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

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President’s StatementTechnical Pronouncements47ExtantAccountingStandardsSupersededMASBOperationalDateFRS 120 Accounting for Government Grants and Disclosure of Government Assistance FRS 120 2004Jul. 1, 2007Amendment to FRS 120 [Improvements to FRSs (2009)] Jan. 1, 2010FRS 121 The Effects of Changes in Foreign Exchange Rates FRS 121 2004Jan. 1, 2006Amendment to Financial Reporting Standard FRS 121, The Effects ofChanges in Foreign Exchange Rates - Net Investment in a Foreign OperationJul. 1, 2007Amendments to FRS 121 [Improvements to FRSs (2010)] Jan. 1, 2011FRS 123 Borrowing Costs FRS 123 2004Jan. 1, 2010Amendment to FRS 123 [Improvements to FRSs (2009)] Jan. 1, 2010FRS 124Related Party Disclosures[will be superseded by FRS 124, Related Party Disclosures (issued inNov. 2010) with effect from Jan. 1, 2012]FRS 124 2004Oct. 1, 2006Related Party DisclosuresFRS 124 (revised2005)Jan. 1, 2012FRS 126 Accounting and Reporting by Retirement Benefit Plans FRS 126 2004Jan. 1, 2003FRS 127 Consolidated and Separate Financial Statements FRS 127 2004Jan. 1, 2006Amendments to FRS 1, First-time Adoption of Financial ReportingStandards, and FRS 127, Consolidated and Separate Financial Statements:Cost of an Investment in a Subsidiary, Jointly Controlled Entity or AssociateJan. 1, 2010Amendment to FRS 127 [Improvements to FRSs (2009)] Jan. 1, 2010Consolidated and Separate Financial Statements[will be superseded by FRS 127, Separate Financial Statements, witheffect from Jan. 1, 2013]FRS 127 (revised2005)Jul. 1, 2010FRS 127(2011)Separate Financial Statements FRS 127& IC Int. 112Jan. 1, 2013FRS 128Investments in Associates[will be superseded by FRS 128, Investment in Associates and JointVentures, with effect from Jan. 1, 2013]FRS 128 2004Jan. 1, 2006FRS 128(2011)Amendment to FRS 128 [Improvements to FRSs (2009)] Jan. 1, 2010Amendments to FRS 128 [Improvements to FRSs (2010)] Jan. 1, 2011Investment in Associates and Joint VenturesFRS128,FRS 131& IC Int. 113Jan. 1, 2013FRS 129 Financial Reporting in Hyperinflationary Economies FRS 129 2004Jan. 1, 2003FRS 131Amendment to FRS 129 [Improvements to FRSs (2009)] Jan. 1, 2010Interests in Joint Ventures[will be superseded by FRS 11, Joint Arrangements, and FRS 128 (2011),Investments in Associates and Joint Ventures, issued in Nov. 2011, witheffect from Jan. 1, 2013]FRS 131 2004Jan. 1, 2006Amendment to FRS 131 [Improvements to FRSs (2009)] Jan. 1, 2010Amendments to FRS 131 [Improvements to FRSs (2010)] Jan. 1, 2011
48Technical PronouncementsPresident’s StatementExtantAccountingStandardsSupersededMASBOperationalDateFRS 132 Financial Instruments: Presentation FRS 132 2004Jan. 1, 2006Amendments to FRS 132 Jan. 1, 2010Amendments to FRS 132 Jan. 1, 2010/Mar. 1, 2010Amendments to FRS 132 [Improvements to FRSs (2010)] Jan. 1, 2011Offsetting Financial Assets and Financial Liabilities(Amendments to FRS 132)Jan. 1, 2014FRS 133 Earnings Per Share FRS 133 2004Jan. 1, 2006FRS 134 Interim Financial Reporting FRS 134 2004Jul. 1, 2007Amendment to FRS 134 [Improvements to FRSs (2009)] Jan. 1, 2010Amendment to FRS 134 [Improvements to FRSs (2010)] Jan. 1, 2011FRS 136 Impairment of Assets FRS 136 2004Jan. 1, 2006Amendment to FRS 136 [Improvements to FRSs (2009)] Jan. 1, 2010FRS 137 Provisions, Contingent Liabilities and Contingent Assets FRS 137 2004Jul. 1, 2007FRS 138 Intangible Assets FRS 138 2004Jan. 1, 2006Amendment to FRS 138 [Improvements to FRSs (2009)] Jan. 1, 2010Amendments to FRS 138 Jul. 1, 2010FRS 139 Financial Instruments: Recognition and Measurement FRS 139 (issued2006)Jan. 1, 2010Amendments to FRS 139 [Improvements to FRSs (2010)] Jan. 1, 2011FRS 140 Investment Property IAS 40 & that part of FRS 125 2004that deals with investment propertyJan. 1, 2006Amendment to FRS 140 [Improvements to FRSs (2009)] Jan. 1, 2010FRS 201 2004Property Development Activities MAS 7 Jan. 1, 2004FRS 204 2004Accounting for Aquaculture MAS 5 Sep. 1, 1998Glossary of terms
Page 1 and 2: PROGRESS THROUGH PARTNERSHIPSAnnual
Page 3 and 4: 02notice of 54th AGMnotice of annua
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Page 7 and 8: 06MICPA Council 2011 / 2012MICPA Co
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Page 19 and 20: 18President’s StatementTalent is
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