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Date of Issuance |
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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)
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28 February 2013 |
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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)
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31 July 2012 |
[See Notice of 31 July 2012] |
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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)
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26 April 2012 |
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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)
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1 March 2012 |
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Notice
- Issuance of Malaysian Financial Reporting Standards
- Issuance of Financial Reporting Standards and Interpretations
- Withdrawal of Financial Reporting Standards and Interpretations
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19 November 2011 |
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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)
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30 November 2010 |
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Notice – Amendment to IC Interpretation Interpretation
- Amendment to IC Interpretation 15 Agreements for the Construction of Real Estate
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30 August 2010 |
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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
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15 July 2010 |
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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
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19 Mar 2010 |
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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
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8 January 2010 |
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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)"
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15 Sept 2009 |
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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
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19 May 2009 |
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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
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17 Nov 2008 |
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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
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15 June 2007 |
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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
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15 February 2007 |
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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
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15 August 2006 |
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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
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4 May 2006 |
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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]
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23 February 2006 |
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| Notice - Amendment of MASB Approved Accounting Standards for Private Entities |
23 February 2006 |
View |
| Notice - Publication of MASB Approved Accounting Standards |
31 October 2005 |
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