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Income Tax

In the Notes To The Accounts in the financial statement, we see the term Income Tax expense.

This article discuss what is in the Income Tax Category which includes Current Tax Payable and Deferred Tax.

The Income Tax expense comprises the sum of both the tax current payable and Deferred Tax.

TAX CURRENTLY PAYABLE

Based on taxable profit for […]

Related Parties

Normally, in the notes of the Accounts in financial statement, we often see terms like related parties. This article looks at what really is the term called Related Parties.

Related parties basically falls into two categories:

An INDIVIDUAL is related to the company if the individual

1. Has directly or indirectly, control or joint control or […]

Chairman’s Statement

In earlier articles, I have mentioned that it’s important to look at the Chairman’s Statement as it might revealed what are the company’s prospect / outlook.

It is interesting to note that there are further other comments that are revealed in the Chairman’s statement – a typical example is the Chairman statement of […]

For readers to have a fuller understanding of the mechanism of bonus issue, please go through all the other articles in this blog:

Understanding Of Bonus Issue
Illustration And Accounting Teatment
Cautious Or To Be Prudent With Bonus Issue
Basic Understanding of Rights Issue And The Difference With Bonus Issue

In earlier articles in this blog, I have also […]

In Part 2 of this article, we shall still continue with reviewing Keck Seng’s notes to the financial statement – investment on equities which is also priced at a book value lower than the current market price! According to notes accompanying its fourth quarter results ended Dec 31, 2006, the book value of these investments […]



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