Financial Reporting Standard 201 (2004): Property development activities

Bibliographic Details
Corporate Author: Lembaga Piawaian Perakaunan Malaysia
Format: Book
Language:English
Published: Kuala Lumpur : Malaysian Accounting Standards Board , c2005
Series:Financial reporting standard 201
Subjects:
Table of Contents:
  • 1. Objective
  • 2. Scope
  • 3. Definitions
  • 4. Nature of property development activities
  • 5. Land held for property development
  • 6. Property development costs
  • 7. Property development revenue and expenses
  • 8. Estimates, revocation of sales and incentives
  • 9. Inventories--unsold completed development units
  • 10. Disclosure
  • 11. Transitional provisions
  • 12. Effective date