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Financial Accounting and Reporting 1 (ebook)
Financial Accounting and Reporting 1 (ebook)
Azlina Ahmad, Nur Ashikin Mohd Saat, Radziah Mahmud, Rosmini Mohd Aripin, Siti Manisah Ngalim, Maswati Abd Talib, Asna Atqa Abdullah, S. Susela Devi (editor), Nurmazilah Mahzan (editor)
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.
Table of contents
Financial Accounting and Reporting 1
1. Malaysian Reporting Environment
2. The Conceptual Framework for Financial Reporting
3. Presentation of Financial Statements
4. Assets
5. Liabilities
6. Equity
7. Income: Revenue Recognition and Measurement
8. Expenses: Recognition and Measurement
9. Preparation of Financial Statements
10. Statement of Cash Flows
11. Financial Statement Analysis