Annual Report 2011 - The Malaysian Institute Of Certified Public ...

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President’s StatementTechnical Pronouncements43ExtantAccountingStandardsSupersededMASBOperationalDateMFRS 131Interests in Joint Ventures[will be superseded by MFRS 11, Joint Arrangements,with effect from Jan. 1, 2013]Jan. 1, 2012MFRS 132 Financial Instruments: Presentation Jan. 1, 2012Offsetting Financial Assets and Financial Liabilities(Amendments to MFRS 132)Jan. 1, 2014MFRS 133 Earnings Per Share Jan. 1, 2012MFRS 134 Interim Financial Reporting Jan. 1, 2012MFRS 136 Impairment of Assets Jan. 1, 2012MFRS 137 Provisions, Contingent Liabilities and Contingent Assets Jan. 1, 2012MFRS 138 Intangible Assets Jan. 1, 2012MFRS 139 Financial Instruments: Recognition and Measurement Jan. 1, 2012MFRS 140 Investment Property Jan. 1, 2012MFRS 141 Agriculture Jan. 1, 2012Improvements to MFRSs (Improvements to IFRSs issued by IASB in May 2008)Improvements to MFRSs (improvements to IFRSs issued by IASB in Apr. 2009)Improvements to MFRSs (Improvements to IFRSs issued by IASB in May 2010)Glossary of terms
44Technical PronouncementsPresident’s StatementIC Interpretations**Preface to IC InterpretationsMASBOperationalDateIC Interpretation 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities Jan. 1, 2012IC Interpretation 2 Members’ Shares in Co-operative Entities and Similar Instruments Jan. 1, 2012IC Interpretation 4 Determining whether an Arrangement contains a Lease Jan. 1, 2012IC Interpretation 5IC Interpretation 6IC Interpretation 7IC Interpretation 9Rights to Interests arising from Decommissioning, Restoration andEnvironmental Rehabilitation FundsLiabilities arising from Participating in a Specific Market – Waste Electrical andElectronic EquipmentApplying the Restatement Approach under MFRS 129, Financial Reporting inHyperinflationary EconomiesReassessment of Embedded Derivatives[will be superseded by MFRS 9, Financial Instruments (IFRS 9 issued byIASB in Oct. 2010), with effect from Jan. 1, 2013]Jan. 1, 2012Jan. 1, 2012Jan. 1, 2012Jan. 1, 2012IC Interpretation 10 Interim Financial Reporting and Impairment Jan. 1, 2012IC Interpretation 12 Service Concession Arrangements Jan. 1, 2012IC Interpretation 13 Customer Loyalty Programmes Jan. 1, 2012IC Interpretation 14FRS 119 – The Limit on a Defined Benefit Asset, Minimum FundingRequirements and their InteractionJan. 1, 2012IC Interpretation 15 Agreements for the Construction of Real Estate Jan. 1, 2012IC Interpretation 16 Hedges of a Net Investment in a Foreign Operation Jan. 1, 2012IC Interpretation 17 Distributions of Non-cash Assets to Owners Jan. 1, 2012IC Interpretation 18 Transfers of Assets from Customers Jan. 1, 2012IC Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments Jan. 1, 2012IC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine Jan. 1, 2013IC Interpretation 107 Introduction of the Euro Jan. 1, 2012IC Interpretation 110 Government Assistance – No Specific Relation to Operating Activities Jan. 1, 2012IC Interpretation 112Consolidation – Special Purpose Entities[will be superseded by MFRS 12, Disclosure of Interests in Other Entities,with effect from Jan. 1, 2013]Jan. 1, 2012IC Interpretation 113Jointly Controlled Entities – Non-Monetary Contributions by Venturers[will be superseded by MFRS 11, Joint Arrangements, with effect fromJan. 1, 2013]Jan. 1, 2012IC Interpretation 115 Operating Leases – Incentives Jan. 1, 2012IC Interpretation 125 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders Jan. 1, 2012IC Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease Jan. 1, 2012IC Interpretation 129 Service Concession Arrangements: Disclosures Jan. 1, 2012IC Interpretation 131 Revenue – Barter Transactions Involving Advertising Services Jan. 1, 2012IC Interpretation 132 Intangible Assets – Web Site Costs Jan. 1, 2012
Page 1 and 2: PROGRESS THROUGH PARTNERSHIPSAnnual
Page 3 and 4: 02notice of 54th AGMnotice of annua
Page 5 and 6: 04objects, vision and missionobject
Page 7 and 8: 06MICPA Council 2011 / 2012MICPA Co
Page 9 and 10: 08committees 2011 / 2012Co-opted Me
Page 11 and 12: 10committees 2011 / 2012Disciplinar
Page 13 and 14: 12committees 2011 / 2012Financial S
Page 15 and 16: 14committees 2011 / 2012Membership
Page 17 and 18: 16committees 2011 / 2012Tax Practic
Page 19 and 20: 18President’s StatementTalent is
Page 21 and 22: 20President’s StatementfinanceThe
Page 23 and 24: 22President’s Statement39%CPA Mem
Page 25 and 26: 24President’s Statementprovisiona
Page 27 and 28: 26President’s Statementadvocating
Page 29 and 30: 28President’s Statementtechnical
Page 31 and 32: 30President’s StatementThe MFRS F
Page 33 and 34: 32President’s StatementSSM had es
Page 35 and 36: 34President’s Statementcommunicat
Page 37 and 38: 36President’s StatementPresentati
Page 39 and 40: 38President’s Statementinvestigat
Page 41 and 42: 40President’s Statementsecretaria
Page 43: 42Technical PronouncementsPresident
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