BKAR3043 FINANCIAL ACCOUNTING & REPORTING IV (A202)

PROJECT 1
SHARE-BASED PAYMENT: DO MALAYSIAN LISTED FIRMS FOLLOW
MFRS REQUIREMENTS?
SUBMISSION DATE: 6 MAY 2021

1. The objective of this group project is to allow students to analyze the application and
disclosure of MFRS 2 Share-based Payment by Malaysian listed companies. The
project requires students to report on compliance of MFRS 2 among the FIVE listed
firms’ financial statements with year ending 2019.
2. Instructions
a. Form a group consisting of 5 members.
b. Analyze the selected companies’ presentation and disclosure on share-based
payment.
c. Capture the evidence for the disclosure of MFRS 2 by choosing the “print screen”
command for the information and highlight related paragraph of the MFRS 2.
3. Format for report writing:

(a) Line spacing: 2; Font: Times New Roman (size 12)

(b) The written project should not exceed 30 pages excluding references and
appendices.
(c) Provide a softcopy and a hard copy of your project report.
4. Content of the report should be organised as follows:
(a) Abstract of the project
(b) Introduction
(i) The objectives of the project paper
(ii) A simple background of the companies
(c) Review of MFRS 2 Share-based payment.
(d) Analyse selected companies’ presentation and disclosure.
(i) Identify whether the listed companies presented and disclosed accordingly to
MFRS 2, and attach the particular section of the annual report in your group
project.
(ii) Compare the presentation and disclosure among five companies
(iii) Discuss the potential impact(s) of share-based payment disclosure to
potential shareholders
(e) Conclusion
(f) References. Prepare of a list of references used according to the APA style as follows:
Citations of the work in the paper should be by the name of the author(s) followed by the year of
publication using American Psychological Association (APA) style 7th edition and carefully
checked for completeness, accuracy and consistency. Some of the examples:

Journal article:
Stuart, F. I. (2006). Designing and executing memorable service experiences: Lights, camera,
experiment, integrate, action! Business Horizons, 49(2), 149-159.
Ketchen, D., & Hult, G. T. (2007). Bridging organization theory and supply chain management:
The case of best value supply chains. Journal of Operations Management, 25(2), 573-580.
Book:
Miller, D., & Le Breton-Miller, I. (2005). Managing for the long run: Lessons in competitive
advantage from great family businesses. Boston: Harvard Business School Press.
Cialdini, R. B. (2001). Influence: Science and practice (4th ed.). Boston: Allyn & Bacon.
Edited collection:
Pfeffer, J. (1998). Understanding organizations: Concepts and controversies. In D. Gilbert, S.
Fiske, & G. Lindzey (Eds.), Handbook of social psychology (pp. 733-777). New York:
McGraw-Hill.
Geis, G. (1982). The heavy electrical equipment anti-trust cases of 1961. In M. D. Ermann & R.
J. Lundman (Eds.), Corporate and governmental deviance (pp. 123-143). New York:
Oxford University Press.
Web: source:
Berry, L. L., & Seltman, K. D. (2007). Building a strong services brand: Lessons from Mayo
Clinic. Business Horizons, 50(3), 199-209. Retrieved May 10, 2007, from
http://www.sciencedirect.com.
Lewis, P. H. (2007). How Apple kept its iPhone secrets. Retrieved January 31, 2008, from
http://money.cnn.com/2007/01/10/commentary/lewis_fortune_iphone.fortune/index.htm