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. 

The text of the Standards does not include amendments to Standards that have an effective date after 1 January 2015, regardless of when those amendments may have been issued. The amendments to Standards that have an effective date after 1 January 2015 are listed immediately below the respective Standards being amended. Further explanation is available in the “Introduction” section of the 2015 MFRS Bound Volume that was published in February 2015.

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 being issued that have an effective date after 1 January 2015.

The “Explanatory” column contains documents which accompanies the respective Standards but are not part of these Standards. They are IASB 2017 edition of documents accompanying IFRS Standards and comprise of:

■  BC: Basis for Conclusions (includes amendments to Standards that have an effective date after 1 January 2017)

■  IE: Illustrative Examples (includes amendments to Standards that have an effective date after 1 January 2017.)

■  IE*: Illustrative Examples (does not contain changes to Standards that have an effective date after 1 January 2017.)

■  IG: Implementation Guidance (includes amendments to Standards that have an effective date after 1 January 2017.)

■  IG*: Implementation Guidance (does not contain changes to Standards that have an effective date after 1 January 2017.)

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.

Printed copies are available for sale at the MASB office. Please click here for the publication order form. 

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 issued by the IASB. MFRS prefix with “1xx” corresponds with the equivalent IAS.