Search Results
ED/2010/9 – Leases
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As for lessor accounting, we are of the view that the proposals are overly complex and we have significant reservations for the derecognition approach.
Communiqué
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https://www.masb.org.my › 2009_RPF_Communique
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https://www.masb.org.my › 2009_RPF_Communique
16 Apr 2009 — Communiqué. Beijing·April, 2009. The Ministry of Finance of the People's Republic of China (thereafter the MoF).
International Financial Reporting Standards Regional ...
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https://www.masb.org.my › 2007_RPF_Communique
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https://www.masb.org.my › 2007_RPF_Communique
The use of IFRS continues to grow both across the Asia/Pacific region and globally. IFRS is now required or permitted in over 100 countries worldwide and ...
3 pages
Financial Reporting by Islamic Financial Institutions
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https://www.masb.org.my › aossg_fi_wg_jan_2017
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https://www.masb.org.my › aossg_fi_wg_jan_2017
The 132 samples were selected from the list of 'Top Islamic Financial Institutions by Country' that appeared in the November 2013 issue of The Banker.
November 2018 AOSSG-specific affairs (Members-only ...
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https://www.masb.org.my › pdf_file › annual_aos...
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The Asian-Oceanian Standard-Setters Group (AOSSG) held its tenth annual meeting on the 21st and 22nd of November 2018 in Singapore. The meeting was jointly ...
international financial reporting standards
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27 Mar 2012 — The Forum was attended by about 140 participants from 22 jurisdictions and 10 international organisations. The participants included senior ...
Intangible Assets
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by FR Standard2011Cited by 4 — All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means.
49 pages
Amendment to Financial Reporting Standard 129 ...
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6. Entities that prepare In most countries, financial statements are prepared on the historical cost basis of accounting do so without.
3 pages
Illustrative Example on FRS 14 Regulatory Deferral Accounts
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This Illustrative Example accompanies, but is not part of FRS 14. Regulatory Deferral Accounts. FRS 14 Regulatory Deferral Accounts is based on IFRS 14 ...
17 pages
Construction Contracts
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Financial Reporting Standard 204 (2004) ...
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https://masb.org.my › pdf › FRS_204_Feb2006
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https://masb.org.my › pdf › FRS_204_Feb2006
Introduction. General. 1. This standard deals with accounting for aquaculture operations where the products from such operations are used mainly for food ...
9 pages
Fair Value Measurement
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OBJECTIVE. 1–4. SCOPE. 5–8. MEASUREMENT. 9–90. Definition of fair value. 9–10. The asset or liability. 11–14. The transaction. 15–21. Market participants.
145 pages
Basis for Conclusions on FRS 132 Financial Instruments
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BC1. This Basis for Conclusions summarises the International Accounting Standards. Board's considerations in reaching its conclusions on revising IAS 32 ...
59 pages
Basis for Conclusions on FRS 13 Fair Value Measurement
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https://masb.org.my › pdf › FRS13_BC
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https://masb.org.my › pdf › FRS13_BC
INTRODUCTION. BC1–BC18. Overview. BC4–BC8. Background. BC9–BC18. SCOPE. BC19–BC26. MEASUREMENT. BC27–BC182. Definition of fair value. BC27–BC45.
92 pages
Recovery of Underlying Assets (Amendments to FRS 112)
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https://masb.org.my › pdf › Amend_FRS112
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https://masb.org.my › pdf › Amend_FRS112
This document sets out the Amendments to FRS 112 Income Taxes. The amendments provide a practical approach for measuring deferred tax.
7 pages
Mandatory Effective Date of FRS 9 and Transition ...
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The International Accounting Standards Board (the IASB) has published these amendments to IFRS 9 (as issued in November 2009 (IFRS 9 (2009)).
11 pages
Recoverable Amount Disclosures for Non-Financial Assets ...
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https://masb.org.my › pdf › Amend_FRS_136_...
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This Addendum sets out the amendments to FRS 136 Impairment of Assets. An entity shall apply the amendments in this Addendum for annual periods.
3 pages
First-time Adoption of Financial Reporting Standards
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47 pages
Annual Improvements to FRSs 2012-2014 Cycle.docx
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26. If an entity has classified an asset (or disposal group) as held for sale or as held for distribution to owners, but the criteria in.
Amendment to the Basis for Conclusions on FRS 5 Non- ...
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FRS 5 is based on IFRS 5 Non-current Assets Held for Sale and. Discontinued Operations. In approving FRS 5, MASB considered and.
5 pages
Guidance on Implementing FRS 137 Provisions, ...
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Where, as a result of past events, there may be an outflow of resources embodying future economic benefits in settlement of: (a) a present obligation; ...
15 pages
Earnings per Share
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https://masb.org.my › pdf › FRS133_may2010
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https://masb.org.my › pdf › FRS133_may2010
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35 pages
Basis for Conclusions on IC Interpretation 16 Hedges of a ...
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BC2. The IFRIC was asked for guidance on accounting for the hedge of a net investment in a foreign operation in the consolidated financial statements.
12 pages
Basis for Conclusions on FRS 139 Financial Instruments
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https://masb.org.my › FRS139_BC_IG_Jan2010
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https://masb.org.my › FRS139_BC_IG_Jan2010
BACKGROUND. BC4–BC14. SCOPE. BC15–BC24. Loan commitments. BC15–BC20A. Financial guarantee contracts. BC21–BC23E. Contracts to buy or sell a non-financial ...
297 pages
Addendum
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27. An entity shall disclose for each class of financial instruments: (a) the methods and, when a valuation technique is used, the.
12 pages
Basis for Conclusions on FRS 124 Related Party Disclosures
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BC1. This Basis for Conclusions summarises the International Accounting. Standards Board's considerations in reaching its conclusions on.
22 pages
Income Taxes
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53 pages
Basis for Conclusions on FRS 108 Accounting Policies, ...
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https://masb.org.my › FRS108_BC_IG_Jan2010
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https://masb.org.my › FRS108_BC_IG_Jan2010
BC2. In July 2001 the Board announced that, as part of its initial agenda of technical projects, it would undertake a project to improve a.
Exploration for and Evaluation of Mineral Resources
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Amendments to FRS 7 Financial Instruments: Disclosures
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32A Providing qualitative disclosures in the context of quantitative disclosures enables users to link related disclosures and hence.
FRS 108
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https://masb.org.my › FRS_108_Feb2006
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https://masb.org.my › FRS_108_Feb2006
Financial Reporting Standard 108. Accounting Policies, Changes in Accounting. Estimates and Errors. OBJECTIVE. 1-2. SCOPE. 3-4. DEFINITIONS.
Basis for Conclusions on FRS 1 First-time Adoption of ...
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BC1. This Basis for Conclusions summarises the International Accounting Standards. Board's considerations in reaching the conclusions in IFRS 1 First-time.
Joint Arrangements
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https://masb.org.my › pdf › FRS_11
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Basis for Conclusions on FRS 5 Non-current Assets Held ...
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BC1. This Basis for Conclusions summarises the International Accounting. Standards Board's considerations in reaching the conclusions in.
FRS 201
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https://masb.org.my › pdf › FRS_201_Feb2006
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https://masb.org.my › pdf › FRS_201_Feb2006
Financial Reporting Standard 2012004. Property Development Activities. OBJECTIVE. SCOPE. 1 - 4. DEFINITIONS. 5. NATURE OF PROPERTY DEVELOPMENT. ACTIVITIES.
Basis for Conclusions on FRS 8 Operating Segments
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https://masb.org.my › FRS8_BC_IG_Jan2010
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https://masb.org.my › FRS8_BC_IG_Jan2010
INTRODUCTION. BC1–BC8. Differences between IAS 14 and SFAS 131. BC4–BC5. Academic research findings. BC6. Meetings with users. BC7–BC8.
Amendments to FRS 5 Non-current Assets Held for Sale ...
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5A. The classification, presentation and measurement requirements in this FRS applicable to a non-current asset (or disposal group) that.
Amendment to the Basis for Conclusions on FRS 7 ...
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BC65O Paragraphs 42A–42H of IFRS 7 require an entity to provide disclosures for all transferred financial assets that are not derecognised in their entirety ...
Disclosures–Transfers of Financial Assets (Amendments to ...
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This document sets out amendments to FRS 7 Financial Instruments: Disclosures. The amendments will help users of financial statements.
Amendments to the Basis for Conclusions on FRS 7 ...
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BC65A. In March 2009, in conjunction with the Memorandum of. Understanding between the IASB and the US Financial. Accounting Standards Board (FASB) to ...
Amendments to: FRS 139 Financial Instruments
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Severe Hyperinflation and Removal of Fixed Dates for First ...
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https://masb.org.my › pdf › Severe_FRS1
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https://masb.org.my › pdf › Severe_FRS1
31C. If an entity elects to measure assets and liabilities at fair value and to use that fair value as the deemed cost in its opening FRS statement.
Accounting for Government Grants and Disclosure of ...
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FINANCIAL REPORTING STANDARD 120. ACCOUNTING FOR GOVERNMENT GRANTS. AND DISCLOSURE OF GOVERNMENT. ASSISTANCE. SCOPE. 1–2. DEFINITIONS.
Provisions, Contingent Liabilities and Contingent Assets
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Improvements to FRSs (2010)
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https://www.masb.org.my › pdf › Table-Improve...
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https://www.masb.org.my › pdf › Table-Improve...
This table shows the Improvements to FRSs (2010) issued in November. 2010. The amendments shall be applied for annual periods beginning on or.
The Main Changes
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https://masb.org.my › pdf › Changes_FRS_139
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https://masb.org.my › pdf › Changes_FRS_139
In summary, when an issuer determines whether a financial instrument is a financial liability or an equity instrument, the instrument is an equity ...
Basis for Conclusions on FRS 3 Business Combinations
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Reasons for rejecting the pooling method. BC29–BC54. Mergers and acquisitions are economically similar. BC29–BC35. Information provided is not decision- ...
Financial Reporting Standard 139
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http://masb.org.my › pdf › FRS139_Jan10
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http://masb.org.my › pdf › FRS139_Jan10
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Amendments to the Basis for Conclusions on FRS 136 ...
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https://masb.org.my › pdf › BC_Amend_FRS_1...
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https://masb.org.my › pdf › BC_Amend_FRS_1...
FRS 136 is based on IAS 36 Impairment of Assets. In approving FRS 136,. MASB considered and concurred with the provisions of IAS 36.
Amendments to the Basis for Conclusions on FRS 11 Joint ...
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https://masb.org.my › pdf › Amendment_BC_F...
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https://masb.org.my › pdf › Amendment_BC_F...
BC69A In June 2012, the Board amended the transition guidance in. Appendix C to IFRS 10 Consolidated Financial Statements. When making those amendments, ...
Amendment to the Basis for Conclusions on FRS 1 First- ...
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https://masb.org.my › pdf › Amendment_BC_F...
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https://masb.org.my › pdf › Amendment_BC_F...
For example, an entity may have applied IFRS 1 in a previous reporting period to meet listing requirements in a foreign jurisdiction.
Basis for Conclusions on FRS 136 Impairment of Assets
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The previous version of IAS 36 was accompanied by a Basis for Conclusions summarising the former International Accounting Standards Committee's.
Basis for Conclusions on IC Interpretation 10 Interim ...
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BC1 This Basis for Conclusions summarises the IFRIC's considerations in reaching its consensus. Individual IFRIC members gave greater.
SOCOA bet Invstor and Assoc or JV (Amds to FRS 10 and ...
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25. If a parent loses control of a subsidiary, the parent: (a) derecognises the assets and liabilities of the former subsidiary from the consolidated ...
Operating Segments
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https://masb.org.my › pdf › FRS_8_Nov2008
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https://masb.org.my › pdf › FRS_8_Nov2008
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FRS 118 Revenue Illustrative examples Sale of goods
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https://masb.org.my › pdf › FRS118_IE
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https://masb.org.my › pdf › FRS118_IE
These illustrative examples accompany, but are not part of, FRS 118. The examples focus on particular aspects of a transaction and are not a.
Basis for Conclusions on FRS 140 Investment Property
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https://masb.org.my › pdf
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https://masb.org.my › pdf
BC1. This Basis for Conclusions summarises the International Accounting. Standards Board's considerations in reaching its conclusions on.
Basis for Conclusions on FRS 110 Events after the ...
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https://masb.org.my › FRS110_BC_Jan2010
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https://masb.org.my › FRS110_BC_Jan2010
BC2. In July 2001 the Board announced that, as part of its initial agenda of technical projects, it would undertake a project to improve a.
Amendments to FRS 101 Presentation of Financial ...
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106. An entity shall present a statement of changes in equity as required by paragraph 10. The statement of changes in equity.
Basis for Conclusions on FRS 120 ...
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https://masb.org.my › FRS120_BC_Jan2010
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https://masb.org.my › FRS120_BC_Jan2010
BC2. IAS 20 was developed by the International Accounting Standards. Committee in 1983 and did not include a Basis for Conclusions.
Inventories
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https://masb.org.my › pdf › Highlight_Changes...
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https://masb.org.my › pdf › Highlight_Changes...
The Main Changes. 1. The main changes from FRS 1022004 are described below. Objective and Scope. 2. The objective and scope paragraphs of FRS 1022004 were ...
Amendment to the Basis for Conclusions on FRS 116 ...
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https://masb.org.my › pdf › Amendment_BC_F...
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https://masb.org.my › pdf › Amendment_BC_F...
BC12A In Annual Improvements 2009–2011 Cycle (issued in May 2012) the Board responded to a request to address a perceived.
Annual Improvements to FRSs 2012-2014 Cycle.docx
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83. The rate used to discount post-employment benefit obligations. (both funded and unfunded) shall be determined by reference.
Amendments to FRS 139 Financial Instruments
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https://masb.org.my › pdf_file
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https://masb.org.my › pdf_file
The Amendments to FRS 139 shall be applied for annual periods beginning on or after 1 January 2011. If an entity applies the related amendments to.
Accounting Policies
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https://masb.org.my › pdf
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This document sets out the Amendment to FRS 108 Accounting Policies,. Changes in Accounting Estimates and Errors. An entity shall apply the.
Notice Of Amendment
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Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the. Financial Reporting (Publication of Approved Accounting ...
Basis for Conclusions on FRS 129 Financial Reporting in ...
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https://masb.org.my › FRS129_BC_Jan2010
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https://masb.org.my › FRS129_BC_Jan2010
BC2. Paragraph 6 of the previous version of the Standard did not reflect the fact that a number of assets and liabilities may or must be.
Basis for Conclusions on FRS 117 Leases
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BC1. This Basis for Conclusions summarises the International Accounting Standards. Board's considerations in reaching its conclusions on revising IAS 17 ...
Statement of Cash Flows
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https://www.masb.org.my › FRS107_may2010
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https://www.masb.org.my › FRS107_may2010
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REPORT ON THE INTERNATIONAL FORUM OF ...
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https://www.masb.org.my › 201903_ifass
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https://www.masb.org.my › 201903_ifass
29 Mar 2019 — IFASS is an informal network of national accounting standard setters (NSS) from around the world, plus other organisations that have a close ...
Basis for Conclusions on FRS 4 Insurance Contracts
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https://www.masb.org.my › pdf
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INTRODUCTION. BC1–BC9. Background. BC2–BC5. Tentative conclusions for phase II. BC6–BC9. SCOPE. BC10–BC76. Definition of insurance contract. BC11–BC60.
Property, Plant and Equipment
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https://www.masb.org.my › FRS116_may2010
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https://www.masb.org.my › FRS116_may2010
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Request for Views on Private Entities, the Way Forward
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29 Jun 2012 — 1. The Malaysian Accounting Standards Board (the Board) introduced the two-tier financial reporting framework in 2006 with the aim to.
lembaga piawaian perakaunan malaysia
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6 Mar 2013 — An interest in a forest can consist of the rights to the land, the tree crop and all other improvements to the land or it can be in only ...
Preparation of consolidated financial statements for a ...
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https://www.masb.org.my › pdf_file › ED_MAI...
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https://www.masb.org.my › pdf_file › ED_MAI...
21 Feb 2021 — All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any ...
Basis for Conclusions on FRS 10 Consolidated Financial ...
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https://www.masb.org.my › pdf › FRS10_BC
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https://www.masb.org.my › pdf › FRS10_BC
INTRODUCTION. BC1–BC11. The structure of IFRS 10 and the Board's decisions. BC8–BC11. PRESENTATION OF CONSOLIDATED FINANCIAL. STATEMENTS (2003 REVISION).
Basis for Conclusions on FRS 116 Property, Plant and ...
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https://www.masb.org.my › pdf › FRS116_BC_...
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https://www.masb.org.my › pdf › FRS116_BC_...
INTRODUCTION. BC1–BC3. SCOPE. BC4. RECOGNITION. BC5–BC12. MEASUREMENT AT RECOGNITION. BC13–BC24. Asset dismantlement, removal and restoration costs.
Amendment to the Basis for Conclusions on FRS 101 ...
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https://www.masb.org.my › pdf › Amendment_BC_FRS...
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https://www.masb.org.my › pdf › Amendment_BC_FRS...
BC32A In Annual Improvements 2009–2011 Cycle (issued in May 2012) the Board addressed a request to clarify the requirements for.
Equity Method in Separate Financial Statements ( ...
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https://www.masb.org.my › pdf_file
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https://www.masb.org.my › pdf_file
IN1. IAS 27 Separate Financial Statements contains accounting and disclosure requirements for investments in subsidiaries, joint.
Financial Reporting Standard 5 Non-current Assets Held ...
masb.org.my
https://www.masb.org.my › FRS_5_Feb2006
masb.org.my
https://www.masb.org.my › FRS_5_Feb2006
Financial Reporting Standard 5. Non-current Assets Held for Sale and. Discontinued Operations. OBJECTIVE. 1. SCOPE. 2-5. CLASSIFICATION OF NON-CURRENT ...
Basis for Conclusions on IC Interpretation 22 Foreign ...
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https://www.masb.org.my › pdf_file › BC_IE_t...
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https://www.masb.org.my › pdf_file › BC_IE_t...
BC6. In addition, the Interpretations Committee noted that IAS 21 applies to all foreign currency transactions, not only to revenue transactions in a ...
Clarification of Acceptable Methods of Depreciation and ...
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https://www.masb.org.my › pdf_file › Clarificat...
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https://www.masb.org.my › pdf_file › Clarificat...
Paragraph 92 is amended. In paragraph 98, the phrase 'unit of production method' has been amended to 'units of production method'. Paragraphs.
LEMBAGA PIAWAIAN PERAKAUNAN MALAYSIA
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(a) FRS 1072004. Cash Flow Statements. (b) FRS 1112004. Construction Contracts. (c) FRS 1122004. Income Taxes. (d) FRS 1182004. Revenue. (e) FRS 1192004.
November 2012
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Communiqué – November 2012. On 28 and 29 November 2012, the fourth annual meeting of the Asian-Oceanian Standard-. Setters Group was held at the Soaltee ...
13 September 2013
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13 Sept 2013 — lease contracts and the accounting model for lessees. We do not agree with the dual model approach for lessee accounting primarily because ...
Investment Property
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Preface
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1. The Issues Committee (IC) comprises eleven voting members and five non-voting observers, all appointed by the Board. The role of.
Disclosure of Interests in Other Entities
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FINANCIAL REPORTING STANDARD 12. DISCLOSURE OF INTERESTS IN OTHER ENTITIES. OBJECTIVE. 1–4. Meeting the objective. 2–4. SCOPE.
REPORT ON THE INTERNATIONAL FORUM OF ...
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3 Mar 2017 — IFASS is an informal network of national accounting standard setters (NSS) from around the world, plus other organisations that have a close ...
2017 IFRS® Regional Conference : Kuala Lumpur
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8 Sept 2017 — Are you ready to implement IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases? MASB together with the.
MASB ED 75
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Share-based Payment
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lembaga piawaian perakaunan malaysia
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31 Jan 2011 — Methods. The Board wishes to commend the IASB on its effort in seeking the views of stakeholders on this subject matter.
Final AOSSG Communique 2014
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The Asian-Oceanian Standard-Setters Group (AOSSG) held its sixth annual meeting on. 26 and 27 November 2014 at the Hong Kong Institute of Certified Public ...
QUESTIONNAIRE ON MASB ED 72 FRS FOR SMEs
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To assist you in answering the Questionnaire, we enclose three Appendices which provide you a qualitative assessment of the accounting standards options, ...
30 November 2011 Mr Hans Hoogervorst Chairman ...
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30 Nov 2011 — The Malaysian Accounting Standards Board (MASB) welcomes the opportunity to provide comments on the IASB Request for Views – Agenda ...
Impairment of Assets
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Ten things insurance company directors should know ...
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By MASB Staff. Disclaimer: The views and opinions expressed in this article do not represent the official views of the Malaysian Accounting Standards Board ...
QUESTIONNAIRE ON MASB Exposure Draft 74 ...
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In conjunction with the issuance of MASB Exposure Draft 74 Amendments to Financial. Reporting Standards arising from Reduced Disclosure Requirements (RDR), ...
Disclosures―Offsetting Financial Assets and ...
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IN9. Disclosures—Offsetting Financial Assets and Financial Liabilities. (Amendments to FRS 7), issued in March 2012, amended the.
Events after the Reporting Period
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iasb and ifrs interpretations committee due process ...
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5 Sept 2012 — As Malaysia has converged with IFRSs in 2012, it is even more important now to our constituents that the IASB and the IFRS Interpretations ...
Amendments to Financial Reporting Standards arising from ...
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2017 IFRS® Regional Conference : Kuala Lumpur
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8 Sept 2017 — Are you ready to implement IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases? MASB together with the.
Interest Rate Benchmark Reform—Phase 2
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1 Apr 2020 — Exposure Draft ED/2020/1 Interest Rate Benchmark Reform—Phase 2 is published by the International. Accounting Standards Board (Board) for ...
Basis for Conclusions on IC Interpretation 19 Extinguishing ...
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BC4. The IFRIC was informed that there was diversity in practice in how entities measure the equity instruments issued in full or partial settlement of a ...
Amendments to eh t Basis for Conclusions on FRS 12 ...
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Operations. Paragraph B17 states that an entity is not required to disclose summarised financial information in accordance with paragraphs B10–B16 for.
November 2011
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Communiqué – November 2011. On 23 and 24 November 2011, the third annual meeting of the Asian-Oceanian Standard-. Setters Group was held at the Park Hyatt ...
IC Interpretation 6 BC
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BC1 This Basis for Conclusions summarises the IFRIC's considerations in reaching its consensus. Individual IFRIC members gave greater.
Consolidated Financial Statements
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by FR Standard2011Cited by 3 — OBJECTIVE. 1–3. Meeting the objective. 2–3. SCOPE. 4. CONTROL. 5–18. Power. 10–14. Returns. 15–16. Link between power and returns.
Amendments to the Basis for Conclusions on FRS 10 ...
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FRS 10 is based on IFRS 10 Consolidated Financial Statements. In approving FRS 10, MASB considered and concurred with the provisions of. IFRS 10.
Financial Instruments: Disclosures
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https://www.masb.org.my › FRS_7_Nov2008
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Exposure Draft
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Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation. (Foundation) expressly disclaim all liability howsoever arising ...
Remeasurement on a Plan Amendment, Curtailment or ...
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5 Jun 2015 — Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a. Refund from a Defined Benefit Plan ...
Application of IFRS for SMEs (amended in 2015) in AOSSG ...
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The AASB is continuing to monitor the IFRS for SMEs for potential adoption in Australia, and currently considers its disclosure.
The 5th International Financial Reporting Standards ...
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https://www.masb.org.my › 2011_RPF_Communique
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24 May 2011 — The Indonesian Institute of Accountants hosted the 5th IFRS International Forum in Kuta, Bali on the 23rd and 24th of May 2011.
Exposure Draft 77 Malaysian Private Entities Reporting ...
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30 Sept 2013 — 1.1 This Exposure Draft sets out the Malaysian Accounting Standards. Board's (MASB) revised proposals of the future financial reporting.
Amendment to the Basis for Conclusions on FRS 119 ...
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Defined Benefit Plans: Employee Contributions, issued in November 2013, clarified the requirements that relate to how contributions from employees.
Employee Benefits
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Presentation of Financial Statements
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by FR Standard2010Cited by 4 — All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means.
Exposure Draft of Proposed Amendments to IAS 1 ...
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17 Jul 2006 — as at (i) end of the current period; (ii) end of the previous period; and (iii) the beginning of the previous period.
Basis for Conclusions on FRS 2 Share-based Payment
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Measurement date. BC88–BC128. The debit side of the transaction. BC91–BC96. The credit side of the transaction. BC97–BC105. Exercise date.
MFRS 9 Financial Instruments – Expected Credit Loss ...
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25 Mar 2020 — The Malaysian Accounting Standards Board (MASB) is working closely with regulatory authorities in monitoring developments in the coronavirus ...
IASB ED/2017/6 Definition of Material (Proposed ...
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We have considered the proposals in the Exposure Draft and our responses to the respective questions are detailed in the Appendix to this letter.
Comprehensive Review of the IFRS for SMEs
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1 Jun 2012 — This Request for Information Comprehensive Review of the IFRS for SMEs is published by the International Accounting Standards Board (IASB) ...
Basis for Conclusions on IC Interpretation 18 Transfers of ...
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BC3. The IFRIC received a request to issue guidance on the accounting for transfers of items of property, plant and equipment by entities that receive such ...
Shariah Compliant Sale Contracts
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lembaga piawaian perakaunan malaysia
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https://www.masb.org.my › CL_ED_2017_5
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15 Jan 2018 — We have considered the proposals in the Exposure Draft and our responses to the respective questions are detailed in the Appendix to this ...
IC Interpretation 7 BC
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BC2 The IFRIC was asked for guidance on how an entity should restate its financial statements when it starts to apply IAS 29 Financial.
lembaga piawaian perakaunan malaysia
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https://www.masb.org.my › cl_ED_2019_4
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25 Sept 2019 — contract if, and only if, the entity does not reflect an assessment of the insurance risk associated with an individual customer in setting ...
MPERS Glossary in Bahasa Malaysia
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Urus niaga bayaran berasaskan saham diselesaikan secara tunai. 21. Change in accounting estimate. Perubahan dalam anggaran perakaunan. 22. Class of assets.
lembaga piawaian perakaunan malaysia
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30 May 2014 — If you need further clarification, please contact Ms. Tan Bee Leng at +603 2240 9200 or by email at beeleng@masb.org.my. Thank you.
lembaga piawaian perakaunan malaysia
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29 Jul 2019 — and understand and there may be a lack of clarity about the status of Board agenda decisions. MASB appreciates that the intention is for ...
Annual Improvements to FRSs 2012–2014 Cycle
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Paragraph Document Title. 44N. FRS 9 Financial Instruments (IFRS 9 Financial. Instruments issued by IASB in October 2010) and.
Financial Reporting in Hyperinflationary Economies
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SCOPE. Paragraphs 1 - 4. THE RESTATEMENT OF FINANCIAL STATEMENTS. 5 - 10. Historical Cost Financial Statements. 11 - 28. Balance Sheet.
lembaga piawaian perakaunan malaysia
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The Board is proposing to amend IFRS 3 to clarify the guidance on the definition of a business (see paragraphs B7-B12C and BC5-BC31).
Disclosure Initiative (Amendments to FRS 101)
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10. A complete set of financial statements comprises: (a) a statement of financial position as at the end of the period;.
Interim Financial Reporting
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Regulatory Assets and Regulatory Liabilities
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https://www.masb.org.my › ed2021_rra
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1 Jan 2021 — Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation. (Foundation) expressly disclaim all liability ...
Basis for Conclusions on FRS 12 Disclosure of Interests in ...
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https://www.masb.org.my › pdf › FRS12_BC
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https://www.masb.org.my › pdf › FRS12_BC
BC6. In developing IFRS 12, the Board considered the responses to its exposure drafts, ED 9 Joint Arrangements and ED 10 Consolidated. Financial Statements.
Basis for Conclusions on IC Interpretation 20 Stripping ...
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https://www.masb.org.my › pdf › IC20_BC
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https://www.masb.org.my › pdf › IC20_BC
BC2 The Committee received a request to issue guidance on the accounting for waste removal ('stripping') costs incurred in the production phase.
Subsidiaries without Public Accountability: Disclosures
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https://www.masb.org.my › ed2021_7_bc
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https://www.masb.org.my › ed2021_7_bc
1 Jul 2021 — All comments will be on the public record and posted on our website at www.ifrs.org unless the respondent requests confidentiality.
Business Combinations
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SI 25 INTERNATIONAL ACCOUNTING STANDARD ...
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This Standard deals with investment in equity and in non-equity securities. The accounting treatment of real property held for investment is also covered ...
The Effects of Changes in Foreign Exchange Rates
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Session on MFRS Application and Implementation ...
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MAIC, under the purview of MASB, is task to consider issues where there are existing and potential divergent practices as well as to facilitate consistent ...
Basis for Conclusions on FRS 9 Financial Instruments
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CONTENTS from paragraph. BASIS FOR CONCLUSIONS ON. IFRS 9 FINANCIAL INSTRUMENTS. INTRODUCTION. BCIN.1. SCOPE (Chapter 2).
Session on MFRS Application and Implementation ...
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https://www.masb.org.my › MAIC_Penang
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MAIC, under the purview of MASB, is task to consider issues where there are existing and potential divergent practices as well as to facilitate consistent ...
Basis for Conclusions on FRS 121 The Effects of Changes ...
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BC1. This Basis for Conclusions summarises the International Accounting. Standards Board's considerations in reaching its conclusions on.
Business Combinations—Disclosures, Goodwill and ...
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31 Dec 2020 — Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation. (Foundation) expressly disclaim all liability ...
SOCOA bet Invstor and Assoc or JV (Amds to FRS 10 and ...
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28. Gains and losses resulting from 'upstream' and 'downstream' transactions involving assets that do not constitute a business, as.
Investment Entities: Applying the Consolidation Exception ( ...
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17. An entity need not apply the equity method to its investment in an associate or a joint venture if the entity is a parent that is exempt.
A Review of IFRS 16 Leases
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A Review of IFRS 16 Leases. By Tan Liong Tong. In April 2016, the MASB issued MFRS 16 Leases that is identical to IFRS 16 Leases issued by the.
The Main Changes Frequency of impairment testing
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https://www.masb.org.my › pdf › Highlight_Ch...
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The Main Changes. Frequency of impairment testing. 1. FRS 1362004 required the recoverable amount of an asset to be measured whenever there is an indication ...
Comprehensive Review of the IFRS for SMEs Standard
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https://www.masb.org.my › pdf_file › Snapshot
Project stage: The Request for Information is the first step in the Board's second comprehensive review of the IFRS for SMEs Standard.
lembaga piawaian perakaunan malaysia
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has been the subject of divergent practices in Malaysia. We appreciate the IASB's effort to provide guidance on this issue which we have sought ...
Snapshot: Interest Rate Benchmark Reform—Phase 2
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Interest rate benchmarks such as interbank offered rates (IBORs) play an important role in global financial markets and index a variety of financial.
Issues Paper - Agriculture Accounting
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Biological assets are measured at its fair value less cost to sell (FV-CTS) at initial recognition and at each reporting period.
Basis for Conclusions on IC Interpretation 2 Members' ...
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BC2 In September 2001, the Standing Interpretations Committee instituted by the former International Accounting Standards. Committee (IASC) published Draft ...
IFRS Regional Policy Forum - Communique
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Australia and New Zealand co-hosted an Asia-Oceania Regional Forum in Sydney, Australia on Monday 24 October 2005 on International Financial Reporting ...
MASB_ENG nov17 33x5cols
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30 Nov 2017 — Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the Financial Reporting (Publication of.
Basis for Conclusions on FRS 102 Inventories
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BC1 This Basis for Conclusions summarises the International Accounting. Standards Board's considerations in reaching its conclusions on.
Amendments to the Basis for Conclusions on FRS 128 ...
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BC37A The IFRS Interpretations Committee received a request to clarify whether a business meets the definition of a 'non-monetary asset'.
derecognition
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31 Jul 2009 — We are concerned that the proposal in the ED, which emphasizes less on the importance of risk and rewards and uses the elements of control ...
Press release
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http://www.masb.org.my › pdf_file
19 Dec 2008 — Revenue is an important number to users of financial statements in assessing a company's performance and prospects.
MASB 12 Investments in Associates
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https://www.masb.org.my › pdf › pers_masb12...
masb.org.my
https://www.masb.org.my › pdf › pers_masb12...
An associate is an enterprise in which the investor has significant influence and which is neither a subsidiary nor a joint venture of the investor.
notice – issue of masb approved accounting standards for
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https://www.masb.org.my › pdf
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https://www.masb.org.my › pdf
31 Oct 2005 — Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation. 3 of the Financial Reporting (Publication of ...
Amendments to the Basis for Conclusions on FRS 128 ...
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
FRS 128 is based on IAS 28 Investments in Associates and Joint Ventures. In approving FRS 128, MASB considered and concurred with the provisions of IAS 28.
Basis for Conclusions: Management Commentary
masb.org.my
https://www.masb.org.my › ED2021_6_BC
masb.org.my
https://www.masb.org.my › ED2021_6_BC
Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation. (Foundation) expressly disclaim all liability howsoever arising ...
Issuance of new MASB Approved Accounting Standards
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https://www.masb.org.my › pdf
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https://www.masb.org.my › pdf
19 Nov 2011 — Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the Financial Reporting (Publication of ...
Issues Paper on IAS 41 Agriculture
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https://www.masb.org.my › pdf_file › Annexur...
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https://www.masb.org.my › pdf_file › Annexur...
Executive summary. •. This Paper proposes limited amendments to improve IAS 41 Agriculture. The AOSSG. WG understands that many concerns have been raised by ...
Amendments to eh t Basis for Conclusions on FRS 128 ...
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https://www.masb.org.my › pdf_file
masb.org.my
https://www.masb.org.my › pdf_file
BC19B. When an investment in an associate or joint venture is held by, or is held indirectly through, a venture capital organisation, or a mutual fund, ...
Malaysian Financial Reporting Standards ( ...
masb.org.my
https://www.masb.org.my › 1359_MASB_NST
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https://www.masb.org.my › 1359_MASB_NST
Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the Financial Reporting (Publication of Approved Accounting.
Regulatory Assets and Regulatory Liabilities
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https://www.masb.org.my › ed2021_rra_bc
masb.org.my
https://www.masb.org.my › ed2021_rra_bc
Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation. (Foundation) expressly disclaim all liability howsoever arising ...
6-7 March 2014
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https://www.masb.org.my › pdf › Report_of_IF...
masb.org.my
https://www.masb.org.my › pdf › Report_of_IF...
7 Mar 2014 — IFASS is an informal network of national accounting standard setters from around the world, plus other organisations that have a close ...
Basis for Conclusions on FRS 11 Joint Arrangements
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https://www.masb.org.my › pdf › FRS11_BC
masb.org.my
https://www.masb.org.my › pdf › FRS11_BC
BC3 The Board focused its deliberations on enhancing the faithful representation of joint arrangements that an entity provides in its.
Notice - issuance of MASB approved accounting standards
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
17 Nov 2014 — Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the Financial Reporting.
Basis for Conclusions on IC Interpretation 17 Distributions ...
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
BC1. This Basis for Conclusions summarises the IFRIC's considerations in reaching its consensus. Individual IFRIC members gave greater.
FRS101_PART B
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
INTRODUCTION. BC1–BC10. The Improvements project—revision of IAS 1 (2003). BC2–BC4. Amendment to IAS 1—Capital Disclosures (2005). BC5–BC6.
IC Interpretation 14 BC
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
BC1. This Basis for Conclusions summarises the IFRIC's considerations in reaching its consensus. Individual IFRIC members gave greater.
Related Party Disclosures
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means.
A Comparative Analysis of PERS, MPERS and MFRS ...
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https://www.masb.org.my › pdf › MPERSarticle...
masb.org.my
https://www.masb.org.my › pdf › MPERSarticle...
by TL TongCited by 2 — In February 2014, the MASB issued Malaysian Private Entities Reporting Standard (MPERS) and this sets a new milestone for financial reporting of private ...
Basis for Conclusions on IC Interpretation 4 Determining ...
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https://masb.org.my › pdf
masb.org.my
https://masb.org.my › pdf
BC2. The IFRIC noted that arrangements have developed in recent years that do not take the legal form of a lease but convey rights to use items for agreed ...
Amendments to FRS 134 Interim Financial Reporting
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
In the rubric, 'paragraphs 1–48' is amended to 'paragraphs 1–49. A heading and paragraph 15 are amended (new text is underlined and deleted.
Insurance Contracts
masb.org.my
https://www.masb.org.my › FRS_4_Nov2008
masb.org.my
https://www.masb.org.my › FRS_4_Nov2008
All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means.
Management Commentary
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
by E Draft2012Cited by 3 — All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any ...
Investment Entities: Applying the Consolidation Exception ( ...
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
4. An entity that is a parent shall present consolidated financial statements. This FRS applies to all entities, except as follows:.
AOSSG 2013 Communique
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https://www.masb.org.my › pdf › AOSSG_201...
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https://www.masb.org.my › pdf › AOSSG_201...
The Asian-Oceanian Standard-Setters Group (AOSSG) held its fifth annual meeting on. 27 and 28 November 2013 at the Bandaranaike Memorial International ...
Preface to MASB Approved Accounting Standards
masb.org.my
https://www.masb.org.my › BV2021_Preface
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https://www.masb.org.my › BV2021_Preface
This Preface is issued to set out the objectives and due process of the Malaysian. Accounting Standards Board and to explain the scope, authority and timing ...
Applying FRS 9 Financial Instruments with ...
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https://www.masb.org.my › pdf_file › Amendm...
masb.org.my
https://www.masb.org.my › pdf_file › Amendm...
3. This FRS does not address other aspects of accounting by insurers, such as accounting for financial assets held by insurers and financial.
Offsetting Financial Assets and Financial Liabilities ( ...
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
97L. Offsetting Financial Assets and Financial Liabilities. (Amendments to FRS 132), issued in March 2012, deleted paragraph AG38 and added paragraphs ...
Property, Plant and Equipment
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https://www.masb.org.my › pdf › Highlight_Ch...
masb.org.my
https://www.masb.org.my › pdf › Highlight_Ch...
The Main Changes. 1. The main change from FRS 1162004 are described below. Scope. 2. This Standard clarifies that an entity is required to apply the ...
Financial Reporting in Hyperinflationary Economies
masb.org.my
https://www.masb.org.my › FRS_129_June2007
masb.org.my
https://www.masb.org.my › FRS_129_June2007
paragraphs. FINANCIAL REPORTING STANDARD 129. FINANCIAL REPORTING IN HYPERINFLATIONARY. ECONOMIES. SCOPE. 1-4. THE RESTATEMENT OF FINANCIAL. STATEMENTS.
F-566
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
09-NOV-2007 12:43. FROM-MALAYSIAN ACCOUNTING STANDARDS BOARD. +60327159212. T-974. P.001. F-566. 14 November 2007. LEMBAGA PIAWAIAN PERAKAUNAN MALAYSIA.
Basis for Conclusions on FRS 123 Borrowing Costs
masb.org.my
https://www.masb.org.my › pdf › FRS123_BC_...
masb.org.my
https://www.masb.org.my › pdf › FRS123_BC_...
BC2. The revisions to IAS 23 result from the Board's Short-term. Convergence project. The project is being conducted jointly with.
Presentation of Items of Other Comprehensive Income ( ...
masb.org.my
https://www.masb.org.my › Amend_FRS101
masb.org.my
https://www.masb.org.my › Amend_FRS101
IN17 In November 2011 the MASB issued Presentation of Items of. Other Comprehensive Income (Amendments to FRS 101). The amendments improved the consistency ...
IC Interpretation 12 BC
masb.org.my
https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
BC2 SIC-29 Service Concession Arrangements: Disclosures. (formerly. Disclosure—Service Concession Arrangements) contains disclosure.
Roadmap for Private Entities Financial Reporting Framework
masb.org.my
https://www.masb.org.my › uploadfile
masb.org.my
https://www.masb.org.my › uploadfile
1 Jan 2016 — 1. The objective of this Roadmap is to set out the applicable financial reporting framework, MASB ED 72 Financial Reporting Standards.
Illustrative Examples on FRS 11 Joint Arrangements
masb.org.my
https://www.masb.org.my › pdf › FRS11_IE
masb.org.my
https://www.masb.org.my › pdf › FRS11_IE
IE2. A and B (the parties) are two companies whose businesses are the provision of many types of public and private construction services. They set up a.
lembaga piawaian perakaunan malaysia
masb.org.my
https://www.masb.org.my › pdf_file
masb.org.my
https://www.masb.org.my › pdf_file
12 Aug 2016 — amendments for the Trustees' consideration are detailed out in the Appendix to this letter. If you require further clarification on the ...
Basis for Conclusions on FRS 138 Intangible Assets
masb.org.my
https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
Internally generated intangible assets. BCZ29–BCZ46I. Background on the requirements for internally generated intangible assets. BCZ30–BCZ32.
MALAYSIAN ACCOUNTING STANDARD 5 Accounting for ...
masb.org.my
https://www.masb.org.my › pdf › mas5
masb.org.my
https://www.masb.org.my › pdf › mas5
This standard deals with accounting for aquaculture operations where the products from such operations are used mainly for food consumption.
Leases
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means.
November 2015
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https://www.masb.org.my › pdf_file › Annual_...
masb.org.my
https://www.masb.org.my › pdf_file › Annual_...
The Asian-Oceanian Standard-Setters Group (AOSSG) held its seventh annual meeting on the. 25th and 26th of November 2015 at the Westin Chosun Hotel, Seoul, ...
MASB 15 Property, Plant and Equipment
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https://www.masb.org.my › pdf › pers_masb15...
masb.org.my
https://www.masb.org.my › pdf › pers_masb15...
MASB 15 deals with the accounting treatment and the principal issues involved in the accounting for property, plant and equipment.
Revenue
masb.org.my
https://www.masb.org.my › pdf › FRS118_STD...
masb.org.my
https://www.masb.org.my › pdf › FRS118_STD...
All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means.
MASB 11 Consolidated Financial Statements and ...
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https://www.masb.org.my › pdf › pers_masb11...
masb.org.my
https://www.masb.org.my › pdf › pers_masb11...
MASB 11 should be applied in the preparation and presentation of consolidated financial statements for a group of enterprises under the control of a parent ...
Illustrative Examples on FRS 13 Fair Value Measurement
masb.org.my
https://www.masb.org.my › pdf › FRS13_IE
masb.org.my
https://www.masb.org.my › pdf › FRS13_IE
IE1. These examples portray hypothetical situations illustrating the judgements that might apply when an entity measures assets and liabilities at fair ...
Basis for Conclusions on FRS 133 Earnings per Share
masb.org.my
https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
BC1. This Basis for Conclusions summarises the International Accounting. Standards Board's considerations in reaching its conclusions on.
Basis for Conclusions on IC Interpretation 13 Customer ...
masb.org.my
https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
BC2. Customer loyalty programmes are widespread, being used by businesses as diverse as supermarkets, airlines, telecommunications operators, hotels and ...
Amendment to the Basis for Conclusions on FRS 132 ...
masb.org.my
https://www.masb.org.my › pdf › Amendment_BC_FRS...
masb.org.my
https://www.masb.org.my › pdf › Amendment_BC_FRS...
BC33A In Annual Improvements 2009–2011 Cycle (issued in May. 2012) the Board addressed perceived inconsistencies between.
MASB 29, Employee Benefits
masb.org.my
https://www.masb.org.my › pdf › pers_masb29...
masb.org.my
https://www.masb.org.my › pdf › pers_masb29...
For defined benefit plans may be funded or unfunded. MASB 29 requires an enterprise to: (a) account not only for its legal obligation, but also for any ...
notice – publication of masb approved accounting standards
masb.org.my
https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation. 3 of the Financial Reporting (Publication of Approved Accounting ...
NOTICE - ISSUANCE OF MASB APPROVED ...
masb.org.my
https://www.masb.org.my › 2550_MASB_ENG
masb.org.my
https://www.masb.org.my › 2550_MASB_ENG
Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the Financial Reporting. (Publication of Approved Accounting ...
Events after the Balance Sheet Date
masb.org.my
https://masb.org.my › pdf › Highlight_Changes...
masb.org.my
https://masb.org.my › pdf › Highlight_Changes...
The Main Changes. 1. The main change from FRS 1102004 was a limited clarification of paragraphs 12 and 13 (paragraphs 11 and 12 of FRS 1102004). As.
MASB 23, Impairment of Assets
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https://www.masb.org.my › pdf › pers_masb23...
masb.org.my
https://www.masb.org.my › pdf › pers_masb23...
MASB 23, Impairment of Assets prescribes the accounting and disclosures for impairment of all assets. It includes requirements for identifying an impaired ...
lembaga piawaian perakaunan malaysia
masb.org.my
https://www.masb.org.my › pdf › CL_IASB_E...
masb.org.my
https://www.masb.org.my › pdf › CL_IASB_E...
We support the proposals outlined in the Exposure Draft and our detailed responses are enclosed in the Appendix of this letter.
notice – amendment of masb approved accounting standards
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
28 Oct 2015 — Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the Financial Reporting.
Amendment to the Basis for Conclusions on FRS 134 ...
masb.org.my
https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
FRS 134 is based on IAS 34 Interim Financial Reporting. In approving. FRS 134, MASB considered and concurred with the provisions of IAS 34.
NOTICE – ISSUE OF MASB APPROVED ACCOUNTING ...
masb.org.my
https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the Financial Reporting (Publication of Approved Accounting.
MASB 3 Net Profit or Loss for the Period, Fundamental ...
masb.org.my
https://www.masb.org.my › pdf › pers_masb3_...
masb.org.my
https://www.masb.org.my › pdf › pers_masb3_...
MASB 3 Net Profit or Loss for the Period, Fundamental Errors and Changes in. Accounting Policies prescribes the classification, disclosure and accounting ...
MASB 6 The Effect of Changes in Exchange Rates
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https://www.masb.org.my › pdf › pers_masb6_...
masb.org.my
https://www.masb.org.my › pdf › pers_masb6_...
MASB 6 The Effect of Changes in Exchange Rates deals with changes in foreign exchange rates as they affect transactions denominated in foreign currencies ...
MASB 10 Leases
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https://www.masb.org.my › pdf › pers_masb10...
masb.org.my
https://www.masb.org.my › pdf › pers_masb10...
MASB 10 Leases, classifies leases as either a finance lease or an operating lease and prescribes, for lessees and lessors, the appropriate accounting ...
Notice – Amendment of MASB approved accounting ...
masb.org.my
https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
MASB 1. Presentation of Financial Statements. MASB 2. Inventories. MASB 3. Net Profit or Loss for the Period, Fundamental Errors and Changes.
The First Meeting of the IASB Emerging Economies Group ...
masb.org.my
https://www.masb.org.my › pdf_file › eegcommunique
masb.org.my
https://www.masb.org.my › pdf_file › eegcommunique
The Emerging Economies Group of the International Accounting Standards. Board (“EEG”) was established in Beijing China on July 26, 2011 and held its.
C45
masb.org.my
https://www.masb.org.my › pdf_file
masb.org.my
https://www.masb.org.my › pdf_file
1 Sept 2009 — generate a focused discussion to enhance the debate of whether or not to include the effect of non-performance risk in the measurement of a ...
MASB 1 Presentation of Financial Statements
masb.org.my
https://www.masb.org.my › pdf › pers_masb1_...
masb.org.my
https://www.masb.org.my › pdf › pers_masb1_...
MASB 1 Presentation of Financial Statements provides a comprehensive guide to the presentation of financial statements in Malaysia.
MASB 25, INCOME TAXES
masb.org.my
https://www.masb.org.my › pdf › pers_masb25...
masb.org.my
https://www.masb.org.my › pdf › pers_masb25...
MASB 25 prescribes the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for the current and ...
MASB 30, ACCOUNTING AND REPORTING BY ...
masb.org.my
https://www.masb.org.my › pdf › pers_masb30...
masb.org.my
https://www.masb.org.my › pdf › pers_masb30...
MASB 30, Accounting and Reporting by Retirement Benefit Plans, deals with accounting and reporting by retirement benefit plans where such reports are ...
Amendments to the Basis for Conclusions on FRS 12 ...
masb.org.my
https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
FRS 12 is based on IFRS 12 Disclosure of Interests in Other Entities. In approving FRS 12, MASB considered and concurred with the provisions of. IFRS 12.
issuance of financial reporting standards and interpretations
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
15 Jul 2010 — Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the. Financial Reporting (Publication of ...
Notice - Amendment to the Effective Date and Applicability ...
masb.org.my
https://www.masb.org.my › pdf › notice_eng
masb.org.my
https://www.masb.org.my › pdf › notice_eng
(a) an entity that would otherwise be subject to the application of MFRSs as its financial reporting framework and thereby be subject in particular to the ...
Amendments to eh t Basis for Conclusions on FRS 1 First- ...
masb.org.my
https://www.masb.org.my › pdf_file
masb.org.my
https://www.masb.org.my › pdf_file
Improvements to IFRSs 2012–2014 Cycle issued in September 2014. To avoid the potential use of hindsight when this amendment first took effect, the Board.
MASB 5 CASH FLOW STATEMENTS
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https://www.masb.org.my › pdf › pers_masb5_...
masb.org.my
https://www.masb.org.my › pdf › pers_masb5_...
The Malaysian Accounting Standards Board (MASB) issued on 23 June, 1999, MASB 5. Cash Flow Statements, to replace MASB Approved Accounting Standard IAS 7.
MASB 2 Inventories
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https://www.masb.org.my › pdf › pers_masb2_...
masb.org.my
https://www.masb.org.my › pdf › pers_masb2_...
MASB 2 Inventories puts in place an inventory standard for Malaysia as previously the MASB had not adopted IAS 2 Inventories as an approved accounting ...
MASB 20, Provisions, Contingent Liabilities and ...
masb.org.my
https://www.masb.org.my › pdf › pers_masb20...
masb.org.my
https://www.masb.org.my › pdf › pers_masb20...
MASB 20 supersedes the parts of MASB Approved Accounting Standard, IAS 10,. Contingencies and Events After the Balance Sheet Date that deal with ...
MASB_0428_09(BI VERSION(NEW)).indd
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https://www.masb.org.my › pdf
masb.org.my
https://www.masb.org.my › pdf
8 Jan 2010 — Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the Financial Reporting (Publication of ...
MASB 16 Financial Reporting of Interests in Joint Ventures
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https://www.masb.org.my › pdf › pers_masb16...
masb.org.my
https://www.masb.org.my › pdf › pers_masb16...
MASB 16 prescribes the accounting treatments for interests in joint ventures and the reporting of interests in joint ventures in the financial statements of ...
NOTICE – ISSUANCE OF MASB APPROVED ...
masb.org.my
https://www.masb.org.my › 2724_MASB_ENG
masb.org.my
https://www.masb.org.my › 2724_MASB_ENG
29 Dec 2016 — Pursuant to subsection 7(1) of the Financial Reporting Act 1997 (Act 558) and regulation 3 of the Financial Reporting (Publication of ...
Leases
masb.org.my
https://www.masb.org.my › pdf › Highlight_Ch...
masb.org.my
https://www.masb.org.my › pdf › Highlight_Ch...
Initial direct costs are incremental costs that are directly attributable to negotiating and arranging a lease. The definition of the interest rate implicit ...
MASB 9 Revenue
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https://www.masb.org.my › pdf › pers_masb9_...
masb.org.my
https://www.masb.org.my › pdf › pers_masb9_...
If dissimilar goods or services are exchanged (as in barter transactions), revenue is the fair value of the goods or services received adjusted by the any ...
MASB 28, Discontinuing Operations
masb.org.my
https://www.masb.org.my › pers_masb28_view_summary
masb.org.my
https://www.masb.org.my › pers_masb28_view_summary
Information about a planned discontinuance must initially be disclosed in the first set of financial statements issued by an enterprise after occurrence of ...
MASB 19, Events After the Balance Sheet Date
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https://www.masb.org.my › pdf › pers_masb19...
masb.org.my
https://www.masb.org.my › pdf › pers_masb19...
MASB 19, Events After the Balance Sheet Date, supersedes the parts of MASB Approved. Accounting Standard, IAS 10, Contingencies and Events After the Balance ...
Basis for Conclusions on FRS 127 Separate Financial ...
masb.org.my
https://masb.org.my › FRS127(2011)_BC
masb.org.my
https://masb.org.my › FRS127(2011)_BC
BC1. This Basis for Conclusions summarises the International Accounting. Standards Board's considerations in reaching its conclusions on.
Transition Guidance (Amendm
masb.org.my
https://masb.org.my › pdf
masb.org.my
https://masb.org.my › pdf
C1A. Consolidated Financial Statements, Joint Arrangements and. Disclosure of Interests in Other Entities: Transition Guidance. (Amendments to FRS 10, ...
Separate Financial Statements
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Financial Instruments
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If a paragraph is deleted by MASB, that paragraph would be clearly indicated as. “[Deleted by MASB]”. The text of the deleted paragraph will be re-produced ...
Amendment to IC Interpretation 13
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AG2 An entity may estimate the fair value of award credits by reference to the fair value of the awards for which they could be redeemed.
8 February 2022 Ms. Sue Lloyd Chair IFRS Interpretations ...
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8 Feb 2022 — Unit 13A-1, Menara MBMR, No. 1, Jalan Syed Putra, 58000 Kuala Lumpur. Tel : (603) 2273-3100 Fax: (603) 2273-9400 Email : masb@masb.org.my ...
Snapshot: Non-current Liabilities with Covenants
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Proposals: The Board proposes to amend IAS 1 Presentation of Financial. Statements to specify that covenants with which a company must.
IC Interpretation 131 Revenue—Barter Transactions ...
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An entity (Seller) may enter into a barter transaction to provide advertising services in exchange for receiving advertising services from.
Uncertainty over Income Tax Treatments
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Compilation of Agenda Decisions—Volume 3
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Compilation of Agenda Decisions—Volume 3 compiles all agenda decisions published by the. IFRS Interpretations Committee (Committee) in the period April 2020 ...
Transfers of Investment Property (Amendments to FRS 140)
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57. Transfers An entity shall transfer a property to, or from, investment property shall be made when, and only when, there is a change in use, evidenced by ...
Basis for Conclusions on FRS 9 Financial Instruments
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BC2. The Board has long acknowledged the need to improve the requirements for financial reporting of financial instruments to make it.
Basis for Conclusions on FRS 107 Statement of Cash Flows
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BC3. In 2008 the International Financial Reporting Interpretations Committee (IFRIC) reported to the Board that practice differed for the classification of ...
Foreign Currency Transactions and Advance Consideration
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Classification and Measurement of Share-based Payment ...
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Paragraphs 19, 30–31, 33, 52 and 63 are amended, and paragraphs. 33A–33H, 59A–59B, 63D and 63DAA are added. Headings before paragraphs 33A and 33E are added ...
Illustrative Examples on FRS 107 Statement of Cash Flows
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2. Information from the statement of comprehensive income and statement of financial position is provided to show how the statements of cash flows under.
Feedback Statement: 2015 Review of Structure and ...
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1 Jun 2016 — This Feedback Statement has been compiled by the staff of the IFRS Foundation (Foundation) as guidance for interested parties.
IASB Workshop for Academics
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6 Jun 2017 — The Malaysian Accounting Standards Board (MASB) recognises the important role of those teaching Malaysian.
Illustrative Examples on FRS 112 Income Taxes
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7. A borrower records a loan at the proceeds received (which equal the amount due at maturity), less transaction costs. Subsequently, the carrying amount of ...
Basis for Conclusions on FRS 112 Income Taxes
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BC1. When IAS 12 Income Taxes was issued by the International Accounting Standards. Committee in 1996 to replace the previous IAS 12 Accounting for Taxes on ...
Amendments to Basis for Conclusions on FRS 2 Share- ...
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BC237C This section summarises the Board's considerations when finalising its proposals to address the accounting for a.
Amendments to Guidance on Implementing FRS 2 Share- ...
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IG19 For example, an entity might grant share appreciation rights to employees as part of their remuneration package, whereby the.
Amendment to FRS 134 Interim Financial Reporting
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Paragraphs 5 and 16A are amended (new text is underlined and deleted text is struckthrough) and paragraphs 52 and 53 are added.
Amendments to Basis for Conclusions on FRS 10 ...
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FRS 10 is based on IFRS 10 Consolidated Financial Statements. In approving FRS 10, MASB considered and concurred with the provisions of. IFRS 10.
Amendment to FRS 3 Business Combinations
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40. The acquirer shall classify an obligation to pay contingent consideration that meets the definition of a financial instrument as.
Financial Instruments
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Annual Improvements to IFRS Standards 2018–2020
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2 May 2019 — Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018–2020 is published by the. International Accounting Standards Board ...
Illustrative Guidance on Exposure Draft IFRS S2 Climate- ...
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2 Mar 2022 — This Illustrative Guidance accompanies the ED/2022/S2 Climate-related Disclosures (published March. 2022; see separate booklet).
Amendments to the Illustrative Examples on FRS 107 ...
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Note E is added to the existing Illustrative Example A. As explained in paragraph 1 of the illustrative example, the example shows only current.
Amendments to the Basis for Conclusions on FRS 107 ...
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7 Jan 2016 — Disclosure Discussion Forum in January 2013 and reflected in the resulting Feedback. Statement ('the Feedback Statement'), which was issued ...
Amendment to the Basis for Conclusions on FRS 3 ...
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BC360B The IASB noted that the classification requirements in paragraph 40 of IFRS 3 were unclear as to when, if ever, “other.
Amendments to the Illustrative E xamples on FRS 112 ...
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Interest is paid at the end of each year at the contractually fixed rate, which equalled the market interest rate when the debt instruments were acquired.
[Draft] IFRS S2 Climate-related Disclosures with the TCFD ...
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This document was prepared by the staff of the IFRS Foundation for the convenience of interested parties. The views expressed in this document are those of ...
Annual Improvements to FRSs 2010–2012 Cycle
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This document, Annual Improvements to FRSs 2010-2012 Cycle issued by the Malaysian Accounting Standards Board in February 2014, sets out.
Investment Entities (Amendments to FRS 10, FRS 12 and ...
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This Addendum sets out the amendments to FRS 12 Disclosure of Interests in Other Entities. An entity shall apply the amendments in this Addendum.
What's next for Standard-setters in 2020?
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IASB met on 23 April 2020 and has tentatively agreed that the presentation requirements of IFRS Standards be applied by subsidiaries that are SMEs that ...
Amendments to the Basis for Conclusions on FRS 12 ...
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FRS 12 is based on IFRS 12 Disclosure of Interests in Other Entities. In approving FRS 12, MASB considered and concurred with the provisions of. IFRS 12.
Investment Entities (Amendments to FRS 10, FRS 12 and ...
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This Addendum sets out the amendments to FRS 10 Consolidated Financial. Statements. An entity shall apply the amendments in this Addendum for.
Amendments to FRS 128 Investments in Associates and ...
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The following paragraphs were added/ amended in 2011-2016 and are listed here for ease of reference: Paragraph(s). Document Title.
Employee Contributions (Amendments to FRS 119)
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Actuarial assumptions: salaries, benefits and medical costs … 92. Some defined benefit plans require employees or third parties to.
Comparison: [Draft] IFRS S1 and [ ...
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This document was prepared by the staff of the IFRS Foundation for the convenience of interested parties. The views expressed in this document are those of ...
Amendments to FRS 12 Disclosure of Interests in Other ...
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5A. Except as described in paragraph B17, the requirements in this. FRS apply to an entity's interests listed in paragraph 5 that are.
Annual Improvements to FRSs 2012–2014 Cycle
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This document, Annual Improvements to FRSs 2012-2014 Cycle issued by the Malaysian Accounting Standards Board in November 2014, sets out.
Amendment to the Basis for Conclusions on FRS 138 ...
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BC77A The IFRS Interpretations Committee reported to the Board that practice differed in calculating the accumulated depreciation for an item of property, ...
Basis for Conclusions on Exposure Draft IFRS S1 General ...
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1 Mar 2022 — This Basis for Conclusions accompanies the ED/2022/S1 Exposure Draft General Requirements for Disclosure of Sustainability-related Financial ...
Effective Date of Amendments to FRS 10 and FRS 128
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C1C Sale or Contribution of Assets between an Investor and its. Associate or Joint Venture (Amendments to FRS 10 and. FRS 128), issued in November 2014, ...
Amendment to the Basis for Conclusions on FRS 3 ...
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BC61A The IASB observed that there was uncertainty about whether paragraph 2(a) of IFRS 3, which excludes the formation of joint.
Novation of Derivatives and Continuation of Hedge ...
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91. An entity shall discontinue prospectively the hedge accounting specified in paragraph 89 if: (a) the hedging instrument expires or is sold, ...
Guidance on implementing FRS 9 Financial Instruments ( ...
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FRS 9 Financial Instruments (Hedge Accounting and amendments to FRS 9,. FRS 7 and FRS 139) is based on IFRS 9 Financial Instruments (Hedge.
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