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Open for Comments

The Exposure Drafts Open for Comment contains Exposure Drafts which the comment period has not yet closed. The Exposure Drafts may be issued by the Malaysian Accounting Standards Board (MASB) or by the International Accounting Standards Board (IASB).

The MASB welcomes comments from any interested party on the questions raised in these draft technical pronouncements. Apart from the questions raised, respondents are encouraged to comment on additional matters relating to the subject matters under discussion, if any. We would like to hear from both those who agree and those who do not agree with the proposals contained in these draft technical pronouncements. Comments should be supported by specific reasoning.

To view the document, please click on the title of the Exposure Draft.

To comment, please click on the 'Comment Online' link of the Exposure Draft and follow the instructions accordingly.

MASB Draft Pronouncement Title MASB Issue Date Comments due to MASB Comment Online
2017/4 IASB ED/2017/3 Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9) 25 April 2017 11 May 2017 Comment Online
2017/2 IASB ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)  14 April 2017 16 June 2017 Comment Online