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Financial Accounting and Reporting 3 (ebook)
Financial Accounting and Reporting 3 (ebook)
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, 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, it contains 19 chapters that build on the knowledge and skills introduced in Financial Accounting and Reporting 1 and 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 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 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.
Table of contents
Financial Accounting and Reporting 3
1. Operating Segments
2. Related Party Disclosures
3. Share - Based Payments
4. Employee Benefits and Reporting by Retirement Plans
5. Interim Financial Reporting
6. Advanced Financial Statement Analysis
7. Revenue Recognition Issues
8. History and Development of Accounting and Accounting Theory
9. Formulation and Verification of Accounting and the Accounting Theory
10. Conceptual Issues in Financial Reporting - Measurement and Valuation Aspects
11. Accounting Regulation and Accounting Standards
12. Reporting Standards for Small and Medium-Sized Entities
13. Emerging Issues in the Financial Accounting Environment in Malaysia
14. Basic Consolidation Techniques
15. Complex Groupstructure
16. Joint Arrangements and Investments in Associates and Joint Ventures
17. Changes in Group Structure
18. Consolidated Statement of Cash Flows
19. Foreign Operations