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

IASB Exposure Draft ED/2019/4 Amendments to IFRS 17 Insurance Contracts 

3 July 2019 19 August 2019 Comment Online
2019/3 IASB Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3 Business Combinations) 14 June 2019 16 August 2019 Comment online 

IASB Exposure Draft ED/2019/2 Annual Improvements to IFRS® Standards 2018–2020

31 May 2019 19 July 2019 Comment Online