The IC Interpretations listed in the table are official pronouncements issued by the MASB. IC Interpretations are issued by the MASB in respect of its application in Malaysia.
The date shown in the “Issue Date” column refers to the date the Standard was first issued.
The “Amendments from other Standards” column contains consequential amendments to a IC Interpretations. These amendments are as a result of another Standard (or amendments to another Standard) being issued that have an effective date after 1 January 2015.
The “Explanatory” column contains documents which accompanies the respective IC Interpretations but are not part of the IC Interpretations. These documents comprise of:
- BC : Basis for Conclusions
- IE : Illustrative Examples (includes amendments to Standards that have an effective date after 13 January 2016.)
- IE* : Illustrative Examples (does not contain changes to Standards that have an effective date after 1 January 2016.)
- IG : Implementation Guidance (includes amendments to Standards that have an effective date after 13 January 2016.)
- IG* : Implementation Guidance (does not contain changes to Standards that have an effective date after 1 January 2016.)
Please select the Glossary of Terms for definitions of key words used in the Standards which can be viewed for information purposes only. Please select the MFRS Glossary in Bahasa Malaysia for translations of Glossary of Terms and additional terms from MFRSs, the Basis for Conclusions, Illustrative Examples and Implementation Guidance.
Printed copies of the IC Interpretations are available for sale at the MASB office. Please click here for the publication order form.
These IC Interpretations contain materials in which the IFRS Foundation holds copyright and which have been reproduced in these Standards with the permission of the IFRS Foundation. Copyright in the International Financial Reporting Standards (including International Accounting Standards and SIC and IFRIC Interpretations), International Accounting Standards Board (IASB) Exposure Drafts, and other IASB publications belong to the IFRS Foundation.
All rights are reserved. No part of these IC Interpretations may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior permission in writing to MASB or as may be expressly permitted by law or under terms agreed with the appropriate reprographics rights organisation. No part of the materials incorporated in these IC Interpretations, the copyright of which is held by the IFRS Foundation, may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior permission in writing to the IFRS Foundation or as may be expressly permitted by law or under terms agreed with the appropriate reprographics rights organisation.
The numbering of the IC Interpretations corresponds with the equivalent IFRIC Interpretations issued by the IASB. IC Interpretations prefix with “1xx” corresponds with the equivalent SIC.