Accounting for goodwill under FRS136 : case of Malaysian plantation companies

QR Code

Accounting for goodwill under FRS136 : case of Malaysian plantation companies

The introduction of FRS (financial reporting standards) 136 to Malaysian PLC’s (public limited company) in 2006 indirectly formalized accounting for purchased goodwill for the first time. Based on a sample of 2006 annual reports of 10 Main Board companies from plantation sector, the study finds the...

Full description

Bibliographic Details
Main Authors:	Yusof, Nurul Adillah, Ismail, Hashanah
Format:	Article
Language:	English
Published:	David Publishing Company 2010
Online Access:	http://psasir.upm.edu.my/id/eprint/12916/ http://psasir.upm.edu.my/id/eprint/12916/1/Accounting%20for%20goodwill%20under%20FRS136.pdf

Similar Items

Challenges of Goodwill Accounting: Including Chinese Goodwill Accounting
by: Wang, Yilin
Published: (2008)

Financial reporting of goodwill impairment of Malaysian listed companies
by: Ahmad, Maizatul Akhmam
Published: (2011)

Segmental reporting by Malaysian companies : IAS 14 versus MASB 22.
by: Ismail, Hashanah, et al.
Published: (2009)

Mining Web usage using FRS
by: Omar, Rosli, et al.
Published: (2018)

Accounting for acquired goodwill in Australian business combinations: is there value to choose?
by: James, Kieran E.
Published: (2005)

The implementation of FRS 138 intangible assets and disclosure practices in the annual reports of Malaysian public listed companies / Normawati binti Non
by: Non, Normawati
Published: (2013)

Recognising the Cost of Purchased Goodwill
by: Allen, Christina, et al.
Published: (2020)

Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia
by: Wan Hussin, Wan Nordin, et al.
Published: (2005)

Tetraethylammonium L-malate 1.36-hydrate
by: Abdul Rahman, Mohd Basyaruddin, et al.
Published: (2009)

Value-relevance of accounting numbers : an empirical investigation of purchased goodwill / Muhd Kamil Ibrahim ... [et al.]
by: Ibrahim, Muhd Kamil, et al.
Published: (2003)

UMPSA Sustainable Mobility Expedition spreads goodwill in Songkhla
by: Siti Nur Azwin, Zulkapri
Published: (2024)

Impact of goodwill on firms’ capital structure in developing countries
by: Thakur, Oli Ahad, et al.
Published: (2020)

136-941 Mhz Lna Design For Software Defined Radio
by: Osman, Anwar Faizd
Published: (2014)

Employment protection and transition towards corporate goodwill in the gig economy
by: Ab Rahman, Rozanah, et al.
Published: (2024)

The value relevance and reliability of reported goodwill and identifiable intangible assets
by: Dahmash, F., et al.
Published: (2009)

Directors’ accountability under the Companies Act 2016
by: Mohd. Sulaiman, Aiman @ Nariman
Published: (2017)

Should goodwill be amortised? Empirical evidence from UAE / Yousef Shahwan
by: Shahwan, Yousef
Published: (2005)

Segmental reporting by Malaysian companies: lAS 14 versus MASB 22
by: Yusof, Nurul Adillah, et al.
Published: (2008)

Challenges of Self-Created Goodwill From Resource-Based View Theory in China
by: Wang, Yilin
Published: (2009)

Dysfunctional audit behavior among accounting undergraduates during industrial training : case of Halatuju 2 cohorts.
by: Ismail, Hashanah, et al.
Published: (2013)

136th birth anniversary of Begum Rokeya : Rokeya's wake-up call to women
by: Hasan, Md. Mahmudul
Published: (2016)

Investigating the early implementation of MFRS 136 disclosure among top 50 firms in Malaysia
by: Aisyah Abdul Rahman,, et al.
Published: (2017)

Investigating the Early Implementation of MFRS136 Disclosure among Top 50 Firms in Malaysia
by: Abdul Rahman, Aisyah, et al.
Published: (2017)

Synthesis and antioxidant activity of Prenylated Xanthones derived from 1,3,6-Trihydroxyxanthone.
by: Chan, Siew Ling
Published: (2013)

The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies
by: Mohd Iskandar, Takiah, et al.
Published: (2010)

Debt financing and importance of fixed assets and goodwill assets as collateral: dynamic panel evidence
by: Matemilola, Bolaji Tunde, et al.
Published: (2015)

Accounting policy changes under a non-regulated reporting framework
by: Ismail, Hashanah, et al.
Published: (2008)

Disclosure of whistle blowing policy among Malaysian listed companies
by: Mustapha, Mazlina, et al.
Published: (2017)

The association between goodwill impairment and investment opportunities during the IFRS regime: UK empirical research
by: Liang, Yihong
Published: (2009)

Impact of goodwill on firms capital structure in developed and developing countries: moderating effects of legal system
by: Thakur, Oli Ahad, et al.
Published: (2023)

Oral communication apprehension among accounting students during industrial training.
by: Ismail, Hashanah, et al.
Published: (2013)

A Case Study Of A Malaysian Accounting Software Company UBS Corporation Berhad
by: Han, Edward Chung Kit
Published: (2003)

Job satisfaction among executives : case of Japanese electrical and electronic manufacturing companies, Malaysia
by: Abdul, Mohani, et al.
Published: (2010)

A Zakat Accounting Standard (ZAS) for Malaysian companies
by: Abu Bakar, Nur Barizah
Published: (2007)

Effects of extended value chain activities on profit efficiency in malaysian plantation companies
by: Wan Azizi, Wan Noor Elani, et al.
Published: (2023)

Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment
by: Caplan, D., et al.
Published: (2017)

Use of the DD 136 strain of Neoaplectana carpocapsae Weiser (Rhabditida: steinernematidae) for control of corn earworm (Lepidoptera: noctuidae)
by: Bong, Joseph Choon Fah, et al.
Published: (1983)

Issues and challenges of accounting education in Malaysia
by: Ismail, Hashanah, et al.
Published: (2013)

The regulation of accounting education in Malaysia: professionalisation of academia and academisation of the profession?
by: Ismail, Hashanah, et al.
Published: (2014)

Determinants of management accounting Control system in Malaysian manufacturing companies
by: Tuan Zainun Tuan Mat,, et al.
Published: (2010)