GROUP ASSIGNMENT 1

ACB 20803 – AFA I

GROUP ASSIGNMENT: 10%

ACB20803 ADVANCED FINANCIAL ACCOUNTING I (AFA I)
Case Study: Analysis on Property, Plant and Equipment
Learning Outcome:
Students are expected to be able to critically evaluate the application of the relevant
MFRSs for different types of Property, Plant and Equipment (PPE) in different
industries.

Instructions:
1. In a group (5 to 6 for each group), you are required to PRESENT your findings
(refer to the guidelines below) the report pertaining to a listed company of your
choice in Malaysia.

2. Please refer to Bursa Malaysia Website to choose a listed company. The

selected company should be distinctive in a way that it can help you to
understand the variations in PPE across companies / industries especially in the
Malaysian context. Hence, you are highly recommended to consult and acquire
approval from your lecturer regarding the selected company.

3. Upon obtaining approval from your lecturer, you are required to analyze the PPE
of the selected company/organization. Your analysis should be according (but
not restrictive) to the following requirements:

a. Explain background of the company/organization and its sector/industry.

b. Explain the PPE of the company/organization. Example: the types of PPE,
amounts.
c. Perform analysis involving the PPE of the company/organization (Example :
changes year to year, ratio analysis related to PPE).
d. Highlight the main PPE(s) and its (their) value/impact to the
company/organization.
e. Explain the processes and documentations related to transactions involving
PPE. Example: tender selection, securing contract, delivering product, after-
sales services.
f. Explain significant accounting treatment based on relevant MFRSs such as
MFRS 116 Property, Plant and Equipment and MFRS Impairment of Assets
applicable for recording PPE in the company/organization. Indicate specific
accounting and reporting related to transactions involving PPE, such as what
kind of information are reported and where it was reported.
g. Discuss the efforts taken/planned by the company/organization for effective
and efficient utilization of their PPE. Example: internal control for PPE.
 GROUP ASSIGNMENT 2
ACB 20803 – AFA I

i. Examine the disclosure in the notes to the account made by the companies
about their PPE and whether their disclosure provides useful information to
existing and potential investors, in accordance to the relevant MFRSs.

Guidelines for presentation

Each group is to present their findings in Week 14 via a video presentation. The
findings will be summarized and presented using a poster. The poster presentation
carries 10 % marks toward your final grade.

- Poster or flyer that summarise your finding – 5 %

- Presentation ( 10 minutes for each group) – 5%

The followings are general guidelines that you have to adhere to in order to acquire
good marks for this task.

1. Content of the presentation should satisfy all the above instructions.

2. You will need to record your presentation (video presentation) regarding the
findings (based on the instruction) and create a link for the submission. The link
will be shared in the telegram group and the video of your group presentation will
be assessed through peer evaluation and by your lecturer. Meaning your
presentation will not only be assessed by your lecturer, but also by your friends
through google form, which will be distributed later.

3. Marks will be based on the rubric markings (will inform later). You may be able to
get full marks if you consider the entire requirement. Therefore, you are advised
to make your presentation as outstanding as possible.