MASB, Secretariat (2021) Understanding the assumption used in determining the expected future cash flows for impairment testing oil palm plantations. Piawaian Pelaporan Kewangan Malaysia (MFRS).
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Abstract
Palm Oil is a significant industry in several jurisdictions. Given the recent economic environment, impairment of plantations is a key focus of investors and other interested parties, particularly the desire to understand the assumptions behind the numbers. This article seeks to provide directors with an understanding of some of the key assumptions used in performing value in use calculations when testing plantations for impairment
| Item Type: | Article |
|---|---|
| Divisions: | Government Publication > Goverment organizations |
| Depositing User: | Esam @ Hisham Muhammad |
| Date Deposited: | 02 Jan 2024 06:04 |
| Last Modified: | 02 Jan 2024 06:04 |
| URI: | http://odlsystem2.utm.my/id/eprint/4408 |
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