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Manual of Accounting IFRS 2021 (eBook)
Author:
Judith Sihombing
PwC's Manual of accounting IFRS 2021 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
Published: 02 February, 2021
Publisher: LexisNexis
"PwC's IFRS Manual of accounting is thorough and translates often complex standards into practical guidance. Each chapter opens with an explanation of the requirements of the standards in clear language. Illustrative examples at the end of each chapter demonstrate the practical application of the principles of the standards.
Key updates in this edition include guidance on:
Accounting implications of COVID-19
Amendments to IAS 1, 'Presentation of financial statements', Classification of liabilities
Cash flow statements - updates to FAQs, IFRIC agenda discussions and clarity of guidance over deferred/contingent consideration
Amendments to IFRS 9, IAS 39, 'Financial instruments' and IFRS 7, 'Financial instruments disclosure', Interest rate benchmark reform
Insurance - Amendments to IFRS 4
Amendment to IFRS 16, 'Leases' on COVID-19 - Related rent concession
Amendment to IFRS 17, 'Insurance contracts'
IASB amendments to IFRS 3, IAS 16, IAS 17 and annual improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16"
CHAPTER I: Background to present-day land law in Peninsular Malaysia
CHAPTER II: Torrens system in Peninsular Malaysia
CHAPTER III: Land Contracts
CHAPTER IV: Sections 1 to 5
CHAPTER V: Sections 5A to 5C
CHAPTER VI: Sections 6 to 39
CHAPTER VII: Sections 40 to 61A
CHAPTER VIII: Sections 62 to 75G
CHAPTER IX: Sections 76 to 92
CHAPTER X: Sections 92A to 92I
CHAPTER XI: Sections 93 to 102
CHAPTER XII: Sections 103 to 129
CHAPTER XIV: Sections 135 to 150
CHAPTER XV: Sections 157A to 157B
CHAPTER XVI: Sections 158 to 175F
CHAPTER XVII: Sections 176 to 194
CHAPTER XVIII: Sections 195 to 204H
CHAPTER XIX: Sections 205 to 213
CHAPTER XX: Sections 214 to 220
CHAPTER XXI: Sections 221 to 240
CHAPTER XXII: Sections 241 to 281
CHAPTER XXIII: Sections 282 to 291
CHAPTER XXIV: Sections 292 to 318
CHAPTER XXV: Sections 319 to 339
CHAPTER XXVI: Sections 340 to 341
CHAPTER XXVII: Sections 342 to 345
CHAPTER XXVIII: Sections 346 to 350
CHAPTER XXIX: Sections 351 to 352
CHAPTER XXX: Sections 353 to 354
CHAPTER XXXI: Sections 355 to 383
CHAPTER XXXII: Sections 384 to 386
CHAPTER XXXIII: Sections 387 to 395
CHAPTER XXXIV: Sections 396 to 413
CHAPTER XXXV: Sections 414 to 416E
CHAPTER XXXVI: Sections 417 to 421A
CHAPTER XXXVII: Sections 421AA to 421AC
CHAPTER XXXVIII: Sections 422 to 429B
CHAPTER XXXIX: Sections 430 to 433
CHAPTER XL: Sections 433A to 433H
CHAPTER XLI: Sections 434 to 437
CHAPTER XLII: Sections 438 to 447
CHAPTER XLIII: Penang and Malacca
CHAPTER XLIV: Personal Law Transactions and Proprietary Interests: Including those of Individuals and of Members of Personal Law Groups
CHAPTER XLV: Sabah Land Ordinance (Cap 68)
CHAPTER XLVI: Sarawak Land Code (Cap 81) (1958 Edition)