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The document is a group assignment report for an accounting theory and practices course. It includes an introduction, background on financial reporting in Malaysia, a comparative table analyzing four logistics companies, an analysis section, recommendations, and conclusions. The comparative table examines the companies' performance, ownership structure, measurement approaches, intangible asset disclosures, sustainability reporting, and technology used in reporting. The report aims to compare and analyze the annual reports of several logistics companies listed on Bursa Malaysia.

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Muhd Arif
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62 views

Draft Atap

The document is a group assignment report for an accounting theory and practices course. It includes an introduction, background on financial reporting in Malaysia, a comparative table analyzing four logistics companies, an analysis section, recommendations, and conclusions. The comparative table examines the companies' performance, ownership structure, measurement approaches, intangible asset disclosures, sustainability reporting, and technology used in reporting. The report aims to compare and analyze the annual reports of several logistics companies listed on Bursa Malaysia.

Uploaded by

Muhd Arif
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 9

UNIVERSITI KUALA LUMPUR

BUSINESS SCHOOL

SEMESTER SEPTEMBER 2020

ACCOUNTING THEORY AND PRACTICES (EAB 30903)

GROUP ASSIGNMENT 1
AC30

PREPARED BY:

No. Name ID No
1. SYAZWAN BIN RAFAR 62213219191

2. MOHAMMAD ADAM BIN SHAHARUDIN 62213219418

3. NUR NADIAH BINTI ZAINAL ABIDIN 62213219343

4. NUR FARAH ALIA BINTI ABD HALIM 62213219338

5. MUHAMMAD ARIF BIN AHMAD AZMAN 62213117302

PREPARED FOR:
MDM MARLINA BINTI BAHARUDDIN

SUBMISSION DATE:
30 DECEMBER 2020
Contents
1.0 Introduction.................................................................................................................................1
2.0 Background of financial reporting in Malaysia...................................................................2
3.0 Comparative Table.....................................................................................................................3
3.0 Analysis........................................................................................................................................4
4.0 Recommendation.......................................................................................................................5
5.0 Conclusion...................................................................................................................................6
6.0 References...................................................................................................................................7
1.0 Introduction

1
2.0 Background of financial reporting in Malaysia

2
3.0 Comparative Table
Pos CJ Century GD Express Tiong Nationwide
Malaysi Nam Express
a Logisti
Berhad c
a) The  Main market  RM56,078,6  RM 86,521
company  RM 492 39 (revenue Million
performanc Million in 2018, no (Revenue)
e and (revenue) stated in  RM 30,572
position in  RM 7.531 2019) Million (loss
the Million (loss  RM2,892,51 after tax)
Malaysia after tax) 0 (loss after  RM36,207
market  RM 315,864 tax in 2018, Million
Million no stated in (shareholde
(shareholde 2019) r’s fund)
r’s equity)
 RM479,164  RM 24.8
 81 sen (net
Million sen (net
asset per
(shareholde loss per
share)
r’s equity) share)
 0.08 sen
(net asset
per share)
b) The type  public limited  Public  Private
of liability limited limited
ownership, company liability company
and the  8/9 Male  7/9 Male  2 Male
compositio  5/9 Malaysian  7/9 Malaysian
n of board Malaysian  2 Female
of directors
Malaysian
c) The  Historical cost Historical cost Historical cost
measureme
nt approach
use in
determining
the
companies’
assets and
liabilities.
d)  Goodwill Goodwill. initially Goodwill. Goodwill
Disclosure recognised as an is initially measured
of asset at cost and is at cost. Following
intangible subsequently initial recognition,
assets in measured at cost goodwill is
their less any measured at cost
reporting. accumulated less accumulated
impairment losses. impairment losses.
e) Identify  Sustainability Sustainability Sustainability
whether the reporting reporting reporting
company
provide Other
independent

3
report
f) The use  NO  No No
of high or
new
technology
in reporting
such as
XBRL or
Quantum
Leap

3.0 Analysis

4
4.0 Recommendation

5
5.0 Conclusion

6
6.0 References

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