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  Issues Rejected
 

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?

(2008)

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?

(
2008)

25 - Should investment tax allowance and reinvestment allowance be recognised as a deferred tax?

(2008)

24 - Is FRS 1 applicable in the migration of accounting framework from the Private Entity Reporting Standards (PERS) to the Financial Reporting Standards (FRS)?

(
2008)

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?

(2008)

13 - What is the appropriate accounting treatment for (a) capital reduction by way of distribution in kind and (b) dividends-in-kind?

(2007)

08 - Does the requirement of measuring cost of business combination at fair value in FRS 3 Business Combinations, change the amount of share premium to be recorded?

(
2007)

 

 
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