Malaysian Financial Reporting Standards (MFRSs)

The MFRSs listed in the table are official pronouncements issued by the MASB. MFRSs are issued by the MASB in respect of its application in Malaysia.

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The text of the MFRSs include MFRSs as approved by the MASB for issue up to 30 April 2018 and as required to be applied for annual periods beginning before or on 1 January 2020. Further explanation is available in the “Introduction” section of the 2018 MFRS Bound Volume that was published in May 2018.

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 Standard that are a consequence of another Standard or amendments to another Standard with an effective date after 1 January 2020 or issued after 30 April 2018.

The “Explanatory” column contains documents which accompanies the respective Standards but are not part of these Standards. They are IASB 2018 edition of documents accompanying IFRS Standards and Agenda Decisions issued by the IFRS Interpretations Committee (see explanation at the end of the MFRSs table)(1).

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.

These Standards 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 Standards 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 Standards, 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 MFRS corresponds with the equivalent IFRS Standard issued by the IASB. MFRS prefix with “1xx” corresponds with the equivalent IAS.