FAR570: The MASB develops and publishes a separate Standard to be applied to the general purpose financial statements of private entities: Financial Accounting And Reporting 4, Assignment, UiTM, Malaysia

School

Universiti Teknologi MARA (UiTM)

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Assignment Type

Individual Assignment

Subject

FAR570 Financial Accounting And Reporting 4

Uploaded by Malaysia Assignment Help

Date

01/07/2024

Question 2

The MASB develops and publishes a separate Standard to be applied to the general purpose financial statements of private entities which is Malaysian Private Entities Reporting Standard (MPERS). The MPERS is based on the IASB’s International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) which one of the objective is to provide information about the financial position, performance and cash flows of the a private entity that is useful for economic decision-making by a broad range of users of the financial statements who are not in a position to demand reports tailored to meet their particular information needs.

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Required:

a) Define any TWO (2) qualitative characteristics of information in financial statements in accordance with MPERS.
b) Determine the measurement principle of equity-settled share based payment under MPERS.
c) Discuss the recognition of share-based payment in accordance with MPERS

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