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Financial Accounting and Reporting in Malaysia Volume 2, 8th Edition

Financial Accounting and Reporting in Malaysia Volume 2, 8th Edition

Author: Tan Liong Tong
Publisher: CCH Malaysia
ISBN: 9789672875246
Published In: October 2024
Format: Paperback , 1042 pages
Jurisdiction: Malaysia ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

The Financial Accounting & Reporting in Malaysia (FARM) book comes in 2 volumes. The eighth edition of FARM Volume 1 was released in 2022. This eighth edition of FARM 2 has been drafted to incorporate the new and amended MFRSs issued after 31 December 2017 that relate to the more advanced areas of financial reporting and new developments. This edition also discusses the global concern about greenhouse gas emissions and the need for sustainability and climate change reporting.

Key features and inclusions

new and amended MFRSs, IC Interpretations and Agenda Decisions that relate to financial reporting
new chapter on Entities in the Supply of Renewal Green Energy
expansion of the chapter on corporate social responsibility, integrated reporting, sustainability reporting and climate change reporting.
additional guidance on new IC Interpretations and Amendments to MFRSs issued after 31 December 2017
enhanced analysis, discussions and examples of actual company practices of specialised industries in Malaysia

Financial Instruments - Recognition and Derecognition
Financial Instruments – Measurement and Reclassification
Hedging and Hedge Accounting
Financial Instruments - Presentation & Disclosures
Earnings Per Share
Mergers, Share and Business Valuation
Business Combinations
Reverse Acquisitions, Mergers & Combined Financial Statements
Consolidated and Separate Financial Statements
Advanced Consolidation Principles
Joint Arrangements and Associates
Disclosures of Interests in Other Entities
The Effects of Changes in Foreign Exchange Rates
Consolidated Statement of Cash Flows
Segment Reporting
Related Party Disclosures
Banks and Similar Financial Institutions
Insurance Entities
Investment Trust Funds
Agriculture Entities
Extractive Industries
Interim Reporting
Management Commentary, Corporate Governance, Sustainability Reporting & Social and Voluntary Reporting

Tan Liong Tong , Technical Consultant to Mazars Malaysia

Tan Liong Tong was previously an Associate Professor at the Graduate School of Management, Universiti Putra Malaysia. He is member of the Malaysian Institute of Certified Public Accountants (MICPA) and the Malaysian Institute of Accountants (MIA).

Mr. Tan is the current project manager of the MASB Working Group on Consolidation. He has served in various working committees of the Malaysian professional accountancy bodies, including being a Council member of the MICPA and a member of its Accounting and Auditing Technical Committee, and a member of the Accounting & Auditing Standards Committees of the MIA. He has also served as a Technical Advisor to the Financial Reporting Standards Implementation Guidance Committee of the MIA. He was previously engaged as a Technical Consultant to the Malaysian Accounting Standards Board (MASB) and the Securities Commission (SC). He was a member of the Editorial Panel of the Institute of Bankers’ Journal. He had also served as an external or chief examiner, an academic advisor, a consultant to various institutions and organizations, and as a project manager for various working groups of the MASB that developed MASB Standards.

Mr. Tan holds a Diploma in Agriculture and a Bachelor of Science in Agribusiness, both from Universiti Putra Malaysia. He also holds a Master in Business Administration from the University of Philippines, Diliman campus. He qualified as a CPA under articleship with an international accounting firm in Kuala Lumpur. His distinguished academic achievements include winning the Chancellor’s Gold Medal for being the best overall student in Universiti Putra Malaysia and the Best Overall Performance awards in the MICPA’s Foundation and Professional II examinations.

Mr. Tan’s research interest lies in the area of financial accounting and reporting practices. He has published numerous research articles, technical articles, books and monographs in this area of accounting. Apart from this Book, he has also authored and co-authored various books and manuals, including the popular titles of:

Consolidated Financial Statements, 9th edition,
Malaysian Private Entities Reporting Standard – the MPERS Framework, 2nd edition,
Illustrative MPERS Financial Statements – with Commentaries and Guidance Notes, 2nd edition,
A Comprehensive Guide to IFRS 15 and IFRS 16, 2nd edition,
Financial Instruments: Recognition, Measurement, Presentation & Disclosures, 4th edition,
Business Combinations and Consolidation, 2nd edition,
Share Buybacks and Financial Assistance,
Financial Management,
Deferred Taxation, 4th edition,
An Application Handbook on MASB 25 Income Taxes,
An Application Handbook on FRS 136 Impairment of Assets,
An Application Handbook on FRS 111 Construction Contracts & FRS 201 Property Development Activities,
AccMan Malaysia - The Accountant’s Manual.