i.In December 2019, Deco Floor received a customer's order and cash prepayment to install carpet in a new office that would not be ready for installation until March 2020.Deco Floor has recognised the revenue from the customer order in December 2019.

ii.Syarikat Atlas is in the process of listing its business in Bursa Malaysia. The accountant of the company has deferred the current year depreciation of RM63,000 to the following year in order to present a higher profit.

iii.Syarikat Primrose has disclosed its balance sheet, income statement, owner's equity statement and cash flow statement in its annual report.The company is confident that all the information was necessary without disclosing the notes to the accounts.