<?xml version='1.0' encoding='UTF-8'?><?xml-stylesheet href="http://www.blogger.com/styles/atom.css" type="text/css"?><feed xmlns='http://www.w3.org/2005/Atom' xmlns:openSearch='http://a9.com/-/spec/opensearchrss/1.0/' xmlns:blogger='http://schemas.google.com/blogger/2008' xmlns:georss='http://www.georss.org/georss' xmlns:gd="http://schemas.google.com/g/2005" xmlns:thr='http://purl.org/syndication/thread/1.0'><id>tag:blogger.com,1999:blog-1418807788356025860</id><updated>2026-01-17T14:36:01.972-08:00</updated><category term="Sample Disclosure in Financial Statements"/><category term="notes to the accounts"/><category term="accounting"/><category term="accounting policy"/><category term="notes to the financial statements"/><category term="accountancy"/><category term="free accounting lessons"/><category term="bookkeeping"/><category term="sample disclosure"/><category term="sample disclosure of accounting policy"/><category term="sample accounting policy"/><category term="sample 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Operating Segments"/><category term="GST"/><category term="RPGT"/><category term="Real Property Gains Tax"/><category term="acccounting policy"/><category term="auditors&#39; report"/><category term="discontinued operations"/><category term="effect of GST"/><category term="going concern issue"/><category term="goods and services tax"/><category term="impairment of goodwill"/><category term="implementation of GST"/><category term="interest income"/><category term="notes to the financial statments"/><category term="post balance sheet event"/><category term="property development costs"/><category term="qualified opinion"/><category term="real property company"/><category term="sample disclosure of financial instruments"/><category term="sample financial statements"/><category term="segmental reporting"/><category term="significant subsequent event"/><category term="tax on disposal of property"/><category term="temporary differences"/><category term="transactions"/><category term="FRS 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term="FIFO method"/><category term="FRS 107 Cash Flow Statements"/><category term="FRS 108"/><category term="FRS 117"/><category term="FRS 118 Revenue"/><category term="FRS 119"/><category term="FRS 123"/><category term="FRS 123 Borrowing Costs"/><category term="FRS 138"/><category term="FRS 139 tax effect"/><category term="FRS 2 Share Based Payment"/><category term="FRS 3 Business Combinations"/><category term="FRS 8"/><category term="FRSIC  Consensus 7"/><category term="FRSIC 10"/><category term="FRSIC 8"/><category term="FRSIC Consensus 11"/><category term="FRSIC Consensus 14"/><category term="FRSIC Consensus 15"/><category term="FRSIC Consensus 4"/><category term="FRSIC Consensus 6"/><category term="FRSIC Consensus 9"/><category term="FRSs"/><category term="Financial guarantess"/><category term="HDA accounts"/><category term="HDA accounts withdrawals and deposits"/><category term="Housing Developers (Control of Licensing) Act 1966"/><category term="Housing development 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term="PPE excel template"/><category term="PPE template"/><category term="Palm Oil Tax"/><category term="Para 46 FRS 112"/><category term="Para 47 FRS 112"/><category term="Para 51 FRS 112"/><category term="Parnership accounts"/><category term="Plantation development expenditure"/><category term="S169(15)"/><category term="S169(16)"/><category term="SMEs"/><category term="Sample Partnership Balance Sheet"/><category term="Sample Partnership Changes In Equity"/><category term="Sample Partnership Income Statement"/><category term="Section 134(12)(c) of the Companies Act 1965"/><category term="Section 64 Companies Act Malaysia"/><category term="Segmmental Information"/><category term="Self-generating And Regenerating Assets (SGARAs)"/><category term="Share based employee benefits"/><category term="Share premium account"/><category term="Single Tier Tax Sytem"/><category term="Special Purpose Entities"/><category term="Transition form section 108 tax credit to single tier 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term="actuary valuation"/><category term="adverse audit opinion"/><category term="adverse opinion"/><category term="allocating proceeds from rights issue with free warrants"/><category term="amortisation of government grant"/><category term="analysis of divestment of disposal group"/><category term="applicable accounting standards for MSC status company"/><category term="asset under hire purchase"/><category term="assets under hire purchase financing"/><category term="associates"/><category term="auditors&#39; report for property developer"/><category term="auditors&#39; report on economic entity"/><category term="auditors&#39; report with no subsidiaries"/><category term="authorised capital"/><category term="balance sheet continuing and discontinued operations"/><category term="bank borrowings"/><category term="bank borrowings double entry"/><category term="bank overdraft"/><category term="benefit in kind"/><category term="biological assets"/><category term="borrowing 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term="compensation received"/><category term="component of cash and cash equivalents"/><category term="compound interest"/><category term="concession contracts"/><category term="consolidation"/><category term="contigent asset"/><category term="contingent assets"/><category term="contingent liabilities"/><category term="continuing operations"/><category term="contract accounting"/><category term="controler of housing"/><category term="corporate guarantees"/><category term="correction of prior year error"/><category term="cost model"/><category term="cost of goods sold"/><category term="cost of sales"/><category term="coterminous financial year end"/><category term="court order reduce share premium"/><category term="criteria in making judgement whether property qualify"/><category term="deductibility of entertainment expenses"/><category term="deemed interest in shares"/><category term="default of loan"/><category term="defined benefit plan"/><category term="defined contribution plan"/><category term="depreciation charges"/><category term="depreciation of motor vehicle"/><category term="depreciation treatment on change of measurement basis of asset"/><category term="derivative financial instrument"/><category term="determination of tax rates"/><category term="development expenditure"/><category term="difference between investment and fixed assets"/><category term="director tax treatment"/><category term="directors&#39; interest in shares"/><category term="directors&#39; responsibility statement"/><category term="disclosure of contingent asset"/><category term="disposal of assets"/><category term="disposal of property"/><category term="dividend declaration"/><category term="dividend imputation"/><category term="dividend income"/><category term="dividend yield method"/><category term="double entry dividend"/><category term="double entry of revenue expenditure"/><category term="early adoption of FRS 123"/><category term="early adoption of accounting standards"/><category term="earnings method"/><category term="earnings per share"/><category term="economic entity"/><category term="effect of acquisition on cash flow"/><category term="effect of acquisition on financial position"/><category term="effect of acquisition on financial results"/><category term="effect of adopting FRS 7"/><category term="effect of adopting FRS139"/><category term="effect of impairment"/><category term="effect of remeasurement of assets disposal group"/><category term="effective interest"/><category term="employee benefits"/><category term="employee retirement plan"/><category term="employees&#39; share option scheme"/><category term="entertainment tax deduction"/><category term="equity instrument"/><category term="example of accounting policy biological assets"/><category term="example of cash flow statement"/><category term="example of tax deductible entertainment expenses"/><category term="except for opinion"/><category term="expenses allowed to be 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for no compensation"/><category term="housing developer"/><category term="how to cut entertainment tax"/><category term="impact of adoption IC Interpretation 12"/><category term="impairment loss"/><category term="impairment of assets"/><category term="impairment of investment in subsidiaries"/><category term="income statement continuing and discontinued operations"/><category term="income tax"/><category term="income tax on directors"/><category term="income taxes"/><category term="increase in authorised share capital"/><category term="increase in paid up capital"/><category term="industrial eperating rights"/><category term="insurance contracts"/><category term="insurance liabilities"/><category term="insurance risks"/><category term="intangible asset model"/><category term="intangible assets timber rights"/><category term="intangible assets trademarks"/><category term="interest bearing borrowings"/><category term="interest bearing loans and borrowings"/><category term="interest expense"/><category term="inventories written down"/><category term="inventory"/><category term="investment in subsudiaries"/><category term="jointly controlled entities"/><category term="judgement to determine impairment of goodwill"/><category term="key principles of FRS 4"/><category term="landscaping and maintenance work"/><category term="lease of buildings"/><category term="lease of land"/><category term="leasehold land own use"/><category term="lifting of PN 17 status"/><category term="liquidated damages"/><category term="listing expenses"/><category term="loans double entry"/><category term="logging income"/><category term="long term receivables"/><category term="loss of assets"/><category term="loss on damaged inventories"/><category term="measurement of contract stage of completion"/><category term="measurement of financial instruments"/><category term="merger deficit"/><category term="method to catch tax cheats"/><category term="methods of allocating minimum lease payments between land and building"/><category term="mixed model"/><category term="monority interest"/><category term="nominal interest"/><category term="note on EPS"/><category term="note on adoption of new accounting standard"/><category term="note on associated companies"/><category term="note on contingent asset"/><category term="note on discontinued operations"/><category term="note on dividends"/><category term="note on earnings per share"/><category term="note on goodwill"/><category term="note on provisions"/><category term="note on realised and unrealised profits"/><category term="note on unrecognised deferred tax liability"/><category term="notes to accounts"/><category term="notes to the financila statements"/><category term="oil palm inventories policy"/><category term="omission of interim dividend"/><category term="operating lease commitments"/><category term="other investments"/><category term="other non current investments"/><category term="paid up capital"/><category term="para 52 FRS 3"/><category term="para 69 FRS 101"/><category term="para 73 FRS 101"/><category term="partnership"/><category term="payment for reverse takeover"/><category term="pioneer status"/><category term="plantation deveopment expenditure"/><category term="policyholders"/><category term="post employment benefits"/><category term="povision for guaranteed rental returns"/><category term="premium paid to acquire listing status"/><category term="prepayment"/><category term="present value of defined benefit plan"/><category term="presentation currency"/><category term="prior year adjustment on depreciation"/><category term="prior year adjustments"/><category term="private limited company"/><category term="proceeds from disposal of assets"/><category term="product development expenditure"/><category term="profiteering of GST"/><category term="project management fees"/><category term="project management fees recognition"/><category term="property construction in progress"/><category term="property held for sale disclosure"/><category term="property plant equipment"/><category term="proportion of contract costs as work performed"/><category term="provision for liquidated ascertained damages"/><category term="provision for marketing"/><category term="provision for termination benefits"/><category term="purchases"/><category term="purchases cycle"/><category term="purchases day book"/><category term="qualified subsidiaries report"/><category term="recharge of ESOS granted to employees of subsidiary"/><category term="recognising revenue from uncompleted voyages"/><category term="recording inventories"/><category term="recording of bank borrowings"/><category term="recording of loans"/><category term="recording of rental deposits"/><category term="recording of utility deposits"/><category term="recording stocks"/><category term="reduction of share premium"/><category term="reinsurance contracts"/><category term="rental deposits double entry"/><category term="rental income"/><category term="replanting expenditure"/><category term="research and development expenditure"/><category term="restricted cash"/><category term="restructuring costs"/><category term="retrospective adjustment on depreciation"/><category term="revaluation"/><category term="revaluation model"/><category term="revaluation of biological assets"/><category term="revenue from incomplete services of liner voyages"/><category term="revenue from logging"/><category term="revenue from shipping freight"/><category term="reverse takeovers"/><category term="review of useful life and residual values"/><category term="review of useful life intangible assets"/><category term="revolving credit"/><category term="sales cycle"/><category term="sales day book"/><category term="sales of goods"/><category term="sample accounting policy disclosure of subsidiaries and"/><category term="sample auditors&#39; report Regulation 12A THE HOUSING DEVELOPER (HDA) REGULATIONS"/><category term="sample auditors&#39; report pursuant to Section 17 (2)(b) of the Building and Common Property (Maintenance and Management) Act 2007"/><category term="sample cash flow statement"/><category term="sample directors&#39; report"/><category term="sample disclosure of change of financial year end"/><category term="sample disclosure of impairment of assets"/><category term="sample disclosure of intangible assets"/><category term="sample disclosure of inventories"/><category term="sample disclosure of investment properties"/><category term="sample disclosure of property plant and equipment"/><category term="sample statement by directors"/><category term="sample statutory declaration"/><category term="section 108 tax credit"/><category term="section 168(3) companies act 1965"/><category term="section 60 Companies Act Malaysia"/><category term="seperate entity concept"/><category term="services rendered"/><category term="set off special reserve against goodwill"/><category term="settlement of debts"/><category term="share premium"/><category term="share valuation method"/><category term="share valuation of unquoted companies"/><category term="significant or prolonged decline in fair value"/><category term="simple interest"/><category term="single tier system"/><category term="small and medium businesses"/><category term="smple auditors&#39; report for housing deveoper"/><category term="sole proprietorship"/><category term="special reserve"/><category term="statement by directors"/><category term="statement of changes in equity"/><category term="statutory declaration"/><category term="stocks"/><category term="subsequent event"/><category term="subsidiary"/><category term="subsidiary companies"/><category term="subsidiary financial year end"/><category term="subsidiary with different financial year end"/><category term="subsidiay companies"/><category term="survey of work done"/><category term="tax base"/><category term="tax evasion"/><category term="tax holiday"/><category term="tax on SMEs"/><category term="tax on palm oil"/><category term="tax on perquisites"/><category term="timber rights accounting"/><category term="trade payables"/><category term="trade receivables"/><category term="trademarks accounting"/><category term="transfer pricing"/><category term="trial balance"/><category term="unabsorbed tax losses"/><category term="unqualified opinion"/><category term="unusual items"/><category term="utility deposits double entry"/><category term="valuation of free warrants"/><category term="value in use calculations"/><category term="warrants"/><category term="warrants reserve"/><category term="weighted average to FIFO method"/><category term="what is an insurance contract"/><category term="what is inventory"/><category term="what is stock"/><category term="write off goodwill against reserves"/><category term="year end conincide with holding company"/><title type='text'>FreeAccountingLessons</title><subtitle type='html'></subtitle><link rel='http://schemas.google.com/g/2005#feed' type='application/atom+xml' href='http://freeaccountinglessons.blogspot.com/feeds/posts/default'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/1418807788356025860/posts/default?max-results=3'/><link rel='alternate' type='text/html' href='http://freeaccountinglessons.blogspot.com/'/><link rel='hub' href='http://pubsubhubbub.appspot.com/'/><link rel='next' type='application/atom+xml' href='http://www.blogger.com/feeds/1418807788356025860/posts/default?start-index=4&amp;max-results=3'/><author><name>Unknown</name><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><generator version='7.00' uri='http://www.blogger.com'>Blogger</generator><openSearch:totalResults>209</openSearch:totalResults><openSearch:startIndex>1</openSearch:startIndex><openSearch:itemsPerPage>3</openSearch:itemsPerPage><entry><id>tag:blogger.com,1999:blog-1418807788356025860.post-5344079684384589203</id><published>2011-08-03T05:00:00.000-07:00</published><updated>2011-08-03T05:03:35.067-07:00</updated><category scheme="http://www.blogger.com/atom/ns#" term="change in principal activities"/><category scheme="http://www.blogger.com/atom/ns#" term="principal activities"/><category scheme="http://www.blogger.com/atom/ns#" term="sample disclosure in directors&#39; report"/><title type='text'>Sample Disclosure – Change Of Principal Activities (3 August 2011)</title><content type='html'>Sample disclosure of change of principal activities in directors&#39; report:&lt;a href=&quot;http://www.accountingcrashcourse.com/2011/08/03/sample-disclosure-change-of-principal-activities-3-august-2011/&quot;&gt;&lt;span style=&quot;color:blue;text-decoration:underline;&quot;&gt; Change Of Principal Activities &lt;/span&gt;&lt;/a&gt;</content><link rel='replies' type='application/atom+xml' href='http://freeaccountinglessons.blogspot.com/feeds/5344079684384589203/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://www.blogger.com/comment/fullpage/post/1418807788356025860/5344079684384589203' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/1418807788356025860/posts/default/5344079684384589203'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/1418807788356025860/posts/default/5344079684384589203'/><link rel='alternate' type='text/html' href='http://freeaccountinglessons.blogspot.com/2011/08/sample-disclosure-change-of-principal.html' title='Sample Disclosure – Change Of Principal Activities (3 August 2011)'/><author><name>Unknown</name><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-1418807788356025860.post-258710846583279658</id><published>2011-08-02T07:28:00.000-07:00</published><updated>2011-08-02T07:33:54.374-07:00</updated><category scheme="http://www.blogger.com/atom/ns#" term="capital statement"/><category scheme="http://www.blogger.com/atom/ns#" term="income tax"/><category scheme="http://www.blogger.com/atom/ns#" term="method to catch tax cheats"/><category scheme="http://www.blogger.com/atom/ns#" term="tax evasion"/><title type='text'>Article On Capital Statement (2 August 2011)</title><content type='html'>Article on a tool used to catch tax cheats - Capital Statement:&lt;a href=&quot;http://www.accountingcrashcourse.com/2011/08/02/article-on-capital-statement-2-august-2011/&quot;&gt;&lt;span style=&quot;color:blue;text-decoration:underline;&quot;&gt; How to catch tax cheats? &lt;/span&gt;&lt;/a&gt;</content><link rel='replies' type='application/atom+xml' href='http://freeaccountinglessons.blogspot.com/feeds/258710846583279658/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://www.blogger.com/comment/fullpage/post/1418807788356025860/258710846583279658' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/1418807788356025860/posts/default/258710846583279658'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/1418807788356025860/posts/default/258710846583279658'/><link rel='alternate' type='text/html' href='http://freeaccountinglessons.blogspot.com/2011/08/article-on-capital-statement-2-august.html' title='Article On Capital Statement (2 August 2011)'/><author><name>Unknown</name><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry><entry><id>tag:blogger.com,1999:blog-1418807788356025860.post-8858797446874558004</id><published>2011-07-04T22:30:00.000-07:00</published><updated>2011-08-01T04:46:10.229-07:00</updated><category scheme="http://www.blogger.com/atom/ns#" term="Sample Disclosure in Financial Statements"/><category scheme="http://www.blogger.com/atom/ns#" term="sample financial statements"/><category scheme="http://www.blogger.com/atom/ns#" term="sample notes to the financial statements"/><category scheme="http://www.blogger.com/atom/ns#" term="sample reports and financial statements"/><category scheme="http://www.blogger.com/atom/ns#" term="sample statement of changes in equity"/><title type='text'>Sample Reports And Financial Statements (5 July 2011)</title><content type='html'>If you need a complete sample of reports and financial statements prepared in accordance with Financial Reporting tandards in Malaysia and the Companies Act 1965 please click this:&lt;a href=&quot;http://www.accountingcrashcourse.com/2011/08/01/sample-reports-and-financial-statements-5-july-2011/&quot;&gt;&lt;span style=&quot;color:blue;text-decoration:underline;&quot;&gt;Sample Reports And Financial Statements &lt;/span&gt;&lt;/a&gt;</content><link rel='replies' type='application/atom+xml' href='http://freeaccountinglessons.blogspot.com/feeds/8858797446874558004/comments/default' title='Post Comments'/><link rel='replies' type='text/html' href='http://www.blogger.com/comment/fullpage/post/1418807788356025860/8858797446874558004' title='0 Comments'/><link rel='edit' type='application/atom+xml' href='http://www.blogger.com/feeds/1418807788356025860/posts/default/8858797446874558004'/><link rel='self' type='application/atom+xml' href='http://www.blogger.com/feeds/1418807788356025860/posts/default/8858797446874558004'/><link rel='alternate' type='text/html' href='http://freeaccountinglessons.blogspot.com/2011/07/sample-reports-and-financial-statements.html' title='Sample Reports And Financial Statements (5 July 2011)'/><author><name>Unknown</name><email>noreply@blogger.com</email><gd:image rel='http://schemas.google.com/g/2005#thumbnail' width='16' height='16' src='https://img1.blogblog.com/img/b16-rounded.gif'/></author><thr:total>0</thr:total></entry></feed>