| | Standards / Interpretations
| IASB effective date
| Proposed effective date in Malaysia
| Status
|
1 JANUARY 2010 / 1 MARCH 2010
|
1
| IAS 39 Financial Instruments: Recognition and Measurement
| 1 January 2005
| 1 January 2010
| Issued as FRS 139 in February 2006.
|
2
| IFRS 7 Financial Instruments: Disclosures
| 1 January 2007
| 1 January 2010
| Issued as FRS 7 in November 2008.
|
3
| IFRS 4 Insurance Contracts
| 1 January 2005
| 1 January 2010
| Issued as FRS 4 in November 2008.
|
4
| IFRIC Interpretation 9 Reassessment of Embedded Derivatives
| 1 June 2006
| 1 January 2010
| Issued as IC Interpretation 9 in November 2008.
|
5
| IFRIC Interpretation 10 Interim Financial Reporting and Impairment
| 1 November 2006
| 1 January 2010
| Issued as IC Interpretation 10 in November 2008.
|
6
| IAS 23 Borrowing Costs (revised)
| 1 January 2009
| 1 January 2010
| Issued as FRS 123 in May 2009.
|
7
| Amendment to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations
| 1 January 2009
| 1 January 2010
| Issued as Amendment to FRS 2 in May 2009.
|
8
| IFRIC Interpretation 11 IFRS 2 - Group and Treasury Share Transactions | 1 March 2007
| 1 January 2010
| Issued as IC Interpretation 11 in May 2009.
|
9
| IFRIC Interpretation 13 Customer Loyalty Programmes
| 1 July 2008 | 1 January 2010
| Issued as IC Interpretation 13 in May 2009. |
10
| IFRIC Interpretation 14 FRS 119 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
| 1 January 2008
| 1 January 2010
| Issued as IC Interpretation 14 in May 2009.
|
11
| IAS 1 Presentation of Financial Statements (revised)
| 1 January 2009
| 1 January 2010
| Issued as FRS 101 (revised) in September 2009. |
12
| Amendments to IFRS 1 and IAS 27 Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
| 1 January 2009
| 1 January 2010
| Issued as Amendments to FRS 1 and FRS 127 in May 2009.
|
13
| Improvements to IFRSs (2008)
| 1 January 2009
| 1 January 2010
| Issued as Improvements to FRSs (2009) in September 2009. |
| 14 | Amendments to IAS 32 and IAS 1: Puttable Financial Instruments and Obligations arising on Liquidation | 1 January 2009
| 1 January 2010
| Issued as Amendments to FRS 132 in September 2009.
|
15
| Amendments to IAS 39: Eligible Hedged Items
| 1 July 2009
| 1 January 2010
| Issued as Amendments to FRS 139, FRS 7 and IC Interpretation 9 in September 2009.
|
16
| Amendments to IAS 39 and IFRS 7: Reclassification of Financial Assets
| 1 July 2008
| 1 January 2010
| Issued as Amendments to FRS 139, FRS 7 and IC Interpretation 9 in September 2009.
|
17
| Amendments to IFRIC 9 and IAS 39 Embedded Derivatives | 30 June 2009 | 1 January 2010 | Issued as Amendments to FRS 139, FRS 7 and IC Interpretation 9 in September 2009.
|
18
| Improvements to IFRS (2009)
| 1 July 2009 /1 January 2010
| 1 January 2010
| Issued as Improvements to FRSs (2009) in September 2009. |
19
| Amendment to IAS 32: Classification of Rights Issues
| 1February 2010
| 1 March 2010
| Issued as Amendments to FRS 132 in March 2010.
|
| 1 JULY 2010 |
20
| IFRIC Interpretation 12 Service Concession Arrangements
| 1 January 2008
| 1 July 2010 | Issued as IC Interpretation 12 in January 2010.
|
21
| IFRS 3 Business Combinations (revised)
| 1 July 2009
| 1 July 2010
| Issued as FRS 3 in January 2010.
|
| 22 | IAS 27 Consolidated and Separate Financial Statements
| 1 July 2009
| 1 July 2010
| Issued as FRS 127 in January 2010.
|
23
| IFRS 1 First-time Adoption of IFRS (revised) | 1 January 2009
| 1 July 2010 | Issued as FRS 1 in January 2010.
|
24
| IFRIC Interpretation 15 Agreements for the Construction of Real Estate
| 1 January 2009
| 1 July 2010
| Issued as IC Interpretation 15 in January 2010.
|
25
| IFRIC Interpretation 16 Hedges of a Net Investment in a Foreign Operation
| 1 October 2008
| 1 July 2010
| Issued as IC Interpretation 16 in January 2010.
|
26
| IFRIC Interpretation 17 Distributions of Non-cash Assets to Owners
| 1 July 2009
| 1 July 2010
| Issued as IC Interpretation 17 in January 2010.
|
| 1 JANUARY 2011 |
| 27 | Amendments to IFRS 7 Improving Disclosures about Financial Instruments
| 1 January 2009
| 1 January 2011 | Issued as Amendments to FRS 7 in March 2010.
|
28
| IFRIC Interpretation 4 Determining whether an Arrangement Contains a Lease
| 1 January 2006
| 1 January 2011 | Issued as IC Interpretation 4 in July 2010.
|
29
| IFRIC Interpretation 18 Transfers of Assets from Customers
| 1 July 2009
| 1 January 2011 | Issued as IC Interpretation 18 in July 2010.
|
30
| Amendments to IFRS 2 : Group Cash-settled Share-based Payment Transactions
| 1 January 2010
| 1 January 2011
| Issued as Amendments to FRS 2 in July 2010.
|
| 31 | Amendments to IFRS 1 : Additional Exemptions for First-time Adopters | 1 January 2010
| 1 January 2011
| Issued as Amendments to FRS 1 in July 2010.
|
32
| Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendment to IFRS 1)
| 1 July 2010 | 1 January 2011 | Issued as Limited Exemption from Comparative FRS 7 Disclosures for First-time Adopters (Amendment to FRS 1) in March 2010.
|
1 JULY 2011
|
33
| IAS 24 Related Party Disclosures (revised)
| 1 January 2011
| 1 July 2011 | Issued as MASB ED 73 in April 2010.
|
34
| Prepayments of a Minimum Funding Requirement (Amendments to IFRIC 14)
| 1 January 2011
| 1 July 2011 | Issued as [draft] Prepayments of a Minimum Funding Requirement in June 2010.
|
35
| IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
| 1 July 2010
| 1 July 2011 | Issued as [draft] IC Interpretation 19 in June 2010.
|
1 JANUARY 2012
|
36
| Improvements to IFRSs (2010)
| 1 January 2011
| 1 January 2012 | Work in progress. The staff plans to expose Improvements to IFRSs in Quarter 4 of 2010.
|
| TO BE ANNOUNCED |
37
| IAS 41 Agriculture
| 1 January 2003
| | Issued as MASB ED 50 in January 2006.
|
38
| IFRS 9 Financial Instruments
| 1 January 2013
| | Issued as MASB ED 69 in December 2009.
|
General 
