Articles

• 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

Amendment

The above Financial Reporting Standards (FRSs) are amended as follows:

1. 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.
2. 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.