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Result of finding

No IFRS Standard and detail of accounting policy choice No %

1 MFRS 101: Chosen method of presenting comprehensive income

(n=12)

Presenting comprehensive income according to single-statement 3

approach

Presenting comprehensive income according to two-statement 1

approach

Total 12 100%

2 MFRS 101: Chosen method of classification of expenses in

statement of comprehensive income (n=12)

Classification of expenses according to their function 4

Classification of expenses according to their nature

Total 12 100%

3 MFRS 102: Chosen method for measuring cost of inventories

(n=12) Standard costing 4

Retail method

Actual costing

Total 12 100%

4 MFRS 102: Chosen cost formulas for the cost of inventories

(n=12) FIFO 1

Average method 3
Companies with inventories, but not stating policy

Total 12 100%

5 MFRS 107: Chosen method of presenting the statement of cash

flows (n=12)

Direct method

Indirect method 4

Total 12 100%

6 MFRS 116: Chosen measurement model for land (n=12)

Cost model 2

Revaluation model

Land, without Accounting policy 2

Total 12 100%

7 MFRS 116: Chosen measurement model for building (n=12)

Cost model 4

Revaluation model

Total 12 100%

8 MFRS 116: Chosen measurement model for equipment (n=12)

Cost model 4

Revaluation model

Total 12 100%

9 MFRS 116: Chosen depreciation method for tangible assets (n=12)

Straight line 4
Declining balance

Units of production

Total 12 100%

10 MFRS 138: Chosen measurement model for intangible assets

(n=12)

Cost model 4

Revaluation model

Without intangible assets

Total 12 100%

11 MFRS 140: Chosen measurement model for investment property

(n=12)

Cost model 2

Fair value model 2

Without investment property

Total 12 100%

KIRAN NAMBYAR VASU DEVAN

COMPANY:
1. GPA HOLDINGS BERHAD [S] (7096)

2. GOLDEN PHAROS BHD (5649)

3. GREENYIELD BERHAD [S] (0136)

4. GUH HOLDINGS BERHAD [S] (3247)

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