Open for Comment

The Exposure Drafts Open for Comment contains Exposure Drafts which the comment period has not yet closed. The Exposure Drafts may be issued by the Malaysian Accounting Standards Board (MASB) or by the International Accounting Standards Board (IASB).

The MASB welcomes comments from any interested party on the questions raised in these draft technical pronouncements. 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 document, please click on the title of the Exposure Draft.

To comment, please click on the 'Comment Online' link of the Exposure Draft and follow the instructions accordingly.

MASB Draft Pronouncement Title MASB Issue Date Comments due to MASB Comment Online

IFRS Foundation Draft Q&A

15 August 2019 25 September 2019 Comment Online

IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements) 

9 August 2019 31 October 2019 Comment Online

IASB Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12 Income Taxes)

26 July 2019 26 September 2019 Comment Online