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Teaching cases at the Management and Leadership Case Study Centre, Universiti Utara Malaysia, allow students to tackle real-world challenges, honing their skills for the workplace. Specializing in emerging markets, the center aims to increase digital access and usage of its case studies globally, benefiting both local and international educators.
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http://cdr.uum.edu.my/jspui/handle/123456789/151| Title: | Airasia Berhad’s Accounting In The Spotlight |
| Authors: | Abdul-Malak, Siti Seri Delima Wan-Hussin, Wan Nordin |
| Keywords: | Accounting choice;extended audit report;AirAsia;consolidation equity method,;equity method |
| Issue Date: | 2019 |
| Abstract: | As a non-professional investor in AAB, you were concerned about the alleged aggressive accounting in relation to the foreign associates and wondered how you should raise your concern with the management, audit committee and external auditor during the incoming AGM scheduled next month. The main contention surrounding the consolidation of the foreign associates of AAB is on the issue of legal control versus effective control. The external auditor main argument for the non-consolidation was the legal ruling of ownership in each of the foreign entities‟ domicile. The case also allows students to assess the independence of external auditors and audit committee, and the roles of other gatekeepers in the financial reporting ecosystem in influencing accounting policy choice. |
| URI: | http://cdr.uum.edu.my/jspui/handle/123456789/151 |
| Payment Link: | http://epay.uum.edu.my/go.php?billcode=CDRCASE&productid=TC134-1 |
| Appears in Collections: | Cases in CDR |
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