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Japan Desk in Grant Thornton Malaysia was established in October 2013 to serve as bridge between Malaysia and Japan.
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MFRS
Cost of an investment in a subsidiary in separate financial statements
01 Jun 2014MFRS 127 Separate Financial Statements permits a parent to measure investments in subsidiaries in its separate financial statements (SFS) either at cost or at fair value under MFRS 139 (MFRS 127.10).
This Hot Topic only considers the cost model, which is more commonly applied. This Hot Topic provides various guidance when measuring investments in subsidiaries at cost in SFS in accordance with MFRS 127.
Also appears under...