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Malaysian Financial Reporting Standards (MFRSs) = IFRSs that apply to any reporting period on or after 1 January 2012 are :
(a) MFRS
(b) IC Interpretations
MFRS 101 = IAS 1 as issued and amended by the IASB
MFRS 101 simultaneously in compliance with IAS 1
1 Jan 2012 19 Nov 2011
Presentation of
Financial Statement
1 Jul 2012 19 Nov 2011
Presentation of
Items of Other Comprehensive Income
1 Jan 2013 31 Jul 2012
Amendment to MFRS 101
Provide information in making economic decisions (Faithful representation)
Provide information to decision makers in time (Timeliness)
Classify, characterize and present information clearly (Understandability)
Assure users that information faithfully represents the economic phenomena (Verifiability & Faithful representation)
Provide information about the financial position, financial performance and cash flows in making economic decisions (Faithful representation)
Provide information to decision makers in time to be capable of influencing their decisions (Timeliness)
Classify, characterize and present information clearly (Understandability)
Assure users that information faithfully represents the economic phenomena (Verifiability & Faithful representation)
Ensure comparability both with the entity's FS of previous periods and with the FS other entities
Sets out requirements and guidelines for presentation of FS
Para 18
FACE problem!!! hahaha...
Other accouting policies
Para 125
Para 138
(a) nature
(b) carrying amount as at the end of the reporting period
Para 117
(Summary)
Para 10A:
Information to be presented in the Statement of Comprehensive Income or in the Notes
Para 81A:
Information to be presented in the Profit or Loss section
An entity may present Statement of Comprehensive Income in :-
Source: AirAsia Berhad
Information to be presented in the Other Comprehensive Income section
Profit or Loss
Source: Walmart Store
Finance industry
Information to be presented in the Statement of Comprehensive Income or in the Notes
Single Statement
Separate Statements
Source: AEON Credit Service (M) Berhad
Source: AirAsia Berhad
Total other Comprehensive Income
Source: Air Asia Berhad
Notes
Separate Statements
Single Statement
Source: AEON Credit Service (M) Berhad
Para 54
Comprehensive Income for the period
Source: IJM Land Berhad
Source: Berjaya Sports Toto Berhad
Para 60: Presentation of assets & liabilities in order of liquidity (relevant & reliable)
Source: Chee Wah Corporation Berhad
Source: Petronas Gas Berhad
Function Of Expense
Para 55
Disaggregated PPE – MFRS 116
Disaggregate of equity capital & reserves
Source: Sime Darby Berhad
Additional line item
Para 66
Notes
Subtotals
Information to be presented in the Profit or Loss section
Intend to sell or consume
Hold assets for trading purpose
Realise the assets (within 12 months)
Cash or cash equivalent
Source: Sime Darby Berhad
Information to be presented in the Other Comprehensive Income section
%
Felda Global Ventures Holdings Berhad
Source: Air Asia Berhad
Source: Sime Darby Berhad
Notes
Notes
par value
Source: Air Asia Berhad
Source: Padiberas National Berhad
(iii)
(i)
Nature Of Expense
(ii)
Finance industry
Source: Sime Darby Berhad
%
Source: AEON Credit Service (M) Berhad
Liquidity and solvency
Additional information for changes in assets, liabilities and equity