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?
27- Partially paid prepaid lease rentals
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?
25- Should investment tax allowance and reinvestment allowance be recognised as a deferred tax?
24 - Is FRS 1 applicable in the migration of accounting framework from the Private Entity Reporting Standards (PERS) to the Financial Reporting Standards (FRS)?
23 - What are the expenses permitted to be written off against the share premium account under Section 60 of the Companies Act, 1965?
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?
21- FRS 3 requires published quoted price of equity instruments issued to be taken as the fair value of the cost of business combination. How do we deal with the incremental goodwill created when the fair value of business combination (based on published quoted price) exceeds the agreement price on the completion date of the business combination?
