Open for Comment


The Exposure Drafts Open for Comment contains Exposure Drafts which the comment period has not yet closed. The Exposure Drafts may be issued by the Malaysian Accounting Standards Board (MASB) or by the International Accounting Standards Board (IASB).

The MASB welcomes comments from any interested party on the questions raised in these draft technical 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 document, please click on the title of the Exposure Draft. To comment, please click on the 'Submit Comment' link of the Exposure Draft and follow the instructions accordingly.

Document Title MASB Issue Date MASB Comment Deadline Comment Online
IASB Exposure Draft IASB/ED/2026/1

Exposure Draft IASB/ED/2026/1 Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)

20 February 2026 31 March 2026 Submit comment
IASB Exposure Draft IASB/ED/2025/1

Exposure Draft IASB/ED/2025/1 Risk Mitigation Accounting (Proposed amendments to IFRS 9 and IFRS 7)

5 December 2025 30 June 2026 Submit comment
 

The Exposure Draft package also include the IASB’s request for fieldwork to assess the potential effects of the proposed risk mitigation accounting model. Click here to download the fieldwork questionnaire.