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Articles
Exposure Drafts Pending
Exposure Drafts Pending
Exposure drafts listed below had been issued for public comments, the exposure period of which had lapsed. These drafts remained outstanding pending further review by the MASB or pending conclusion by the International Accounting Standards Board (IASB) / issuance of similar standard by the IASB.
[1] Pending MASB Exposure Drafts
|
ED Reference |
ED Title |
Issue Date |
Comment Deadline |
|
MASB ED 50 |
January 2006 |
31 March 2006 |
|
|
MASB ED 52 |
June 2006 |
15 September 2006 |
|
|
MASB ED 62 |
(Issued as Improvements to FRSs in September 2009 except for Amendment to MASB ED 50) |
February 2009 |
3 April 2009 |
|
MASB ED 72 |
|
March 2010 |
30 September 2010 |
|
MASB ED 74 |
|
December 2010 |
31 January 2011 |
[2] Pending IASB Exposure Drafts, Draft IFRIC Interpretations, Request for View and other draft pronouncements
Given the MASB’s decision that Malaysia will converge with International Financial Reporting Standards (IFRS) in 2012, the MASB has revised its due process (click here for the due process) so that standards can be put in place for adoption and application in Malaysia within a timely manner. As such, the MASB issues IASB draft pronouncements simultaneously during the IASB’s exposure period as the Board will not issue exposure drafts based upon IASB finalised pronouncements.
The following pending Draft Pronouncements refer to draft pronouncements issued by the MASB simultaneously during the IASB’s exposure period.