Notice Of Issuance / Amendments

Notice of Issuance/Amendments

Title Date of Issuance View

Notice – Issuance of Amendments to MASB Approved Accounting Standards

 

Malaysian Financial Reporting Standards (MFRS)

  • Investment Entities (Amendments to MFRS 10, MFRS 12 and MFRS 127)

Financial Reporting Standards (FRS)

  • Investment Entities (Amendments to FRS 10, FRS 12 and FRS 127)
28 February 2013 View

Notice - Amendment to the Effective Date and Applicability of the Malaysian Financial Reporting Standards (MFRS Framework)

 

Notice - Issuance of MASB Approved Accounting Standards

 

Malaysian Financial Reporting Standards (MFRSs)

  • Amendments to MFRSs contained in the document entitled “Annual Improvements 2009-2011 Cycle”
  • Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to MFRS 10, MFRS 11 and MFRS 12)
  • MFRS 3 Business Combinations (IFRS 3 Business Combinations issued by IASB in March 2004)
  • MFRS 127 Consolidated and Separate Financial Statements (IAS 27 Consolidated and Separate Financial Statements revised by IASB in December 2003)

Financial Reporting Standards (FRSs)

  • Amendments to FRSs contained in the document entitled “Improvements to FRSs (2012)”
  • Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to FRS 10, FRS 11 and FRS 12)
31 July 2012 [See Notice of 31 July 2012]

Notice - Issuance of Amendments to MASB Approved Accounting Standards 

 

Malaysian Financial Reporting Standards (MFRS)

  • Governments Loans (Amendments to MFRS 1)
Financial Reporting Standards (FRS)
  • Government Loans (Amendments to FRS 1)
26 April 2012  View
Notice
  • Issuance of Malaysian Financial Reporting Standards and Financial Reporting Standards

 

Malaysian Financial Reporting Standards (MFRSs)

  • Mandatory Effective Date of MFRS 9 and Transition Disclosures (Amendments to MFRS 9 (IFRS 9 issued by IASB in November 2009), MFRS 9 (IFRS 9 issued by IASB in October 2010) and MFRS 7)
  • Disclosures - Offsetting Financial Assets and Financial Liabilities (Amendments to MFRS 7)
  • Offsetting Financial Assets and Financial Liabilities (Amendments to MFRS 132)

 

Financial Reporting Standards (FRSs)

  • Mandatory Effective Date of FRS 9 and Transition Disclosures (Amendments to FRS 9 (IFRS 9 issued by IASB in November 2009), FRS 9 (IFRS 9 issued by IASB in October 2010) and FRS 7)
  • Offsetting Financial Assets and Financial Liabilities ( Amendments to FRS 132)
1 March 2012  View
Notice
  • Issuance of Malaysian Financial Reporting Standards
  • Issuance of Financial Reporting Standards and Interpretations
  • Withdrawal of Financial Reporting Standards and Interpretations
19 November 2011  View

Notice - Issuance of Financial Reporting Standards and Interpretations 

 

Financial Reporting Standards (FRS)

  • FRS 124 Related Party Disclosures
  • Amendments to FRSs contained in the document entitled “Improvements to FRSs (2010)”

Interpretations

  • IC Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments
  • Prepayments of a Minimum Funding Requirement (Amendments to IC Interpretation 14)
30 November 2010  View
Notice – Amendment to IC Interpretation Interpretation
  • Amendment to IC Interpretation 15 Agreements for the Construction of Real Estate
30 August 2010  View

Notice - Issuance of Financial Reporting Standards and Interpretations 

 

Financial Reporting Standards (FRS)

  • Additional Exemptions for First-time Adopters (Amendments to FRS 1)
  • Group Cash-settled Share-based Payment Transactions (Amendments to FRS 2)
Interpretations
  • IC Interpretation 4 Determining whether an Arrangement contains a Lease
  • IC Interpretation 18 Transfers of Assets from Customers
15 July 2010  View

Notice – Amendments of Financial Reporting Standards

Financial Reporting Standards (FRS)

  • Limited Exemption from Comparative FRS 7 Disclosures for First-time Adopters (Amendment to FRS 1)
  • Improving Disclosures about Financial Instruments(Amendments to FRS 7)
  • Amendments to FRS 132 Financial Instruments: Presentation
19 Mar 2010  View

Notice – Issuance of Financial Reporting Standards

Financial Reporting Standards (FRS)

  • FRS 1 First-time Adoption of Financial Reporting Standards
  • FRS 3 Business Combinations
  • FRS 127 Consolidated and Separate Financial Statements
  • Amendments to FRS 2 Share-based Payment
  • Amendments to FRS 5 Non-current Assets Held for Sale and Discontinued Operations
  • Amendments to FRS 138 Intangible Assets
  • Amendments to FRS 139 Financial Instruments: Recognition and Measurement

Interpretations
  • IC Interpretation 12 Service Concession Arrangements
  • IC Interpretation 15 Agreements for the Construction of Real Estate
  • IC Interpretation 16 Hedges of a Net Investment in a Foreign Operation
  • IC Interpretation 17 Distributions of Non-cash Assets to Owners
  • Amendments to IC Interpretation 9 Reassessment of Embedded Derivatives
8 January 2010  View
Notice of Issuance of Financial Reporting Standards
  • FRS 101 Presentation of Financial Statements
  • Amendments to FRS 132 Financial Instruments: Presentation
  • Amendments to FRS 139 Financial Instruments: Recognition and Measurement, FRS 7 Financial Instruments: Disclosuresand IC Interpretation 9 Reassessment of Embedded Derivatives
  • Amendments to FRSs contained in the document entitled"Improvements to FRSs (2009)"
15 Sept 2009  View
Notice of Issue of Financial Reporting Standards and Interpretations
  • FRS 123 Borrowing Costs
  • Amendments to FRS 2 Share-based Payment: Vesting Conditions and Cancellations
  • Amendments to FRS 1 First-time Adoption of Financial Reporting Standards and FRS 127 Consolidated and Separate Financial Statements: Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
  • IC Interpretation 11 FRS 2 - Group and Treasury Share Transactions
  • IC Interpretation 13 Customer Loyalty Programmes
  • IC Interpretation 14 FRS 119 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
19 May 2009  View
Notice of Issue of Financial Reporting Standards and Interpretations
  • FRS 4 Insurance Contracts
  • FRS 7 Financial Instruments: Disclosures
  • FRS 8 Operating Segments
  • IC Interpretation 9 Reassessment of Embedded Derivatives
  • IC Interpretation 10 Interim Financial Reporting and Impairment
17 Nov 2008  View
Notice of Issue of MASB Approved Accounting Standards for Entities Other Than Private Entities
  • FRS 107 Cash Flow Statements
  • FRS 111 Construction Contracts
  • FRS 112 Income Taxes
  • FRS 118 Revenue
  • FRS 119 Employee Benefits
  • FRS 120 Accounting for Government Grants and Disclosure of Government Assistance
  • FRS 126 Accounting and Reporting by Retirement Benefit Plans
  • FRS 129 Financial Reporting in Hyperinflationary Economies
  • FRS 134 Interim Financial Reporting
  • FRS 137 Provisions, Contingent Liabilities and Contingent Assets
15 June 2007  View
Notice of Issue of MASB Approved Accounting Standards for Entities Other Than Private Entities
  • Amendment to FRS 121 The Effects of Changes in Foreign Exchange Rates - Net Investment in a Foreign Operation
  • IC Interpretation 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
  • IC Interpretation 2 Member Shares in Co-operative Entities and Similar Instruments
  • IC Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
  • IC Interpretation 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
  • IC Interpretation 7 Applying the Restatement Approach under FRS 1292004 Financial Reporting in Hyperinflationary Economies
  • IC Interpretation 8 Scope of FRS 2
15 February 2007  View
Notice of Issue of MASB Approved Accounting Standards for Entities Other Than Private Entities
  • FRS 6 Exploration for and Evaluation of Mineral Resources
  • Amendments to FRS 1192004 Employee Benefits of Actuarial Gains and Losses, Group Plans and Disclosures
15 August 2006  View
Notice - Amendment of MASB Approved Accounting Standards for Entities Other Than Private Entities
  • FRS 124 Related Party Disclosures
  • FRS 139 Financial Instruments: Recognition and Measurement
4 May 2006  View

Notice - Issue of MASB Approved Accounting Standards for Entities Other Than Private Entites 

 

[This Notice supersedes the Notice of Publication of MASB Approved Accounting Standards issued by MASB on 31 October 2005]

23 February 2006  View
Notice - Amendment of MASB Approved Accounting Standards for Private Entities 23 February 2006  View
Notice - Publication of MASB Approved Accounting Standards 31 October 2005  View

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