|
Consensus No. |
Description |
Download |
|
1/2007 |
Determination of Substantively Enacted Tax Rate
for Year of Assessment 2008 and Thereafter |
 |
|
1/2008 |
Applicable Accounting Standards for MSC Status
Company |
|
|
2/2008 |
Is Fixed Deposit Held on Lien for Bank Guarantee
Facilities a
Cash and Cash Equivalent? |
|
|
3/2008 |
Accounting treatment for impairment of goodwill
in situation where court approval has been
obtained to write it off against reserve |
|
|
4/2008 |
Split of the minimum lease payments between the
land and the building elements |
|
|
5/2008 |
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) |
|
|
6/2008 |
Accounting treatment for granting of ESOS by
parent company to subsidiary’s employees and
subsequent recharge by the parent |
|
|
7/2008 |
Revenue recognition for shipping freight
services companies |
|
|
8/2008 |
Accounting for rights issue with free warrants |
|
|
9/2008 |
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? |
|
|
10/2008 |
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? |
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