This study focuses on the disclosure of goodwill impairment process under the new requirements of FRS 136 – Impairment of Assets. This primary objective of the study is to investigate the compliance level and disclosure quality of FRS 136 by the top 20 Shari'ah Approved Companies (ShAc) in...

Discount rates selection represent a centrally material factor impacting in goodwill valuation decisions. This study examines the consistency of opportunistic behavior in documenting the variances between discount rates used by companies and independently generated estimates of company specific,...

The application of FRS 136-Impairment of Assets (Amended by Annual Improvements to IFRSs 2009) was mandatory for all companies listed in Bursa Malaysia from 1 January 2010. The highly prescriptive and technical provisions of Financial Reporting Standard (FRS) 136-Impairment of Assets (FRS 136,...

The institution of Waqf has played a significant role of providing opportunities in sharing the government's fiscal needs and improving the communities and nation welfare throughout Islamic history. Waqf have a potential to became one of the important devices regarding the socioeconomics realms...

The institution of Waqf has played a significant role of providing opportunities in sharing the government's fiscal needs and improving the communities and nation welfare throughout Islamic history. Waqf have a potential to became one of the important devices regarding the socio-economics realms...

Waqf have a potential to become one of the important mechanisms regarding the socioeconomics realms in Muslim societies that will benefit the communities as a whole. This objective of study is to examine the influence of corporate waqf by subsidiaries of JCorp in enhancing the company...