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

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President’s StatementTechnical Pronouncements51(b) MASB Approved Accounting Standards for Private Entities (PERS)***MASB OriginalOperationalDateFramework for the Preparation and Presentation of Financial Statements Jul. 1, 2007MASB 1 Presentation of Financial Statements Jul. 1, 1999MASB 2 Inventories Jul. 1, 1999MASB 3 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies Jul. 1, 1999MASB 4 Research and Development Costs Jul. 1, 1999MASB 5 Cash Flow Statements Jul. 1, 1999MASB 6 The Effects of Changes in Foreign Exchange Rates Jul. 1, 1999MASB 7 Construction Contracts Jul. 1, 1999MASB 9 Revenue Jan. 1, 2000MASB 10 Leases Jan. 1, 2000MASB 11 Consolidated Financial Statements and Investments in Subsidiaries Jan. 1, 2000MASB 12 Investments in Associates Jan. 1, 2000MASB 14 Depreciation Accounting Jul. 1, 2000MASB 15 Property, Plant and Equipment Jul. 1, 2000MASB 16 Financial Reporting of Interests in Joint Ventures Jul. 1, 2000MASB 19 Events after the Balance Sheet Date Jul. 1, 2001MASB 20 Provisions, Contingent Liabilities and Contingent Assets Jul. 1, 2001MASB 23 Impairment of Assets Jan. 1, 2002MASB 25 Income Taxes Jul. 1, 2002MASB 27 Borrowing Costs Jul. 1, 2002MASB 28 Discontinuing Operations Jan. 1, 2003MASB 29 Employee Benefits Jan. 1, 2003MASB 30 Accounting and Reporting by Retirement Benefit Plans Jan. 1, 2003MASB 31 Accounting for Government Grants and Disclosure of Government Assistance Jan. 1, 2004MASB 32 Property Development Activities Jan. 1, 2004IAS 25 Accounting for Investments Jan. 1, 1987IAS 29 Financial Reporting in Hyperinflationary Economies Jan. 1, 1990MAS 5 Accounting for Aquaculture Sep. 1, 1998IB-1 Preliminary and Pre-operating Expenditure Jan. 1, 2001*** PERS is a set of accounting standards issued or adopted by MASB for application by all private entities.A private entity is a private company incorporated under the Companies Act, 1965 that –• is not itself required to prepare or lodge any financial statements under any law administered by the Securities Commissionor Bank Negara Malaysia; and• is not a subsidiary or associate of, or jointly controlled by, an entity which is required to prepare or lodge any financialstatements under any law administered by the Securities Commission or Bank Negara Malaysia.
52Technical PronouncementsPresident’s Statement(c)MASB Technical Releases (TR)MASBOperationalDateTR 1 (revised) Share Buybacks – Accounting and Disclosure Jan. 1, 1999TR 1 (revised) 2004Share Buybacks – Accounting and Disclosure (For FRS) Jan. 1, 2006TR 2 The Year 2000 Issue : Accounting and Disclosure Jul. 31, 1998TR 3 Guidance on Disclosures of Transition to IFRSs Dec. 31, 2010TR i-1 Accounting for Zakat on Business Jul. 1, 2006TR i-2 Ijarah Jul. 1, 2006TR i-3 Presentation of Financial Statements of Islamic Financial Institutions Jan. 1, 2010TR i-4 Shariah Compliant Sale Contracts Jan. 1, 2011(d) MASB Statement of Principles (SOP)MASBIssueDateSOP 1 2004Exempt Entities Jun. 2000SOP 2 Interim Financial Reporting [Superseded by FRS 134 2004]SOP i-1 Financial Reporting from an Islamic Perspective Sep. 2009(e)International Accounting Standards (IAS)MICPAOperationalDateMASBOperationalDateIASBOperationalDateIAS 25 Accounting for Investments 1993 1998 1987
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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