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Financial Accounting and Reporting 1

Author : Azlina Ahmad, Nur Ashikin Mohd Saat et al
ISBN 13 : 9789834714154
Year of Publication : August 2015

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About this Book

This textbook is intended to be used as reference for the introductory level financial accounting and reporting course. 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 have been drawn from the Malaysian business setting.

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