that is English and Malay, you can just ignore the Malay language

MFRS 13 Fair Value Measurement sets out a framework for measuring fair value in accordance with the International Financial Reporting Standard (IFRS). Dikehendakil Required: a) Apakah rasional di sebalik penerbitan MERS13 "Fair Value Measurement"? What are the rationales behind the issuance of the MFRS13 Fair Value Measurement? (4 markah/marks) b) Terangkan aplikasi pengukuran nilai saksama (pengukuran awal dan pengukuran berikutnya) ke atas Explain the application of fair value measurement (initial measurement and subsequent measurement) upon: 1) Harta, loji dan peralatan/ Property, plant and equipment 1) Aset-aset muhibbah/ Intangible assets iii) Hartanah pelaburan/ Investment property iv) Aset-aset kewangan dan liabiliti-liabiliti kewangan Financial assets and financial liabilities (8 markah marks) c) Huraikan hujah yang menyokong dan sebaliknya terhadap pengukuran nilai wajar. Elaborate on the argument for and against fair value measurement (6 markah/marks) d) Sebuah entiti mempunyai sebidang tanah di mana terletaknya sebuah bangunan yang digunakan sebagai gudang Nilai yang ditunjukkan seperti yang digunakan sekarang ialah RM2 juta untuk tanah dan RM1 juta untuk bangunan kilang Sekiranya kilang itu dimusnahkan dan seluruh bahagian tanah itu digunakan sebagai tempat letak kereta, nilai saksama tanah itu akan menjadi RM4.5 juta (selepas kos perobohan bangunan itu). Bincangkan ukuran nilai saksama tanah dan warehouse An entity has a piece of land on which is situated a building that is used as a warehouse The indicated value as currently used is RM2 million for the land and RM1 million for the factory building. If the factory is demolished and the whole piece of land is used as a parking lot, the fair value of the land will be RM4 5 million (after demolition cost of the building) Discuss the fair value measurement of the land and the warehouse, (7 markah/marks)