Working Groups that have completed its projects

Projects assigned to these Working Groups have been completed and currently, these Working Groups are no longer active. Depending on the project, a Working Group may be resurrected to review and deliberate the technical pronouncement related to it. 

WG Title
WG 1 Foreword to MASB Standards & Other Technical Pronouncements; Exempt Enterprises; Framework for the Preparation and Presentation of Financial Statements
WG 2  Presentation of Financial Statements
WG 3 Inventories
WG 4 Depreciation Accounting
WG 5 Cash Flow Statements
WG 6 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies
WG 7 Research and Development Costs
WG 8 Events After the Balance Sheet Date; Provisions, Contingent Liabilities and Contingent Assets
WG 9 Construction Contracts
WG 10 Income Taxes
WG 11 Segment Reporting
WG 12 Property, Plant and Equipment
WG 13 Leases
WG 14 Revenue
WG 15(R) Employee Benefits
WG 16 The Effects of Changes in Foreign Exchange Rates
WG 17 Borrowing Costs
WG 18 Related Party Disclosures
WG 19 Investment Property
WG 20 Accounting and Reporting by Retirement Benefit Plans
WG 21 Consolidated Financial Statements and Investments in Subsidiaries
WG 22 Investments in Associates
WG 23 Financial Reporting of Interests in Joint Ventures
WG 24 Financial Instruments: Disclosure and Presentation
WG 25 Earnings per Share
WG 26 Business Combinations
WG 27 General Insurance Business
WG 28 Life Insurance Business
WG 29 Agriculture
WG 30 Goodwill and Intangible Assets
WG 31 Property Development Activities
WG 32 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
WG 33 Financial Reporting by Unit Trust
WG 35 Share Buybacks - Accounting and Disclosures
WG 38 The Year 2000 Issue: Accounting and Disclosures
WG 39 Interim Financial Reporting
WG 40 Discontinuing Operations
WG 41 Impairment of Assets
WG 43 Financial Reporting Needs of Developing Countries/Economies in Transition
WG 44 Financial Instruments: Recognition and Measurement
WG 45 Translation of MASB Standards into Bahasa Melayu version
WG 46 Harmonisation of Companies Act 1965 with MASB Standards
WG 48 Accounting for Government Grants and Disclosure of Government Assistance
WG 49 Share-based Payment
WG 55 Disposal of Non-Current Assets and Presentation of Discontinued Operations
WG 57 Financial Instruments: Disclosures
WG 59 Operating Segments
WG 61 Fair Value Measurement
WG 62 Borrowing Costs
WG 65 Earnings per Share
WG 69 Valuation