[ATS] Addendum to FRS 116, 117, 132, 136, 138, 139, 140, 1, 5 and IC Interpretation 127
Addendum to Standards
FRS 116 PROPERTY, PLANT AND EQUIPMENT
FRS 117 LEASES
FRS 132 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION
FRS 136 IMPAIRMENT OF ASSETS
FRS 138 INTANGIBLE ASSETS
FRS 139 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT
FRS 140 INVESTMENT PROPERTY
FRS 1 FIRST-TIME ADOPTION OF FINANCIAL REPORTING STANDARDS
FRS 5 NON CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS
IC INTERPRETATION 127 EVALUATING THE SUBSTANCE OF TRANSACTIONS INVOLVING THE LEGAL FORM OF A LEASE
The above Financial Reporting Standards (FRSs) are amended as follows:
references to IAS 41 Agriculture, IFRS 4 Insurance Contracts, and ED 48 Exploration for and Evaluation of Mineral Resources in the applicable FRSs are replaced respectively with ED 50 Agriculture, ED 51 Insurance Contracts and ED 48 Exploration for and Evaluation of Mineral Resources.
the following footnotes in the applicable FRSs are deleted:
"This provision will be applicable when FRS 141 Agriculture, the equivalent of IAS 41, becomes effective for application in Malaysia."
"This provision will be applicable when FRS 4 Insurance Contracts, the equivalent of IFRS 4, becomes effective for application in Malaysia."
"This provision will be applicable when FRS 6 Exploration for and Evaluation of Mineral Resources, the equivalent of IFRS 6, becomes effective for application in Malaysia."
The effective date of this amendment is 15 June 2006.
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