Please click this: FRSIC Consensus 13 - Expenses Permitted To Be Written Off Against The Share Premium Account Under Section 60 of the Companies Act, 1965
My Headlines
Accounting Training Courses
Link To This Blog!
Blog Archive
-
►
2010
(12)
-
►
December
(7)
- Sample Disclosure - Note On Unrecognised Deferred ...
- Sample Disclosure - Note On Significant Post Balan...
- Sample Disclosure - Auditors' Report With Qualifie...
- Sample Disclosure - Auditors' Report With Disclaim...
- Sample Disclosure - Note On Provison For Liabiliti...
- Sample Disclosure - Note On Capital Commitments (1...
- Sample Disclosure - Note On Change Of Comparative ...
-
►
December
(7)
Technorati
FeedAge
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
Disclaimer
Subscribe Now: Feed Icon
Babel Fish Translation
Topics
- Accouting Documents & Accounting Cycles
- Cash Basis Vs Accrual Basis Of Accounting
- Cash Book
- Collection From Sales Or Services Rendered
- Contribution Of Capital From Owners
- Debits and Credits
- Dividend Imputation
- Dividend Income
- Effective Interest Vs Simple Interest Vs Compound Interest Vs Nominal Interest
- Gain Or Loss On Disposal Of Assets
- General Ledger, Journals, Books Of Original Entry & Trial Balance
- Interest Expense
- Interest Income
- Inventories or Stocks - Cost Formulas
- Inventories or Stocks - Introduction
- Inventories or Stocks - Methods of Recording In General Ledger
- Loss On Damaged Inventories Or Stocks
- Recording Of Loans Or Borrowings
- Recording Refund Of Deposits Placed Earlier With Third Parties
- Rental Expense
- Rental Income
- Separate Entity Concept
- The Accounting Equation
- The Balance Sheet
- The Income Statement
- Three Common Types of Small Businesses
- Tips For Preparing Accounts
- Various Types of Transactions - Introduction
Recent Posts
Recent Comments
Labels
- 2010 Budget (3)
- 5% RPGT (3)
- acccounting policy (3)
- accountancy (23)
- accountant (2)
- accounting (26)
- accounting documents (2)
- accounting for biological assets (1)
- accounting for consession contracts (1)
- accounting for forest replanting expenditure (1)
- accounting for sustainable forest management concession arrangements (1)
- accounting government grant (1)
- accounting policy (24)
- accounting policy financial guarantees (1)
- accounting policy of biological assets (2)
- accounting policy of ESOS (1)
- accounting policy of government grant (1)
- accounting policy of inventories (1)
- accounting policy of stocks (1)
- accounting policy of warrants reserve (1)
- accounting policy timber rights (1)
- accounting policy trademarks (1)
- Accounting Tips (7)
- accounting training courses (1)
- accounts (6)
- accrual basis accounting (1)
- acquisition of subsidiary company (1)
- actuary valuation (1)
- adverse audit opinion (1)
- adverse opinion (1)
- allocating proceeds from rights issue with free warrants (1)
- amortisation of government grant (1)
- analysis of disposal of subsidiary (2)
- analysis of divestment of disposal group (1)
- applicable accounting standards for MSC status company (1)
- asset under hire purchase (1)
- assets (4)
- assets revaluation reserves (2)
- assets under hire purchase financing (1)
- associated companies (2)
- associated company (2)
- associates (1)
- audit opinion (2)
- auditors' report (3)
- auditors' report for property developer (1)
- auditors' report on economic entity (1)
- auditors' report with no subsidiaries (1)
- authorised capital (1)
- Available-for-Sale Financial Asset (1)
- balance sheet (4)
- balance sheet continuing and discontinued operations (1)
- bank borrowings (1)
- bank borrowings double entry (1)
- bank overdraft (1)
- basic earnings per share (2)
- benefit in kind (1)
- biological assets (1)
- bookkeeping (19)
- books of original entry (4)
- borrowing costs (1)
- brand name (1)
- Bursa Malaysia Guidance of Special Matter 1 (1)
- capital commitments (4)
- capital contributions (1)
- capital expenditure (2)
- capital injections (1)
- capital statement (1)
- capital work in progress (1)
- cash and cash equivalents (1)
- cash basis accounting (1)
- cash book (2)
- cash flow from discontinued operations (1)
- cash flow statement (2)
- cash payment journal (1)
- cash receipts journal (1)
- cess (1)
- change in accounting estimates (1)
- change in accounting policy (7)
- change in accounting policy FRS 140 (1)
- change in financial year end (1)
- change in principal activities (1)
- change in valuation of inventories (1)
- change of comparative figures (1)
- change of financial year end (2)
- change of name (1)
- classification of expenses by function (1)
- classification of expenses by nature (1)
- classification of investment property (1)
- Classification of Loan where lender has repayment on demand clause (1)
- Companies Act 1965 (1)
- comparative figures (1)
- compensation received (1)
- component of cash and cash equivalents (1)
- compound interest (1)
- computer software (2)
- concession contracts (1)
- consolidation (1)
- Consolidation of SPE (1)
- construction contracts (2)
- contigent asset (1)
- contingent assets (1)
- contingent liabilities (1)
- continuing operations (1)
- contract accounting (1)
- controler of housing (1)
- corporate guarantees (1)
- correction of prior year error (1)
- cost model (1)
- cost of goods sold (1)
- cost of sales (1)
- coterminous financial year end (1)
- court order reduce share premium (1)
- Court order to write off goodwill against share premium (1)
- credits (4)
- criteria in making judgement whether property qualify (1)
- critical judgement in applying accounting policies (2)
- debits (4)
- deductibility of entertainment expenses (1)
- deemed interest in shares (1)
- default of loan (1)
- deferred tax (4)
- deferred tax assets (2)
- deferred tax liabilities (2)
- deferred taxation (2)
- defined benefit plan (1)
- defined contribution plan (1)
- depreciation (2)
- depreciation charges (1)
- depreciation of motor vehicle (1)
- depreciation treatment on change of measurement basis of asset (1)
- derivative financial instrument (1)
- determination of tax rates (1)
- development expenditure (1)
- difference between investment and fixed assets (1)
- diluted earnings per share (2)
- director tax treatment (1)
- directors' interest in shares (1)
- directors' report (5)
- directors' responsibility statement (1)
- disclaimer opinion (5)
- disclosure of contingent asset (1)
- discontinued operation (2)
- discontinued operations (3)
- disposal group (2)
- disposal of assets (1)
- disposal of property (1)
- disposal of subsidiary (2)
- distributable reserves (2)
- dividend declaration (1)
- dividend imputation (1)
- dividend income (1)
- dividend income recognition (2)
- dividend yield method (1)
- dividends (2)
- double entry (4)
- double entry dividend (1)
- double entry of revenue expenditure (1)
- Early Adoption FRS 4 Insurance Contracts (1)
- early adoption of accounting standards (1)
- early adoption of FRS 123 (1)
- earnings method (1)
- earnings per share (1)
- economic entity (1)
- effect of acquisition on cash flow (1)
- effect of acquisition on financial position (1)
- effect of acquisition on financial results (1)
- effect of adopting FRS 7 (1)
- effect of adopting FRS139 (1)
- effect of GST (3)
- effect of impairment (1)
- effect of remeasurement of assets disposal group (1)
- effective interest (1)
- employee benefit (2)
- employee benefits (1)
- Employee Equity Benefits (1)
- Employee Equity Compensation (1)
- employee retirement plan (1)
- employees' share option scheme (1)
- entertainment tax deduction (1)
- EPS (1)
- equity (5)
- equity instrument (1)
- ESOS (5)
- ESOS reserve (1)
- example of accounting policy biological assets (1)
- example of cash flow statement (1)
- example of income statement (2)
- example of tax deductible entertainment expenses (1)
- examples of capital expenditure (2)
- examples of revenue expenditure (2)
- except for opinion (1)
- expenses allowed to be written off against share premium (1)
- extract of balance sheet (1)
- fair value of land and building elements (1)
- FIFO LIFO Weighted Average (1)
- FIFO method (1)
- final dividend (2)
- financial asset model (1)
- Financial guarantess (1)
- financial instruments (2)
- financial instruments at fair value and tax effect (1)
- financial mathematics (1)
- financial results (2)
- financial results continuing discontinued operations (1)
- financial year end does not coincide (1)
- fixed assets (1)
- fixed assets useful life (1)
- fixed deposits pledged (1)
- foreign currency transactions (1)
- foreign operations (1)
- forest replanting expenditure (1)
- forrest logging income (1)
- free accounting lessons (23)
- FRS 107 Cash Flow Statements (1)
- FRS 108 (1)
- FRS 116 (2)
- FRS 117 (1)
- FRS 118 Revenue (1)
- FRS 119 (1)
- FRS 123 (1)
- FRS 123 Borrowing Costs (1)
- FRS 138 (1)
- FRS 139 (2)
- FRS 139 tax effect (1)
- FRS 2 Share Based Payment (1)
- FRS 3 Business Combinations (1)
- FRS 4 (2)
- FRS 5 (2)
- FRS 8 (1)
- FRS 8 Operating Segments (3)
- FRSIC Consensus 7 (1)
- FRSIC 10 (1)
- FRSIC 8 (1)
- FRSIC Consensus 11 (1)
- FRSIC Consensus 14 (1)
- FRSIC Consensus 15 (1)
- FRSIC Consensus 4 (1)
- FRSIC Consensus 6 (1)
- FRSIC Consensus 9 (1)
- FRSs (1)
- functional currency (1)
- gain or loss on disposal of assets (1)
- general journals (1)
- general ledger (2)
- going concern issue (3)
- going concern problem (1)
- goods and services tax (3)
- goodwill (1)
- goodwill on associated companies (2)
- GST (3)
- GST compliance (2)
- GST requirments (2)
- guanrantees given for subsidiaries and associates (1)
- guarantees provided for no compensation (1)
- HDA accounts (1)
- HDA accounts withdrawals and deposits (1)
- housing developer (1)
- Housing Developers (Control of Licensing) Act 1966 (1)
- Housing development accounts (1)
- how to cut entertainment tax (1)
- IAS 41 Agriculture (1)
- IC Interpretation 112 Consolidation Special Purpose Entities (1)
- IC Interpretation 12 Service Concession Arrangements (1)
- IFRS 2 (1)
- IFRS 4 (1)
- impact of adoption IC Interpretation 12 (1)
- impairment loss (1)
- impairment of assets (1)
- impairment of goodwill (3)
- Impairment of investment in equity instrument (1)
- impairment of investment in subsidiaries (1)
- implementation of GST (3)
- income statement (6)
- income statement continuing and discontinued operations (1)
- income tax (1)
- Income tax malaysia (1)
- income tax on directors (1)
- income taxes (1)
- increase in authorised share capital (1)
- increase in paid up capital (1)
- industrial eperating rights (1)
- insurance contracts (1)
- insurance liabilities (1)
- insurance risks (1)
- intangible asset model (1)
- intangible assets (5)
- intangible assets timber rights (1)
- intangible assets trademarks (1)
- interest bearing borrowings (1)
- interest bearing loans and borrowings (1)
- interest expense (1)
- interest income (3)
- interest income recognition (2)
- interim dividend (2)
- inventories (2)
- inventories written down (1)
- inventory (1)
- Investment in associates (1)
- investment in subsidiary (2)
- investment in subsudiaries (1)
- investment properties (2)
- Investment Property change in policy (1)
- issue of shares (2)
- item of unusual in nature (2)
- jointly controlled entities (1)
- Judgement to determine deferred tax assets (1)
- judgement to determine impairment of goodwill (1)
- Key challenges insurers need to consider (1)
- key principles of FRS 4 (1)
- key sources of estimation uncertainty (2)
- laibilities (5)
- land held for development (2)
- landscaping and maintenance work (1)
- lease of buildings (1)
- lease of land (1)
- leasehold land own use (1)
- LIFO method (1)
- lifting of PN 17 status (1)
- liquidated damages (1)
- listing expenses (1)
- loans double entry (1)
- logging income (1)
- long term receivables (1)
- loss of assets (1)
- loss on damaged inventories (1)
- Malaysia Estate Owners Association MEOA (1)
- MASB ED 50 (1)
- measurement of contract stage of completion (1)
- measurement of financial instruments (1)
- merger deficit (1)
- method to catch tax cheats (1)
- methods of allocating minimum lease payments between land and building (1)
- mixed model (1)
- monority interest (1)
- MSC status company (1)
- nominal interest (1)
- Non current assets held for sale (2)
- non distributable reserves (2)
- note on adoption of new accounting standard (1)
- note on associated companies (1)
- note on capital commitments (2)
- Note on change of comparatives (1)
- note on contingent asset (1)
- note on discontinued operations (1)
- note on dividends (1)
- note on earnings per share (1)
- note on EPS (1)
- note on goodwill (1)
- note on provisions (1)
- note on realised and unrealised profits (1)
- note on unrecognised deferred tax liability (1)
- notes to accounts (1)
- notes to the accounts (35)
- notes to the financial statements (24)
- notes to the financial statments (3)
- notes to the financila statements (1)
- Oil Palm Industry (1)
- oil palm inventories policy (1)
- omission of interim dividend (1)
- operating lease commitments (1)
- operating segments (2)
- other income (5)
- other investments (1)
- other non current investments (1)
- paid up capital (1)
- Palm Oil Tax (1)
- Para 46 FRS 112 (1)
- Para 47 FRS 112 (1)
- Para 51 FRS 112 (1)
- para 52 FRS 3 (1)
- para 69 FRS 101 (1)
- para 73 FRS 101 (1)
- Parnership accounts (1)
- partnership (1)
- payment for reverse takeover (1)
- PE multiples (1)
- PE ratios (1)
- periodic method (2)
- perpetual method (2)
- PERSs (1)
- pioneer status (1)
- Plantation development expenditure (1)
- plantation deveopment expenditure (1)
- PN 17 companies (1)
- PN 17 disclosure (1)
- policyholders (1)
- post balance sheet event (3)
- post employment benefits (1)
- povision for guaranteed rental returns (1)
- PPE excel template (1)
- PPE Note (1)
- PPE template (1)
- premium paid to acquire listing status (1)
- prepayment (1)
- present value of defined benefit plan (1)
- presentation currency (1)
- principal activities (2)
- prior year adjustment on depreciation (1)
- prior year adjustments (1)
- private limited company (1)
- proceeds from disposal of assets (1)
- product development expenditure (1)
- profiteering of GST (1)
- project management fees (1)
- project management fees recognition (1)
- property construction in progress (1)
- property development (2)
- property development costs (3)
- property held for sale disclosure (1)
- property plant and equipment (4)
- property plant equipment (1)
- proportion of contract costs as work performed (1)
- provision for liabilities (2)
- provision for liquidated ascertained damages (1)
- provision for marketing (1)
- provision for termination benefits (1)
- provisions (2)
- purchases (1)
- purchases cycle (1)
- purchases day book (1)
- qualified auditors' report (2)
- qualified opinion (3)
- qualified subsidiaries report (1)
- real property company (3)
- Real Property Gains Tax (3)
- recharge of ESOS granted to employees of subsidiary (1)
- recognising revenue from uncompleted voyages (1)
- recording inventories (1)
- recording of bank borrowings (1)
- recording of loans (1)
- recording of rental deposits (1)
- recording of utility deposits (1)
- recording stocks (1)
- reduction of share premium (1)
- reinsurance contracts (1)
- rental deposits double entry (1)
- rental income (1)
- rental income recognition (2)
- replanting expenditure (1)
- research and development expenditure (1)
- reserves (2)
- restricted cash (1)
- restructuring costs (1)
- retrospective adjustment on depreciation (1)
- revaluation (1)
- revaluation model (1)
- revaluation of biological assets (1)
- revenue expenditure (2)
- revenue from incomplete services of liner voyages (1)
- revenue from logging (1)
- revenue from shipping freight (1)
- revenue recognition (8)
- revenue recognition policy (2)
- reverse takeovers (1)
- review of useful life and residual values (1)
- review of useful life intangible assets (1)
- revolving credit (1)
- RPGT (3)
- S169(15) (1)
- S169(16) (1)
- sale of goods (2)
- sale of goods recognition (2)
- sales cycle (1)
- sales day book (1)
- sales of goods (1)
- sample accounting policy (12)
- sample accounting policy disclosure of subsidiaries and (1)
- sample auditors' report (12)
- sample auditors' report pursuant to Section 17 (2)(b) of the Building and Common Property (Maintenance and Management) Act 2007 (1)
- sample auditors' report Regulation 12A THE HOUSING DEVELOPER (HDA) REGULATIONS (1)
- sample cash flow statement (1)
- sample directors' report (1)
- sample disclosure (18)
- sample disclosure in directors' report (12)
- sample disclosure in directors' reprot (2)
- Sample Disclosure in Financial Statements (59)
- sample disclosure of accounting policy (16)
- sample disclosure of change in accounting policy (2)
- sample disclosure of change of financial year end (1)
- sample disclosure of disclaimer opinion (2)
- sample disclosure of financial instruments (3)
- sample disclosure of impairment of assets (1)
- sample disclosure of intangible assets (1)
- sample disclosure of inventories (1)
- sample disclosure of investment properties (1)
- sample disclosure of property plant and equipment (1)
- sample disclsoure (4)
- sample financial statements (3)
- sample income statement (2)
- sample notes to the financial statements (2)
- Sample Partnership Balance Sheet (1)
- Sample Partnership Changes In Equity (1)
- Sample Partnership Income Statement (1)
- sample reports and financial statements (2)
- sample statement by directors (1)
- sample statement of changes in equity (2)
- sample statutory declaration (1)
- section 108 tax credit (1)
- Section 134(12)(c) of the Companies Act 1965 (1)
- section 168(3) companies act 1965 (1)
- section 60 Companies Act Malaysia (1)
- Section 64 Companies Act Malaysia (1)
- segmental reporting (3)
- Segmmental Information (1)
- Self-generating And Regenerating Assets (SGARAs) (1)
- seperate entity concept (1)
- services rendered (1)
- set off special reserve against goodwill (1)
- settlement of debts (1)
- share based compensation (2)
- Share based employee benefits (1)
- share capital (2)
- share premium (1)
- Share premium account (1)
- share valuation method (1)
- share valuation of unquoted companies (1)
- short term benefits (2)
- significant event (2)
- significant event subsequent to balance sheet date (4)
- significant influence (2)
- significant or prolonged decline in fair value (1)
- significant subsequent event (3)
- simple interest (1)
- single tier system (1)
- Single Tier Tax Sytem (1)
- small and medium businesses (1)
- small business (9)
- SMEs (1)
- smple auditors' report for housing deveoper (1)
- sole proprietorship (1)
- Special Purpose Entities (1)
- special reserve (1)
- statement by directors (1)
- statement of changes in equity (1)
- statutory declaration (1)
- stocks (1)
- subsequent event (1)
- subsidiaries (2)
- subsidiary (1)
- subsidiary companies (1)
- subsidiary financial year end (1)
- subsidiary with different financial year end (1)
- subsidiay companies (1)
- survey of work done (1)
- tax base (1)
- tax evasion (1)
- tax holiday (1)
- tax on disposal of property (3)
- tax on palm oil (1)
- tax on perquisites (1)
- tax on SMEs (1)
- temporary differences (3)
- termination benefits (2)
- timber rights accounting (1)
- trade payables (1)
- trade receivables (1)
- trademarks accounting (1)
- transactions (3)
- transfer pricing (1)
- Transition form section 108 tax credit to single tier system (1)
- trial balance (1)
- unabsorbed tax losses (1)
- unqualified opinion (1)
- unusual items (1)
- utility deposits double entry (1)
- valuation of free warrants (1)
- value in use calculations (1)
- warrants (1)
- warrants reserve (1)
- Weighted Average method (1)
- weighted average to FIFO method (1)
- what is an insurance contract (1)
- what is cash book (2)
- what is inventory (1)
- what is stock (1)
- WINDFALL PROFIT LEVY ACT 1998 (1)
- Wndfall Tax (1)
- write off goodwill against reserves (1)
- year end conincide with holding company (1)
Tips For New Bloggers
BlogCatalog
0 comments:
Post a Comment