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    Comprehensive Case 1 BKAR 3033

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    nadiah
    1. The document summarizes information about three Malaysian companies - Muda Holdings Berhad in the industrial production sector, WCE Holdings Berhad in the construction sector, and IOI Corporation Berhad in the plantation sector. 2. It provides details about each company's nature of business and lists their property, plant and equipment. 3. While all three companies initially measure their PPE at cost less accumulated depreciation, Muda Holdings Berhad uses the revaluation model for subsequent measurement whereas the other two use the cost model.

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    Comprehensive Case 1 BKAR 3033

    Uploaded by

    nadiah
    123 views7 pages
    1. The document summarizes information about three Malaysian companies - Muda Holdings Berhad in the industrial production sector, WCE Holdings Berhad in the construction sector, and IOI Corporation Berhad in the plantation sector. 2. It provides details about each company's nature of business and lists their property, plant and equipment. 3. While all three companies initially measure their PPE at cost less accumulated depreciation, Muda Holdings Berhad uses the revaluation model for subsequent measurement whereas the other two use the cost model.

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    1. The document summarizes information about three Malaysian companies - Muda Holdings Berhad in the industrial production sector, WCE Holdings Berhad in the construction sector, and IOI Corporation Berhad in the plantation sector. 2. It provides details about each company's nature of business and lists their property, plant and equipment. 3. While all three companies initially measure their PPE at cost less accumulated depreciation, Muda Holdings Berhad uses the revaluation model for subsequent measurement whereas the other two use the cost model.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    123 views7 pages

    Comprehensive Case 1 BKAR 3033

    Uploaded by

    nadiah
    1. The document summarizes information about three Malaysian companies - Muda Holdings Berhad in the industrial production sector, WCE Holdings Berhad in the construction sector, and IOI Corporation Berhad in the plantation sector. 2. It provides details about each company's nature of business and lists their property, plant and equipment. 3. While all three companies initially measure their PPE at cost less accumulated depreciation, Muda Holdings Berhad uses the revaluation model for subsequent measurement whereas the other two use the cost model.

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    COMPREHENSIVE CASE 1

    BKAR 3033
    SECTOR FIRM’S NAME NATURE OF BUSINESS
    INDUSTRIAL MUDA HOLDINGS • Paper and paper packaging industry
    PRODUCTION BERHAD • Produced product from recycled waste paper
    • Example : high grade industrial brown paper,
    corrugated boards, corrugated boxes, multi-wall
    paper bags and PE laminated paper
    CONSTRUCTION WCE HOLDINGS • Focused on the execution West Cost Expressway
    BERHAD project
    • The WCE project involves the development of a
    233km highway from Banting in Selangor to
    Taiping in Perak

    PLANTATION IOI CORPORATION • Is a leading global integrated and sustainable


    BERHAD palm oil player
    • Its plantation business covers Malaysia and
    Indonesia
    FIRM LIST OF PROPERTY, PLANT AND EQUIPMENT
    MUDA HOLDINGS BERHAD 1. Freehold land
    2. Long leasehold land
    3. Buildings
    4. Furniture, fittings and office equipment
    5. Plant and machinery, tools and equipment
    6. Motor vehicles
    WCE HOLDINGS BERHAD 1. Freehold Land
    2. Leasehold Land
    3. Buildings
    4. Furniture, Fixtures and Fittings
    5. Renovation
    6. Office Equipment
    IOI CORPORATION BERHAD 1. Freehold land
    2. Leasehold land
    3. Buildings and improvements
    4. Bearer plants
    5. Plant and machinery
    6. Construction in progress
    Depreciation Method

    Straight-
    Line method
    Initial and Subsequent Measurement

    For the initial measurement all


    of this three company is
    measure their PPE at cost less COST REVALUTION
    accumulated depreciation and MODEL MODEL
    accumulated impairment loss,
    if any.
    Any difference in using the subsequent measurement model between the three sector ?

    YES
    IOI CORPORATION BERHAD (plantation) & WCE HOLDINGS BERHAD (construction)

    same subsequent measurement COST MODEL

    MUDA HOLDINGS BERHAD (production) REVALUATION MODEL


    Impairment Loss
    • No impairment loss reported for Muda Holdings Berhad
    WCE HOLDINGS BERHAD IOI CORPORATION BERHAD

    RM 15.8 million
    RM 193,000 VS

    IOI CORPORATION BERHAD (Plantation sector) HIGHER amount of impairment


    loss compared to WCE HOLDINGS BERHAD (Construction sector)

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