Understanding Events After the Reporting Period: A Practical Guide to MFRS 110
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Resource ID
4060
Resource type
eBook
Date Creation
2025-11-07 02:19:56
Access
Open
Contributed by
PEL POLITEKNIK KUCHING SARAWAK
Field of Study
Pengurusan dan Perdagangan
Programme Name
DIPLOMA AKAUNTANSI
Institution
Politeknik
Politeknik
Politeknik Kuching Sarawak
MIME Type
application/pdf
Software Name
Adobe Acrobat (64-bit) 25.1.20756
Named person(s)
ARFIEEN BIN MOKHTAR (POLIKU)
Publisher / Producer
POLITEKNIK KUCHING SARAWAK
Date
2025-10-17 13:37:03
Event Date
2025-03-31 / 2025-10-31
Event Type
Training
State
Sarawak
Country
Malaysia
Source Media
CD/DVD, Cloud storage
Reference Number
uuid:c66aa0fe-9d58-4c6e-a085-d7b16746eb82
Credit
Politeknik Kuching Sarawak
Copyright
Copyright ©️Politeknik Kuching Sarawak
Keywords
EARP
Subject
EARP
Sub eBook Type
eBook PDP
Color Mode
Color
Content Creator
ARFIEEN BIN MOKHTAR, EMY MARINA BINTI HASSAN, BAIZURA BINTI TIAI
SKT Content
Yes
Application Version
1.7
Page Count
40
Year (SKT)
31 October 25 @ 09:00
Original filename
EARP - ARFIEEN BIN MOKHTAR (POLIKU).pdf
Caption
This eBook offers a comprehensive exploration of Events After the Reporting Period (EARP) as outlined in MFRS 110, a crucial standard ensuring financial statements remain accurate and compliant. It guides learners through identifying, classifying, and accounting for post-reporting events by distinguishing between adjusting and non-adjusting events, supported by practical examples, journal entries, and real-world case studies. Special topics such as dividends declared after the reporting date and the impact on going concern are also discussed to highlight their significance in financial reporting and auditing. To enhance engagement and understanding, the eBook features interactive activities, visual aids, summary tables, and an Augmented Reality (AR) timeline that visualises key event sequences. Ultimately, it equips students with both the theoretical knowledge and practical competencies necessary to apply MFRS 110 confidently in academic and professional accounting contexts.
Summary
This eBook offers a comprehensive exploration of Events After the Reporting Period (EARP) as outlined in MFRS 110, a crucial standard ensuring financial statements remain accurate and compliant. It guides learners through identifying, classifying, and accounting for post-reporting events by distinguishing between adjusting and non-adjusting events, supported by practical examples, journal entries, and real-world case studies. Special topics such as dividends declared after the reporting date and the impact on going concern are also discussed to highlight their significance in financial reporting and auditing. To enhance engagement and understanding, the eBook features interactive activities, visual aids, summary tables, and an Augmented Reality (AR) timeline that visualises key event sequences. Ultimately, it equips students with both the theoretical knowledge and practical competencies necessary to apply MFRS 110 confidently in academic and professional accounting contexts.
