Editorial Corrections

Editorial corrections revise minor inaccuracies, including misspellings and numbering or grammatical mistakes. 

These corrections affect only mandatory and core non-mandatory text such as bases for conclusions, illustrative examples and implementation guidance. 

Editorial corrections on 2021 MFRS Bound Volume 

The text of the MFRSs include MFRSs as approved by the MASB for issue up to 31 March 2021 and as required to be applied for annual reporting periods beginning on 1 January 2023. 

The 2021 MFRS Bound Volume has incorporated Editorial Corrections issued by the IASB up to May 2022. The table below lists the Editorial Corrections issued after May 2022 to be read together with the respective MFRSs. 

Editorial corrections on documents accompanying MFRSs and/or Technical Pronouncements 

These editorial corrections relate to documents accompanying MFRSs and/or other Technical Pronouncements [Note 1] which do not form part of the 2021 MFRS Bound Volume. Documents accompanying the MFRSs such as Basis for Conclusions, Illustrative Examples and Implementation Guidance are made available on the MASB website and are accessible for download from this link: Malaysian Financial Reporting Standards (MFRSs)

Note 1

For more information, click here:

1) Preface to MASB Approved Accounting Standards

2) Preface to Technical Pronouncements and Guidance