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MAIC Educational Materials

 MFRS Application and Implementation Guide (MAIG)

  Title Issuance Date
MAIG 1 Accounting treatment for cancellation of treasury shares under the Companies Act 2016  30 December 2019
MAIG 2 Classification by the borrower of a term loan that contains a repayment on demand clause 4 June 2020
  Classification by the borrower of a term loan that contains a repayment on demand clause (Updated) 15 December 2022
MAIG 3 Preparation of consolidated financial statements for a group which had disposed of its only subsidiary during the financial year  5 May 2021
MAIG 4 Determination of Announced Tax Rate as Substantively Enacted for Measurement of Deferred Tax Assets and Liabilities 30 October 2023

 

 MAIC Questions & Answers (Q&As)

  Title Issuance Date
1.  Accounting for public infrastructure costs and affordable housing losses associated with property development 30 January 2019