ED Reference |
ED Title |
ED Issuance Date |
Status/ Remarks |
MASB ED 1 |
Presentation of Financial Statements |
Jul 1998 |
Issued as MASB 1 in July 1999 |
MASB ED 2 |
Inventories |
Jul 1998 |
Issued as MASB 2 in July 1999 |
MASB ED 3 |
Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies |
Jul 1998 |
Issued as MASB 3 in July 1999 |
MASB ED 4 |
The Effect of Changes in Foreign Exchange Rates |
Jul 1998 |
Issued as MASB 6 in July 1999 |
MASB ED 5 |
Cash Flow Statements |
Aug 1998 |
Issued as MASB 5 in July 1999 |
MASB ED 6 |
Research and Development Costs |
Aug 1998 |
Issued as MASB 4 in July 1999 |
MASB ED 7 |
Construction Contracts |
Aug 1998 |
Issued as MASB 7 in July 1999 |
MASB ED 8 |
Related Party Disclosures |
Aug 1998 |
Issued as MASB 8 in Dec 1999 |
MASB ED 9 |
Consolidated Financial Statements and Investments in Subsidiaries |
Oct 1998 |
Issued as MASB 11 in Dec 1999 |
MASB ED 10 |
Investment in Associates |
Oct 1998 |
Issued as MASB 12 in Dec 1999 |
MASB ED 11 |
Revenue |
Oct 1998 |
Issued as MASB 9 in Dec 1999 |
MASB ED 12 |
Leases |
Nov 1998 |
Issued as MASB 10 in Dec 1999 |
MASB ED 13 |
Earnings Per Share |
Apr 1999 |
Issued as MASB 13 in Dec 1999 |
MASB ED 14 |
Financial Reporting of Interests in Joint Venture |
May 1999 |
Issued as ED 14 (Revised) in Feb 2000 and as MASB 16 in June 2000 |
MASB ED 15 |
Depreciation Accounting |
Jul 1999 |
Issued as MASB 14 in June 2000 |
MASB ED 16 |
Property, Plant & Equipment |
Sep 1999 |
Issued as MASB 15 in June 2000 |
MASB ED 17 |
General Insurance Business |
Jan 2000 |
Issued as MASB 17 in Dec 2000 |
MASB ED 18 |
Life Insurance Business |
Jan 2000 |
Issued as MASB 18 in Dec 2000 |
MASB ED 19R |
Borrowing Costs |
Aug 2001 |
Issued as MASB 27 in Dec 2001 |
MASB ED 20 |
Events After the Balance Sheet Date |
Jan 2000 |
Issued as MASB 19 in Dec 2000 |
MASB ED 21 |
Provisions, Contingent Liabilities and Contingent Assets |
Jan 2000 |
Issued as MASB 20 in Dec 2000 |
MASB ED 22 |
Segment Reporting |
Mar 2000 |
Issued as MASB 22 in Mar 2001 |
MASB ED 23 |
Business Combinations |
Mar 2000 |
Issued as MASB 21 in Dec 2000 |
MASB ED 24 |
Financial Instruments; Disclosure and Presentation |
Mar 2000 |
Issued as MASB 24 in Mar 2001 |
MASB ED 25 |
Impairment of Assets |
Mar 2000 |
Issued as MASB 23 in Mar 2001 |
MASB ED 26 |
Financial Reporting by Unit Trusts |
Jun 2000 |
Superseded by FRS 132 in Feb 2006 |
MASB ED 27R |
Property Development Activities |
Dec 2001 |
Issued as MASB 32 in June 2003 |
MASB ED 28 |
Goodwill |
Nov 2001 |
To combine into Business Combinations Std. |
MASB ED 29 |
Income Taxes |
Feb 2001 |
Issued as MASB 25 in Dec 2001 |
MASB ED 30 |
Interim Financial Reporting |
Mar 2001 |
Issued as MASB 26 in Dec 2001 |
MASB ED 31R |
Investment Property |
Nov 2004 |
Issued as FRS 140 in Feb 2006 |
MASB ED 32 |
Discontinuing Operations |
Aug 2001 |
Issued as MASB 28 in Mar 2002 |
MASB ED 33 |
Employee Benefits |
Aug 2001 |
Issued as MASB 29 in Mar 2002 |
MASB ED 34 |
Accounting and Reporting by Retirement Benefit Plans |
Nov 2001 |
Issued as MASB 30 in June 2002 |
MASB ED 35R |
Financial Instruments: Recognition and Measurement |
Dec 2004 |
Issued as ED 35 (Revised) in Dec 2004 |
MASB ED 36 |
Accounting for Government Aid |
Jul 2002 |
Issued as MASB 31 in June 2003 |
MASB ED 37 |
Proposed Improvements to MASB Standards |
Jul 2004 |
Issued as FRS 102, FRS 116, FRS 110 and FRS 124 in Feb 2006 |
MASB ED 38 |
Proposed Improvements to MASB Standards |
Sep 2004 |
Issued as FRS 101, FRS 108 and FRS 121 in Feb 2006 |
MASB ED 39 |
Non-current Assets Held for Sale and Discontinued Operations |
Sep 2004 |
Issued as FRS 5 in Feb 2006 |
MASB ED 40 |
Business Combinations |
Nov 2004 |
Issued as FRS 3 in Feb 2006 |
MASB ED 41 |
Impairment of Assets |
Nov 2004 |
Issued as FRS 136 in Feb 2006 |
MASB ED 42 |
Intangible Assets |
Nov 2004 |
Issued as FRS 138 in Feb 2006 |
MASB ED 43 |
Proposed Improvements on MASB Standard on Leases |
Nov 2004 |
Issued as FRS 117 in Feb 2006 |
MASB ED 44 |
Share-based Payment |
Dec 2004 |
Issued as FRS 2 in Feb 2006 |
MASB ED 45 |
Proposed Improvements to MASB Standard on Financial Instruments: Disclosure and Presentation |
Dec 2004 |
Issued as FRS 132 in Feb 2006 |
MASB ED 46 |
Proposed Improvements to Financial Reporting Standards |
Jan 2005 |
Issued as FRS 127, FRS 128, FRS 131 and FRS 133 in Feb 2006 |
MASB ED 47 |
First-time Adoption of Financial Reporting Standards |
Jan 2005 |
Issued as FRS 1 in Feb 2006 |
MASB ED 48 |
Exploration for and Evaluation of Mineral Resources |
May 2005 |
Issued as FRS 6 in Aug 2006 |
MASB ED 49 |
Amendment to FRS 119 Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures |
Jul 2005 |
Issued as Amendment to FRS 1192004 Employee Benefits - Actuarial Gains and Losses, Group Plans and Disclosures in Aug 2006 |
MASB ED 51 |
Insurance Contracts |
Jan 2006 |
Issued as FRS 4 in November 2008 |
MASB ED 53 |
Framework for the Preparation and Presentation of Financial Statements |
Aug 2006 |
Issued as Framework for the Preparation and Presentation of Financial Statements in June 2007 |
MASB ED 54 |
Amendment to FRS 121 The Effects of Changes in Foreign Exchange Rates - Net Investment in a Foreign Operation |
Sep 2006 |
Issued as Amendment to FRS 121 in Feb 2007 |
MASB ED 55 |
Proposed Amendments to Financial Reporting Standards |
Mar 2007 |
Issued as FRS 107, FRS 111, FRS 112, FRS 118, FRS 119, FRS 120, FRS 126, FRS 129, FRS 134 and FRS 137 in June 2007
|
MASB ED 56 |
Financial Instruments: Disclosures |
Jun 2007 |
Issued as FRS 7 in November 2008 |
MASB ED 57 |
Operating Segments |
Jun 2007 |
Issued as FRS 8 in November 2008 |
MASB ED 58 |
Borrowing Costs |
Nov 2008 |
Issued as FRS 123 in May 2009 |
MASB ED 59 |
Amendment to Financial Reporting Standard 2 Share-based Payment: Vesting Conditions and Cancellations |
Nov 2008 |
Issued as Amendments to FRS 2 in May 2009 |
MASB ED 60 |
Amendments to FRS 1 and FRS 127 |
Jan 2009 |
Issued as Amendments to FRS 1 and FRS 127 in May 2009
|
MASB ED 61 |
Presentation of Financial Statements |
Feb 2009 |
Issued as FRS 101 in September 2009 |
MASB ED 62 |
Improvements to FRSs |
Jun 2006 |
Issued as Improvements to FRSsin September 2009 except for Amendment to MASB ED 50
|
MASB ED 63 |
Amendments to Standards on Financial Instruments |
Feb 2009 |
Issued in September 2009 as: Amendments to FRS 132; and Amendments to FRS 139, FRS 7 and IC Interpretation 9 |
MASB ED 64 |
Business Combinations |
Jun 2009 |
Issued as FRS 3 in January 2010 |
MASB ED 65 |
Consolidated and Separate Financial Statements |
Jun 2009 |
Issued as FRS 127 in January 2010 |
MASB ED 66 |
First-time Adoption of Financial Reporting Standards |
Jun 2009 |
Issued as FRS 1 in January 2010 |
MASB ED 67 |
Improving Disclosures about Financial Instruments (Amendments to FRS 7) |
Oct 2009 |
Issued as Amendments to FRS 7 in March 2010 |
MASB ED 68 |
Group Cash-settled Share-based Payment Transactions (Amendments to FRS 2) |
Nov 2009 |
Issued as Amendments to FRS 2 in July 2010 |
MASB ED 69 |
Financial Instruments |
Dec 2009 |
Issued as FRS 9 Financial Instruments and MFRS 9 Financial Instruments in November 2011 |
MASB ED 70 |
Technical Release 3 Guidance on Disclosures of Transition to IFRSs |
Dec 2009 |
Issued as Technical Release 3 in July 2010 |
MASB ED 71 |
Additional Exemptions for First-time Adopters (Amendments to FRS 1) |
Jan 2009 |
Issued as Amendments to FRS 1 in July 2010 |
MASB ED 73 |
Related Party Disclosures |
April 2010 |
Issued as FRS 124 in November 2010 |
MASB ED 75 |
IFRS-compliant Financial Reporting Standards |
June 2011 |
Issued as Malaysian Financial Reporting Standards in November 2011 |
MASB ED 76 |
Management Commentary |
April 2012 |
Issued as SOP 3 in February 2013, and renamed as MFRS Practice Statement 1 Management Commentary in November 2017 |
MASB ED 77
MASB ED 74
MASB ED 72
MASB ED 52
|
Exposure Draft on Malaysian Private Entities Reporting Standard
Amendments to Financial Reporting Standards arising from Reduced Disclosure Requirements
FRS for SMEs
Private Entity Reporting Standards
|
Aug 2013 |
Issued as MPERS on 14 February 2014 |
Dec 2010 |
Mar 2010 |
Jun 2006 |
[draft] IC Interpretations |
[draft] IC Interpretations 1, 2, 5 |
Feb 2006 |
Issued as IC Interpretation 1, 2, 5, 6, 7, 8 in Feb 2007 |
[draft] IC Interpretations |
[draft] IC Interpretations 6, 7, 8 |
May 2006 |
Issued as IC Interpretation 1, 2, 5, 6, 7, 8 in Feb 2007 |
[draft] IC Interpretations |
[draft] IC Interpretations 9 & 10 |
Mar 2007 |
Issued as IC Interpretation 9 & 10 in November 2008 |
[draft] IC Interpretations |
[draft] IC Interpretations 11,13,14 |
Nov 2008 |
Issued as IC Interpretations 11,13,14 in May 2009 |
[draft] IC Interpretations |
[draft] IC Interpretation 12 |
Nov 2008 |
Issued as IC Interpretation 12 in January 2010 |
[draft] IC Interpretations |
[draft] IC Interpretations 15,16,17 |
Jun 2009 |
Issued as IC Interpretations 15,16,17 in January 2010 |
[draft] IC Interpretations |
[draft] IC Interpretations 4, 18 |
Oct 2009 |
Issued as IC Interpretations 4, 18 in July 2010 |
[draft] IC Interpretations |
[draft] IC Interpretation 19 and [draft] Amendments to IC Interpretation 14 |
Jun 2010 |
Issued as IC Interpretation 19 and Amendments to IC Interpretation 14 in November 2010 |
MASB ED i-1 |
Presentation of Financial Statements of Islamic Banks and Similar Financial Institutions |
Dec 2000 |
Issued as MASB i-1 in Dec 2000 |
MASB ED i-2 |
Ijarah |
Jul 2004 |
Issued as TR i-2 in April 2006 |
MASB ED i-3 |
Presentation of Financial Statements of Islamic Financial Institutions |
Feb 2009 |
Issued as TR i-3 in September 2009 |
MASB ED i-4 |
Shariah Compliant Sale Contracts |
Oct 2009 |
Issued as Technical Release i-4 in July 2010 |