Country | |
Publisher | |
ISBN | 9789670853888 |
Format | PaperBack |
Language | English |
Year of Publication | 2020 |
Bib. Info | 1v. |
Shipping Charges(USD) |
This 7th edition of FARM 2 has been drafted to incorporate the new and amended MFRSs issued after 31 December 2017. Compared to the 6th edition, the key changes and additions in this new edition are as follows: Incorporating the new Definition of a Business (2018 Amendments to MFRS 3 Business Combinations). Expanding the Chapter on share and business valuation to include financial analysis of mergers and acquisitions. Adding guidance on intragroup transactions of right-of-use assets and lease liabilities arising from MFRS 16 Leases. Adding a new Chapter 23 that includes corporate social responsibility reporting, integrated reporting and sustainability reporting. Adding guidance on new IC Interpretations and Amendments to MFRSs issued after 31 December 2017. Adding additional guidance on intra-group share-based payment arrangements