28- Should the financial statements of a financially healthy entity be prepared on a basis other than a going concern basis when management intends to liquidate or to cease trading or has no realistic alternative but to do so?
26- FRS 127 allows Investment in Subsidiary be stated either at cost or at the carrying revalued amount. How does a company apply FRS 127 retrospectively if it chooses to state its Investment in Subsidiary at cost in a situation where the revaluation reserve has been utilized?
25- Should investment tax allowance and reinvestment allowance be recognised as a deferred tax?
24 - Is FRS 1 applicable in the migration of accounting framework from the Private Entity Reporting Standards (PERS) to the Financial Reporting Standards (FRS)?
22- Should FRS 121 be amended to allow an entity to present its financial statements in its functional currency which is a currency other than Ringgit Malaysia?
13- What is the appropriate accounting treatment for (a) capital reduction by way of distribution in kind and (b) dividends-in-kind?
08- Does the requirement of measuring cost of business combination at fair value in FRS 3 Business Combinations, changes the amount of share premium to be recorded?
See also Upcoming Working Group meeting Issues undertaken by Industry Task Force Submission of issue Consensus reached
