Instructions: In a group of four$/$five$/$six$,$ utilize the company's most recent annual report $($Financial year ended $2023)$ to perform a detailed analysis and presentation that reflects the contemporary financial accounting and reporting landscape in Malaysia, with a focus on non$-$current assets and associated financial reporting standards.

Assignment Tasks:

Company and Industry Context:

Provide an introduction to the company's standing within its industry, highlighting its market position and operational segment. This introductory context should familiarize stakeholders with the company while avoiding a detailed historical account.

Accounting Standards and Policies:

Investigate and articulate the company's adopted accounting policies, concentrating on the following standards:

MFRS $116($Property$,$ Plant, and Equipment$)$

MFRS $15($Revenue from Contracts with Customers$)$

MFRS $138($Intangible Assets$)$

MFRS $141($Agriculture$,$ with an emphasis on Biological Assets$)$

MFRS $140($Investment Property$)$

MFRS $137($Provisions$,$ Contingent Liabilities, and Contingent Assets$)$

Disclosure of Non$-$Current Assets:

Examine the company's non$-$current asset disclosures within its financial statements and accompanying notes, especially focusing on:

Categories and nature of property, plant, and equipment; intangible assets, biological assets, and investment property.

Recognition criteria and measurement methodologies utilized for these assets.

Economic Environment and Asset Valuation:

Perform a critical appraisal of:

The key non$-$current assets owned by the company.

How current economic factors, such as inflation, interest rate changes, and market volatility, have influenced the company's asset management and valuation strategies, referencing any strategic adjustments or revaluations made during the year.

$1$

Analytical and Engaging Presentation:

Create a presentation that extends beyond mere replication of information from financial statements. Integrate creative displays like graphs, comparative matrices, and infographics.

Conduct a financial ratio analysis and other pertinent evaluations to assess the performance of the non$-$current assets.

Augment your examination with information from alternative authoritative resources, including the corporate website and reputable financial news outlets.

Note: In your exposition, dissecting the selected MFRS standards is critical, highlighting how the company implements these standards in its financial reporting. Reflect on how these accounting practices affect the company's fiscal stability and strategy in the face of prevailing economic challenges.