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Other Draft Pronouncements

Open for Comment

The MASB welcomes comments from any interested party on the questions raised in the following Draft 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 documents, please click on the title.

To comment, please click on the 'Submit Comment' link next to the document and follow the instructions accordingly.

Document Reference Document Title MASB Issue Date Comments due to MASB Submit Comment
Currently, there is no document available.

Documents Pending

Draft technical pronouncements listed below had been issued for public comments, the exposure period of which had lapsed. These drafts remained outstanding pending further review.

Document Reference Document Title Issue Date Comment Deadline
Currently, there is no document available.

'Superseded' Documents

The following superseded documents refer to draft pronouncements issued by the MASB simultaneously during the IASB’s and ISSB’s exposure periods.

Document Reference Document Title Issue Date Status/Remarks
ISSB Exposure Draft Exposure Draft ISSB/ED/2023/1 Methodology for Enhancing the International Applicability of the SASB® Standards and SASB Standards Taxonomy Updates 12 May 2023 ISSB published amendments to the SASB Standards in December 2023.
IASB Request for Information Request for Information IASB/RFI/2023/2 Post-implementation Review of IFRS 15 Revenue from Contracts with Customers 3 July 2023 ISSB issued Project Summary and Feedback Statement in September 2024.
ISSB Request for Information ISSB/RFI/2023/1 Request for Information: Consultation on Agenda Priorities 5 May 2023 ISSB issued Feedback Statement in June 2024.
ISSB Request for Information Request for Information IASB/RFI/2023/1 Post-implementation Review of IFRS 9 Financial Instruments—Impairment 31 May 2023 ISSB issued Feedback Statement in June 2024.
IFRS Sustainability Disclosure Standard Exposure Draft [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information 1 April 2022 Finalised by ISSB as IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information in June 2023.
IFRS Sustainability Disclosure Standard Exposure Draft [Draft] IFRS S2 Climate-related Disclosures 1 April 2022 Finalised by ISSB as IFRS S2 Climate-related Disclosures in June 2023.
IASB Request for Information Post-implementation Review of IFRS 9—Classification and Measurement  1 October 2021 IASB issued Project Report and Feedback Statement in December 2022.
IASB Request for Information Comprehensive review of the IFRS for SMEs Standard  14 February 2020 IASB issued Exposure Draft IASB/ED/2022/1 Third edition of the IFRS for SMEs Accounting Standard in September 2022.
IASB Request for Information Third Agenda Consultation 2 April 2021 IASB issued Feedback Statement in July 2022.
IASB Request for Information Post-implementation Review - IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities 18 December 2020 IASB issued Project Report and Feedback Statement in June 2022.
IFRS Foundation Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards 3 May 2021 IASB published a revised Constitution and Feedback Statement in November 2021.
IFRS Foundation Consultation Paper Sustainability Reporting 23 October 2020 ISSB issued Feedback Statement in April 2021.
IFRS Foundation Draft Q&A IFRS for SMEs Standard Draft SMEIG Q&A 35.1 15 August 2019 Finalised by IASB as IFRS for SMEs Standard SMEIG Q&A 35.1 in March 2020.
IASB Request for Information Post-implementation Review - IFRS 13 Fair Value Measurement 9 June 2017 IASB issued Project Report and Feedback Statement in December 2018.
IASB Request for Views 2015 Agenda Consultation 17 August 2015 IASB issued IASB® Work Plan 2017-2021 (Feedback Statement on the 2015 Agenda Consultation) in November 2016.
IASB Request for Information Post-implementation Review: IFRS 3 Business Combinations  14 February 2014 IASB issued Report and Feedback Statement:  Post-implementation Review of IFRS 3 Business Combinations in June 2015.
MASB Request for Views MFRS Glossary Translation 30 January 2014 Finalised by MASB as MFRS Glossary in Bahasa Malaysia in November 2014.
IASB Request for Information Comprehensive Review of IFRS for SMEs 26 July 2013 IASB issued Exposure Draft ED/2013/9 Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in October 2013.
IASB Request for Information Rate Regulation 3 April 2013 IASB issued Discussion Paper DP/2014/2 Reporting the Financial Effects of Rate Regulation in September 2014.
MASB PE Roadmap Roadmap for Private Entities Financial Reporting Framework 1 March 2013 MASB issued MASB Exposure Draft ED 77 Malaysian Private Entities Reporting Standard in August 2013.
MASB Request for Views Private Entities, The Way Forward 28 February 2012 MASB issued Roadmap for Private Entities Financial Reporting Framework in March 2013.
IASB Request for Information Impairment of Financial Assets: Expected Cash Flow Approach 25 June 2009 IASB issued Exposure Draft ED/2009/12 Financial Instruments: Amortised Cost and Impairment in November 2009.