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'Superseded' Draft Statements of Principles

Draft technical pronouncements issued for comments by the Malaysian Accounting Standards Board, among others is Draft Statement of Principles (DSOP). The principles proposed in the DSOP are only tentative recommendations reflecting the majority views of the Board members. After considering the comments received, the Board intends to develop Statement of Principles or Exposure Drafts on the subject.

	Title	Issue Date	Date Expire	Remarks
DSOP 1	Business Combinations	July 1998	-	Issued as ED 23 in March 2000 and as MASB 21 in March 2001
DSOP 2	Accounting and Reporting by Unit Trusts	July 1998	-	Issued as ED 26 in June 2000
DSOP 3	Exempt Enterprises	July 1999	-	Issued as SOP1 in June 2000
DSOP 4	Interim Financial Reporting	September 1999	-	Issued as SOP2 in June 2000, ED 30 in March 2001 and as MASB 26 in December 2001
DSOP 5	Income Taxes	September 1999	-	Issued as ED 29 in February 2001 and as MASB 25 in December 2001
DSOP i-1	Financial Reporting from an Islamic Perspective	November 2008	February 2009	Issued as SOP i-1 in September 2009