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Financial Accounting and Reporting 2 (ebook)
Financial Accounting and Reporting 2 (ebook)
Akmalia Mohamad Ariff, Ervina Alfan, Mazni Abdullah, Noor Sharoja Sapiei,Sherliza Puat Nelson,Mohamad Hafiz Rosli, S. Susela Devi (editor),Nurmazilah Mahzan (editor)
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 10 chapters that build on the knowledge and skills introduced in Financial Accounting and Reporting 1. It exposes students to more complex items, while exploring topics such as property, plant and equipment, inventory, intangible assets, investment property, biological assets, financial instruments, leases, deferred tax, introduction to group accounts, as well as impairment of assets. 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 case studies to assess and reinforce their learning.
Table of contents
Financial Accounting and Reporting 2
1. Property, Plant and Equipment
2. Inventory
3. Intangible Assets
4. Investment Property
5. Biological Assets
6. Financial Instruments
7. Leases
8. Deferred Tax
9. Introduction to Group Accounts
10. Impairment of Assets