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Statement of Principles
| SOP | Title | Issuance Date | Effective Date | Remarks |
|---|---|---|---|---|
| SOP 12004 | Exempt Entities | June 2000 | - | Superseded upon withdrawal of PERS |
| SOP 2 | Interim Financial Reporting | June 2000 | - | Superseded by MASB 26 |
| SOP 3 | Management Commentary | 28 Feb 2013 | 28 Feb 2013 | Renamed as MFRS Practice Statement 1 Management Commentary |
| SOP i-1 | Financial Reporting from an Islamic Perspective | 15 Sep 2009 | - | - |
