Learnaccounting's Weblog

Sample Disclosure – Change Of Principal Activities (3 August 2011)

learnaccounting — Wed, 03 Aug 2011 12:03:47 +0000

Sample disclosure of change of principal activities in directors’ report: Change Of Principal Activities

Filed under: Sample Disclosure of Directors' Report Tagged: change in principal activities, principal activities, sample disclosure in directors' report

Article On Capital Statement (2 August 2011)

learnaccounting — Tue, 02 Aug 2011 14:34:03 +0000

Article on a tool used to catch tax cheats – Capital Statement: How to catch tax cheats?

Filed under: Income Tax Tagged: capital statement, income tax, method to catch tax cheats, tax evasion

Sample Reports And Financial Statements (5 July 2011)

learnaccounting — Tue, 05 Jul 2011 05:38:26 +0000

If you need a complete sample of reports and financial statements prepared in accordance with Financial Reporting tandards in Malaysia and the Companies Act 1965 please click this:Sample Reports And Financial Statements

Filed under: Examples of Income Statement and Balance Sheet Tagged: Sample Disclosure in Financial Statements, sample financial statements, sample notes to the financial statements, sample reports and financial statements, sample statement of changes in equity

Sample Statement Of Changes In Equity (20 May 2011)

learnaccounting — Fri, 20 May 2011 06:59:59 +0000

If you need sample statement of changes in equity please click this: Sample Statement Of Changes In Equity

Filed under: Sample Statement Of Changes In Equity Tagged: effect of adopting FRS139, listing expenses, merger deficit, Sample Disclosure in Financial Statements, sample statement of changes in equity

Sample Disclosure – Revenue Recognition Policy For Sale Of Goods (6 May 2011)

learnaccounting — Fri, 06 May 2011 01:57:02 +0000

If you need sample disclosure of accounting policy on revenue recognition for sale of goods please click this:Revenue Recognition Policy For Sale Of Goods

Filed under: Sample Disclosure of Accounting Policy Tagged: revenue recognition policy, sale of goods recognition

Sample Disclosure – Directors’ Interest In Shares (5 May 2011)

learnaccounting — Thu, 05 May 2011 03:03:53 +0000

If you need sample disclosure of Directors’ Interest in Shares in Directors’ Report please click this:Sample Disclosure Of Directors’ Interest in Shares In Directors’ Report

Filed under: Sample Disclosure of Directors' Report Tagged: deemed interest in shares, directors' interest in shares, sample disclosure in directors' report, Section 134(12)(c) of the Companies Act 1965

FRSIC Consensus 13 – Expenses Permitted To Be Written Off Against The Share Premium Account Under Section 60 of the Companies Act, 1965 (

learnaccounting — Fri, 08 Apr 2011 09:37:43 +0000

Please click this: FRSIC Consensus 13 – Expenses Permitted To Be Written Off Against The Share Premium Account Under Section 60 of the Companies Act, 1965

Filed under: International Financial Reporting Standards Tagged: expenses allowed to be written off against share premium, section 60 Companies Act Malaysia, Share premium account

FRSIC Consensus 12 – Sustainable Forest Management Concession Arrangements (1 September 2009)

learnaccounting — Fri, 08 Apr 2011 09:27:04 +0000

Please click this: FRSIC Consensus 12 – Sustainable Forest Management Concession Arrangements

Filed under: International Financial Reporting Standards Tagged: accounting for biological assets, accounting for sustainable forest management concession arrangements, IAS 41 Agriculture, MASB ED 50

FRSIC Consensus 11 – When A Company Changes The Measurement Basis For Its Assets Which Warrants A Prior Year Adjustment, Should The Related Depreciation Charges Be Adjusted Retrospectively Based On The Revised Definition Of Residual Value In Accordance With FRS 116? (31 July 2008)

learnaccounting — Fri, 08 Apr 2011 08:47:42 +0000

Please click this: FRSIC Consensus 11 – When A Company Changes The Measurement Basis For Its Assets Which Warrants A Prior Year Adjustment, Should The Related Depreciation Charges Be Adjusted Retrospectively Based On The Revised Definition Of Residual Value In Accordance With FRS 116?

Filed under: International Financial Reporting Standards Tagged: depreciation treatment on change of measurement basis of asset, FRS 116, FRSIC Consensus 11, prior year adjustment on depreciation, retrospective adjustment on depreciation

FRSIC Consensus 10 – How To Compute The Majority Of The Benefits And Risks Of Special Purpose Entity (SPE) And What Constitutes The Residual Interest In The Case Where There Are Different Tranches Of Risks? (31 July 2008)

learnaccounting — Fri, 08 Apr 2011 08:32:45 +0000

Please click this: FRSIC Consensus 10 – How To Compute The Majority Of The Benefits And Risks Of Special Purpose Entity (SPE) And What Constitutes The Residual Interest In The Case Where There Are Different Tranches Of Risks?

Filed under: International Financial Reporting Standards Tagged: Consolidation of SPE, FRSIC 10, IC Interpretation 112 Consolidation Special Purpose Entities, Special Purpose Entities