... alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s...

...Sue Chern Ooi; Chee Chee Lim Theoretical basis This case uses agency theory and decision usefulness approach to justify whether the change in accounting standard from IAS 17 Leases to IFRS 16 Leases favourably or adversely affects AirAsia’s financial reporting. Research methodology This case...

..., users are exposed to some current issues in accounting standards, such as ethical issues. In this case, Fakhrul, an accountant at UNIPM and a leader of the Asset Unit, was responsible for reporting the value of all UNIPM’s assets, including biological assets. He was instructed to accurately recognize...

..., at two instances in IND AS 115, the word uncertainty of payment and significant judgement for recognising the revenue is mentioned [Exhibit 4-objective 2nd line and disclosure (b)] which may provide some amount of scope to recognise revenue on receipt of payment. Accounting standards...

... Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Corporate governance Accountability Accounting/accountancy Accounting standards Auditing Audit committees/culture Siti Seri Delima Abdul Malak and Wan Nordin B. Wan Hussin As a non-professional...