Other Draft Pronouncements

Request for Information, Request for Views & Roadmap

The MASB welcomes comments from any interested party on the questions raised in the Request for Information, Request for Views and Roadmap documents. Apart from the questions raised, respondents are encouraged to comment on additional matters relating to the subject matters under discussion, if any. We would like to hear from both those who agree and those who do not agree with the proposals contained in these draft technical pronouncements. Comments should be supported by specific reasoning.

To view the documents, please click on the title.

To comment, please click on the 'Comment Online' link next to the document and follow the instructions accordingly.

Document Title Issue Date Comments Due to MASB Comment Online
No document is currently available.


Documents Pending

Draft technical pronouncements 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.

Document Reference Document Title Issue Date Comment Deadline
2017/5 IASB Request for Information on Post-implementation Review - IFRS 13 Fair Value Measurement 9 Jun 2017 31 Jul 2017


'Superseded' Documents

Doc Reference Document Title Issue Date Comment Deadline
IASB Request for Views 2015 Agenda Consultation 17 August 2015 30 November 2015
IASB Request for Information Post-implementation Review: IFRS 3 Business Combinations  14 February 2014 30 April 2014
MASB Request for Views MFRS Glossary Translation 30 January 2014 31 March 2014
IASB Request for Information Comprehensive Review of IFRS for SMEs 26 July 2013 14 November 2012
IASB Request for Information Rate Regulation 3 April 2013 10 June 2013
MASB PE Roadmap Roadmap for Private Entities Financial Reporting Framework 1 March 2013 6 May 2013
MASB Request for Views Private Entities, The Way Forward 28 February 2012 29 June 2012
IASB Request for Information Impairment of Financial Assets: Expected Cash Flow Approach 25 June 2009 1 September 2009