploring topics such as MFRS 8 Operating Segments, MFRS 124 Related Party Disclosures, MFRS 2 Share-based Payments, employee benefits and reporting by retirement plans, interim financial reporting, advanced financial statement analysis, the history and development as well as the formulation and verification of accounting and the accounting theory, accounting regulation, standards and emerging issues, reporting standards for small and medium-sized entities (SMEs) in Malaysia, basic consolidation techniques, joint arrangements and investments in associates and joint ventures, the treatment for Consolidated Statement of Cash Flows, as well as foreign operations.

     Students are guided in a systematic and progressive manner to acquire the required technical competencies in MFRS. The discussions are aptly punctuated with relevant worked examples to enhance the students’ understanding of various concepts and issues, and how these are related to the conceptual framework. They are also provided with ample review questions, application exercises and 13 case studies to assess and reinforce their learning.

Key Features

• Complies with the latest Malaysian Financial Accounting and Reporting Standards (MFRS)

• Adheres to the financial accounting syllabuses of local universities, based on the Hala Tuju 3

• Presents important topics and concepts in a systematic and accessible manner

• Discusses the fundamentals and issues with worked examples to enhance students’ grasp of the topics

• Provides ample review questions, application exercises and case studies to assess and reinforce students’ technical competencies in MFRS

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