MFRS 1 |
First-time Adoption of Malaysian Financial Reporting Standards |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
Amendments to MFRS 112
Amendments to MFRS 121
MFRS 18
MFRS 19
|
BC
IG
Amendments to BC
Amendments to BC (June 2024)
Amendments to IG (June 2024)
|
|
Annual Improvements to MFRS Accounting Standards—Volume 11 |
1 Jan 2026 |
19 Sept 2024
|
Enacted |
- |
Amendments to BC (Sept 2024)
|
MFRS 2 |
Share-based Payment |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IG
Amendments to IG (June 2024)
|
MFRS 3 |
Business Combinations |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
|
MFRS 4 |
Insurance Contracts
[superseded by MFRS 17 for annual reporting periods beginning on or after 1 January 2023]
|
1 Jan 2012 |
19 Nov 2011
|
Enacted |
- |
BC
IG
Amendments to IG
|
|
Extension of the Temporary Exemption from Applying MFRS 9(Amendments to MFRS 4)
|
Effective immediately |
17 Aug 2020
|
Enacted |
- |
Amendments to BC
|
|
Interest Rate Benchmark Reform—Phase 2 (Amendments to MFRS 9, MFRS 139, MFRS 7, MFRS 4 and MFRS 16)
|
1 Jan 2021 |
30 Sept 2020
|
Enacted |
- |
Amendments to BC
|
MFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18
MFRS 19
|
BC
IG
Amendments to BC (June 2024)
Amendments to IG (June 2024)
|
MFRS 6 |
Exploration for and Evaluation of Mineral Resources |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
MFRS 7 |
Financial Instruments: Disclosures |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18
|
BC
IG
Amendments to BC
Amendments to BC (June 2024)
Amendments to IG (June 2024)
|
|
Supplier Finance Arrangements (Amendments to MFRS 107 and MFRS 7) |
1 Jan 2024 |
30 June 2023
|
Enacted |
- |
Amendments to BC
Amendments to IG
|
|
Amendments to the Classification and Measurement of Financial Instruments (Amendments to MFRS 9 and MFRS 7) |
1 Jan 2026 |
15 July 2024
|
Enacted |
- |
Amendments to BC (July 2024)
Amendments to IG (July 2024)
|
|
Annual Improvements to MFRS Accounting Standards—Volume 11 |
1 Jan 2026 |
19 Sept 2024
|
Enacted |
- |
Amendments to BC (Sept 2024)
Amendments to IG (Sept 2024)
|
MFRS 8 |
Operating Segments |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IG
Amendment to IG
Amendments to BC (June 2024)
|
MFRS 9 |
Financial Instruments (IFRS 9 as issued by IASB in July 2014) |
1 Jan 2018 |
17 Nov 2014
|
Enacted |
MFRS 18
|
BC
IG
IE
Amendments to BC (June 2024)
Amendments to IE (June 2024)
|
|
Amendments to the Classification and Measurement of Financial Instruments (Amendments to MFRS 9 and MFRS 7) |
1 Jan 2026 |
15 July 2024
|
Enacted |
-
|
Amendments to BC (July 2024)
|
|
Annual Improvements to MFRS Accounting Standards—Volume 11 |
1 Jan 2026 |
19 Sept 2024
|
Enacted |
-
|
Amendments to BC (Sept 2024)
|
MFRS 10 |
Consolidated Financial Statements |
1 Jan 2013
|
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
|
|
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to MFRS 10 and MFRS 128) |
Deferred |
17 Nov 2014
31 Dec 2015
|
Enacted |
- |
- |
|
Annual Improvements to MFRS Accounting Standards—Volume 11 |
1 Jan 2026 |
19 Sept 2024
|
Enacted |
- |
Amendments to BC (Sept 2024) |
MFRS 11 |
Joint Arrangements |
1 Jan 2013 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
|
MFRS 12 |
Disclosure of Interests in Other Entities |
1 Jan 2013 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
MFRS 13 |
Fair Value Measurement |
1 Jan 2013 |
19 Nov 2011
|
Enacted |
MFRS 18
MFRS 19
|
BC
IE
Amendments to BC (June 2024)
Amendments to IE (June 2024)
|
MFRS 14 |
Regulatory Deferral Accounts |
1 Jan 2016 |
11 July 2014
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
Amendments to IE (June 2024)
|
MFRS 15 |
Revenue from Contracts with Customers |
1 Jan 2018 |
2 Sept 2014
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
|
MFRS 16 |
Leases |
1 Jan 2019 |
15 Apr 2016
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
Amendments to IE (June 2024)
|
|
Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to MFRS 16) |
1 April 2021 |
6 Apr 2021
|
Enacted |
- |
Amendment to BC
|
|
Lease Liability in a Sale and Leaseback (Amendments to MFRS 16) |
1 January 2024 |
1 Nov 2022
|
Enacted |
- |
Amendments to BC
Amendments to IE
|
MFRS 17 |
Insurance Contracts |
1 Jan 2023 |
15 Aug 2017
|
Enacted |
MFRS 18
MFRS 19
|
BC
IE
Amendments to BC (June 2024)
|
|
Initial Application of MFRS 17 and MFRS 9—Comparative Information (Amendment to MFRS 17) |
1 Jan 2023 |
30 Dec 2021
|
Enacted |
- |
Amendments to BC
|
MFRS 18 |
Presentation and Disclosure in Financial Statements |
1 Jan 2027 |
14 June 2024
|
Enacted |
MFRS 19 |
BC
IE
|
MFRS 19 |
Subsidiaries without Public Accountability: Disclosures |
1 Jan 2027 |
15 July 2024
|
Enacted |
Amendments to the Classification and Measurement of Financial Instruments (Amendments to MFRS 9 and MFRS 7) |
BC
|
MFRS 101 |
Presentation of Financial Statements |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
- |
BC
IG
Amendments to BC
Amendments to IG
|
|
Non-current Liabilities with Covenants (Amendments to MFRS 101) |
1 January 2024 |
15 Dec 2022
|
Enacted |
- |
Amendments to BC
|
MFRS 102 |
Inventories |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
MFRS 107 |
Statement of Cash Flows |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
Amendments to IE (June 2024)
|
|
Supplier Finance Arrangements (Amendments to MFRS 107 and MFRS 7)
|
1 Jan 2024 |
30 June 2023
|
Enacted |
- |
Amendments to BC
|
|
Annual Improvements to MFRS Accounting Standards—Volume 11
|
1 Jan 2026 |
19 Sept 2024
|
Enacted |
- |
Amendments to BC (Sept 2024)
|
MFRS 108 |
Accounting Policies, Changes in Accounting Estimates and Errors*
* When issuing MFRS 18, the MASB revised the title of MFRS 108 from Accounting Policies, Changes in Accounting Estimates and Errors to Basis of Preparation of Financial Statements.
|
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IG
Amendments to BC
Amendments to IG
Amendments to BC (June 2024)
Amendments to IE (June 2024)
|
MFRS 110 |
Events after the Reporting Period |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
MFRS 112 |
Income Taxes |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
|
|
Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to MFRS 112) |
1 Jan 2023 |
30 June 2021
|
Enacted |
- |
Amendments to BC
Amendments to IE
|
|
International Tax Reform—Pillar Two Model Rules (Amendments to MFRS 112) |
Refer paragraph 98M of MFRS 112 |
2 June 2023
|
Enacted |
- |
Amendments to BC
|
MFRS 116 |
Property, Plant and Equipment |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
MFRS 119 |
Employee Benefits |
1 Jan 2013 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
MFRS 120 |
Accounting for Government Grants and Disclosure of Government Assistance |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC |
MFRS 121 |
The Effects of Changes in Foreign Exchange Rates |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
|
Lack of Exchangeability (Amendments to MFRS 121) |
1 Jan 2025 |
8 Sept 2023
|
Enacted |
- |
IE
Amendments to BC
|
MFRS 123 |
Borrowing Costs |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
- |
BC
Amendments to BC (June 2024)
|
MFRS 124 |
Related Party Disclosures |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
|
MFRS 126 |
Accounting and Reporting by Retirement Benefit Plans |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
- |
MFRS 127 |
Separate Financial Statements |
1 Jan 2013 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
MFRS 128 |
Investments in Associates and Joint Ventures |
1 Jan 2013 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
|
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to MFRS 10 and MFRS 128) |
Deferred |
17 Nov 2014
31 Dec 2015
|
Enacted |
- |
- |
MFRS 129 |
Financial Reporting in Hyperinflationary Economies |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC |
MFRS 132 |
Financial instruments: Presentation |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18
MFRS 19
|
BC
IE
Amendments to BC (June 2024)
Amendments to IE (June 2024)
|
MFRS 133 |
Earnings per Share |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
|
MFRS 134 |
Interim Financial Reporting |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18
MFRS 19
|
BC
IE
Amendments to BC (June 2024)
|
MFRS 136 |
Impairment of Assets |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
|
MFRS 137 |
Provisions, Contingent Liabilities and Contingent Assets |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
IG
IE
Amendments to BC (June 2024)
|
MFRS 138 |
Intangible Assets |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
Amendments to BC (June 2024)
|
MFRS 139 |
Financial Instruments: Recognition and Measurement |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
- |
BC
IE
|
MFRS 140 |
Investment Property |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
Amendments to BC (June 2024)
|
MFRS 141 |
Agriculture |
1 Jan 2012 |
19 Nov 2011
|
Enacted |
MFRS 18 |
BC
IE
|
|
Annual Improvements to MFRS Accounting Standards—Volume 11 |