Accounting

FRSIC Consensus 3 - Is Fixed Deposit Held on Lien for Bank Guarantee Facilities a Cash and Cash Equivalent?

FRSIC Consensus 4 - Accounting Treatment for Impairment of Goodwill Where Court Approval Has Been Obtained to Write Off Against Reserves

FRSIC Consensus 5 - Split of the Minimum Lease Payments Between the Land and the Building Elements

FRSIC Consensus 6 - Accounting for Premium Paid for Transfer of Listing Status in a Reverse Takeover Scenario (Acquisition of the Listing Status of a Company That Was Not Itself a Going Concern)

FRSIC Consensus 7 - Accounting Treatment for Granting of ESOS by Parent Company to Subsidiary's Employees and Subsequent Recharge by the Parent

FRSIC Consensus 9 - Revenue Recognition for Right Issue With Free Warrants

FRSIC Consensus 12 - Sustainable Forest Management Concession Arrangement

FRSIC Consensus 16 - Distribution Equalisation in Unit Trust Funds

FRSIC Consensus 18 - Monies Held in Trust by Participating Organisations of Bursa Malaysia Securities Berhad

FRSIC Consensus 19 - Accounting for Prepaid Leasehold Land Held for Property Development by Developers

FRSIC Consensus 20 - Classification of the IPO Investor Securities of a Special Purpose Acquisition Company

FRSIC Consensus 22 - Classification of Fixed Deposits and Similar Instruments as Cash and Cash Equivalents

FRSIC Consensus 23 - Application of MFRS 15 "Revenue From Contracts With Customers" On Sale of Residential Properties

FRSIC Consensus 24 - Application of MFRS 15 "Revenue From Contracts With Customers" On Sale of Residential Properties in Sabah

FRSIC Consensus 25 - Application of MFRS 15 "Revenue From Contracts With Customers" On Sale of Residential Properties in Sarawak

FRSIC Consensus 26 - Accounting for Currencies Held for Sale in Money Services Businesses

FRSIC Consensus 27 - Treatment of Land Cost When Revenue Is Recognised Over Time by Measuring Progress Using Costs Incurred Method

FRSIC Consensus 28 - Capitalisation of Borrowing Costs in a Township Development

FRSIC Consensus 29 - Revenue Recognition in Bancassurance Arrangement Under MFRS 15 Revenue From Contracts With Customers

FRSIC Consensus 30 - Determining the Commencement of Depreciation or Amortisation of Bearer Plants – Oil Palm Trees

FRSIC Consensus 31 - Classification of Amount Due From Subsidiaries and Amount Due to Holding Company That Is Repayable on Demand

FAQs on Malaysian Private Entities Reporting Standards (MPERS)

FAQs on MFRS 15 Revenue From Contracts With Customers

FAQs on MFRS 9 Financial Instruments – Combined

FAQs on MFRS 9 Financial Instruments – Issued on 1 August 2018

FAQs on MFRS 9 Financial Instruments – Issued on 27 October 2017

FAQs on MFRS 9 Financial Instruments – Issued on 7 March 2018