20- What is the appropriate accounting treatment for forest management unit (FMU)?
19- Should trust account maintained by Participating Organisation ('PO') as defined by Rule 101.1 of the Rules of Bursa Malaysia Securities Berhad ('the Rules') be recognised in the balance sheet?
18- Is profit equalisation reserve maintained by Islamic banking institutions a liability?
17- Is projected revenue method appropriate to recognise revenue from shipping freight services?
16- Is fixed deposit held on lien a cash and cash equivalent?
15- Is writing off of goodwill against share premium (without passing through income statement) pursuant to court's approval in accordance with requirements of FRS 136 Impairment of Assets?
14- When a company changes the measurement basis for its assets (from cost to valuation or vice versa) which warrants a prior year adjustment, should the related depreciation charges be adjusted retrospectively based on the revised definition of residual value in accordance with FRS 116 Property, Plant and Equipment or should the effect of the depreciation charges due to the revised definition of residual value be adjusted prospectively?
13- What is the appropriate accounting treatment for (a) capital reduction by way of distribution in kind and (b) dividends-in-kind?
12- Does premium paid for transfer of listing status satisfy the criteria for recognition as intangible assets under FRS 138?
11- What is the appropriate accounting treatment for rights issue with free warrant?
10- What is the appropriate tax rate to be used in the computation of deferred tax on plantation development expenditure?
09- Are MSC-status companies required to prepare their financial statements in accordance with Financial Reporting Standards?
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?
07- What is the accounting treatment of a transaction where a parent grants rights to its equity instruments (ESOS) to its subsidiary's employees and recharges the subsidiary for the equity instruments granted?
06- What is the appropriate method to split minimum lease payments between land and building elements as required by FRS 117, Leases?
05- How to compute the majority of the benefits and risks of Special Purpose Entity (SPE) and what constitutes the residual interest in the case where there are different tranches of risks?
04- Guidance illustrating estimation techniques for fair value Guidance on Estimation Techniques for Fair Value
03- Accuracy of amortization formula for the Expressway Development Expenditure
02- What is the deferred tax rate to be used for year of assessment 2008 and thereafter in light of reduction in tax rate as announced in 2007 Budget?
01- How to account for investment in subsidiary in the separate financial statements of a parent in an internal group reorganization situation where merger basis of accounting is used?
