MASB, Secretariat (2019) Costing Property Development Inventories. Piawaian Pelaporan Kewangan Malaysia.
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Abstract
IAS 2 was first issued in 1975 and has been revised on a number of occasions.However, its fundamental requirements have remained substantially unchanged. Despite its requirements rarely being in the spotlight, issues occasionally arise about how IAS 2 should be applied in particular circumstances. This article explores the manner in which property developers’ inventories are costed under IAS 2 when, as a condition of being granted development permission, developers are required to construct public infrastructure and/or affordable housing.
| 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/4416 |
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