Publications by Mazars regarding the latest development in accounting and financial reporting for private and public entities in Malaysia and globally.
IFRS 15: An overview of the new principles of revenue recognition
IFRS 15 - Construction, civil engineering and real estate development industries
IFRS 15: The 10 key points for Industrial entities with Long-Term Contracts
Financial Reporting of Listed Real Estate Companies in Europe - 2017 Edition
Mazars Model Financial Statements (MPERS) 2016
MPERS or IFRS for SMEs is designed to meet the financial reporting needs and capabilities of small and medium-sized entities (“SMEs”).
MPERS is effective for financial statements with annual periods beginning on or after 1 January 2016.
IFRS 13 - Q & A
Key points of the new standard in 40 questions and answers
The standard IFRS 13 "Fair Value Measurement" was published by the IASB in May 2011. As far as the IASB is concerned, application will be mandatory to current reporting periods as 1 January 2013. Early application is authorised.
The Application of IFRS 13 by the European entities is subject to its endorsement by the European Union.
IFRS 9 Financial Instruments An Overview (March 2015)
Amendments to IAS 27-Equity Method
The amendments to IAS 27 will allow entities to use the equity method to account for investments in subsidiaries, associates and joint ventures in their separate financial statements.