Posted inFinancial Accounting

MAIG 3: Preparation of consolidated financial statements for a group that disposed of its only subsidiary during the financial year

In this article, we are bringing to you the latest implementation guidance which discusses the preparation of consolidated financial statements for a group that had disposed of its only subsidiary during the financial year. This implementation guidance, named as MFRS Application and Implementation Guide 3 (“MAIG 3”), is issued by the MFRS Application and Implementation […]

Posted inFinancial Accounting

COVID-19 impact: What have Malaysian listed companies disclosed in their financial statements

COVID-19 has impacted businesses in some way or another. The degree and extent of the impact are different from one company to another. In this article, we will share with you some insights on what has listed companies in Malaysia disclosed in their audited financial statements on the impact of COVID-19 on their businesses and […]

Posted inFinancial Accounting

IFRIC Agenda Decision: How Does It Affect You?

IFRIC Agenda Decision is a document issued by the IFRS Interpretations Committee (“IFRIC”). What is IFRIC? IFRIC is an interpretive committee of the International Accounting Standards Board (“IASB”). The function of the IFRIC is to deliberate, respond, and provide a recommendation on issues submitted to the committee regarding the application of the accounting standards issued […]

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