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Notice Of Issuance / Amendments
Title Date of Issuance Pdf link

Notice – Amendment to Private Entity Definition

28 February 2017 View

Notice - Issuance of MASB Approved Accounting Standards

Malaysian Financial Reporting Standard (MFRSs)

  • Applying MFRS 9 Financial Instruments with MFRS 4 Insurance Contracts (Amendments to MFRS 4)
  •  Annual Improvements to MFRS Standards 2014–2016 Cycle
  • Transfers of Investment Property (Amendments to MFRS 140)
  •  IC Interpretation 22 Foreign Currency Transactions and Advance Consideration

Financial Reporting Standard (FRSs)

  •  Applying FRS 9 Financial Instruments with FRS 4 Insurance Contracts (Amendments to FRS 4)
  • Annual Improvements to FRS Standards 2014–2016 Cycle
  • Transfers of Investment Property (Amendments to FRS 140)
  • IC Interpretation 22 Foreign Currency Transactions and Advance Consideration
29 December 2016 View

Notice - Issuance of MASB Approved Accounting Standards

Malaysian Financial Reporting Standard (MFRS)

  • Classification and Measurement of Share-based Payment Transactions (Amendments to MFRS 2)

Financial Reporting Standard (FRS)

  • Classification and Measurement of Share-based Payment Transactions (Amendments to FRS 2) 
25 August 2016 View

Notice - Issuance of MASB Approved Accounting Standard

Malaysian Financial Reporting Standard (MFRS)

  • Clarifications to MFRS 15 Revenue from Contracts with Customers
16 June 2016 View

Notice - Issuance of MASB Approved Accounting Standards

Malaysian Financial Reporting Standards (MFRSs)

  • MFRS 16 Leases
  • Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to MFRS 112)
  • Disclosure Initiatives (Amendments to MFRS 107) 

Financial Reporting Standards (FRSs)

  • Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to FRS 112)
  • Disclosure Initiatives (Amendments to FRS 107)

Notice - Withdrawal of MASB Approved Accounting Standards 

15 April 2016 View

Notice - Amendment of MASB Approved Accounting Standards For Entities Other Than Private Entities

Malaysian Financial Reporting Standards (MFRSs)

  • Effective Date of Amendments to MFRS 10 and MFRS 128

Financial Reporting Standards (FRSs)

  • Effective Date of Amendments to FRS 10 and FRS 128
31 December 2015 View

Notice – Amendment of MASB Approved Accounting Standards for Entities Other Than Private Entities

  • Effective date of MFRS 15

Notice – Amendment to the Effective Date and Applicability of the Malaysian Financial Reporting Standards

Notice – Issuance of Amendments to MASB Approved Accounting Standards for Private Entities

Malaysian Private Entities Reporting Standard (MPERS)

2015 Amendments to the Malaysian Private Entities Reporting Standard

28 October 2015 View

Notice – Issuance of Amendments to MASB Approved Accounting Standards

Malaysian Financial Reporting Standards (MFRSs)

  • Disclosure Initiative (Amendments to MFRS 101)
  • Investment Entities: Applying the Consolidation Exception (Amendments to MFRS 10, MFRS 12 and MFRS 128)

Financial Reporting Standards (FRSs)

  • Disclosure Initiative (Amendments to FRS 101)
  • Investment Entities: Applying the Consolidation Exception (Amendments to FRS 10, FRS 12 and FRS 128)
 23 January 2015 View

Notice – Issuance of MASB Approved Accounting Standards

Malaysian Financial Reporting Standards (MFRSs)

  • MFRS 9 Financial Instruments (IFRS 9 Financial Instruments as issued by IASB in July 2014)
  • Equity Method in Separate Financial Statements (Amendments to MFRS 127)
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to MFRS 10 and MFRS 128)
  • Annual Improvements to MFRSs 2012–2014 Cycle

 Financial Reporting Standards (FRSs)

  • FRS 9 Financial Instruments (IFRS 9 Financial Instruments as issued by IASB in July 2014)
  • Equity Method in Separate Financial Statements (Amendments to FRS 127)
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to FRS 10 and FRS 128)
  • Annual Improvements to FRSs 2012–2014 Cycle

 Notice – Withdrawal of MASB Approved Accounting Standards

 17 November 2014 View

Notice - Issuance of MASB Approved Accounting Standards

Malaysian Financial Reporting Standards (MFRSs)

  • MFRS 15 Revenue from Contracts with Customers
  • Agriculture: Bearer Plants (Amendments to MFRS 116 and MFRS 141)

 Notice – Amendment to the Effective Date and Applicability of the Malaysian Financial Reporting Standards

Notice – Withdrawal of MASB Approved Accounting Standards

 2 September 2014 View

Notice - Issuance of MASB Approved Accounting Standards

Malaysian Financial Reporting Standards (MFRSs)

  • MFRS 14 Regulatory Deferral Accounts
  • Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to MFRS 116 and MFRS 138)
  • Accounting for Acquisitions of Interests in Joint Operations (Amendments to MFRS 11)

Financial Reporting Standards (FRSs)

  • FRS 14 Regulatory Deferral Accounts
  • Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to FRS 116 and FRS 138)
  • Accounting for Acquisitions of Interests in Joint Operations (Amendments to FRS 11)
 11 July 2014 View 

Notice – Amendment of MASB Approved Accounting Standards For Entities Other than Private Entities

Notice - Issuance of MASB Approved Accounting Standards

MASB APPROVED ACCOUNTING STANDARDS FOR ENTITIES OTHER THAN PRIVATE ENTITIES

Malaysian Financial Reporting Standards (MFRSs)

  • MFRS 9 Financial Instruments (Hedge Accounting and amendments to MFRS 9, MFRS 7 and MFRS 139)
  • Defined Benefit Plans: Employee Contributions (Amendments to MFRS 119)
  • Amendments to MFRSs contained in the document entitled “Annual Improvements to MFRSs 2010-2012 Cycle”
  • Amendments to MFRSs contained in the document entitled “Annual Improvements to MFRSs 2011-2013 Cycle

Financial Reporting Standards (FRSs)

  • FRS 9 Financial Instruments (Hedge Accounting and amendments to FRS 9, FRS 7 and FRS 139)
  • Defined Benefit Plans: Employee Contributions (Amendments to FRS 119)
  • Amendments to FRSs contained in the document entitled “Annual Improvements to FRSs 2010-2012 Cycle
  • Amendments to FRSs contained in the document entitled “Annual Improvements to FRSs 2011-2013 Cycle

MASB APPROVED ACCOUNTING STANDARDS FOR PRIVATE ENTITIES

  • Malaysian Private Entities Reporting Standard (MPERS)
 

Notice – Withdrawal of MASB Approved Accounting Standards

Private Entity Reporting Standards (PERS)

 14 February 2014 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)

  • Recoverable Amount Disclosures for Non-Financial Assets (Amendments to MFRS 136)
  • Novation of Derivatives and Continuation of Hedge Accounting (Amendments to MFRS 139)
  • IC Interpretation 21 Levies

Financial Reporting Standards (FRSs)

  • Recoverable Amount Disclosures for Non-Financial Assets (Amendments to FRS 136)
  • Novation of Derivatives and Continuation of Hedge Accounting (Amendments to FRS 139)
  • IC Interpretation 21 Levies
 6 September 2013 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 View

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
27 April 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