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

President’s StatementTechnical Pronouncements53(f)Malaysian Accounting Standards (MAS)(i)IssuedMICPAOperationalDateMASBOperationalDateMAS 1 Earnings Per Share (issued Jan. 1984) [Superseded by FRS 133]MAS 2 Accounting for Acquisitions and Mergers (issued Jan. 1989) [Superseded by FRS 3]MAS 3 Accounting for General Insurance Business (issued Jan. 1992) [Superseded by FRS 202 2004]MAS 4 Accounting for Life Insurance Business (issued Jan. 1992) [Superseded by FRS 203 2004]MAS 5 Accounting for Aquaculture (issued Jan. 1992) [Superseded by FRS 204 2004]MAS 7 Accounting for Property Development Activities (issued Jan. 1994) [Superseded by FRS 201]MAS 8 Accounting for Pre-cropping Costs 1997 -(ii)Exposure DraftMAS 6 Accounting for Goodwill [Superseded by FRS 3](g) MICPA Technical BulletinsMICPAIssueDateTB 1 Accounting for Investments (issued 1982) [Superseded by IAS 25]TB 2 Accounting for Land Held for Development and Resale (issued 1982) [Superseded by MAS 7]TB 3 Accounting for Malaysian Government Securities (issued 1983) withdrawnTB 4 Reporting in Connection with the Capital Adequacy Ratio of Banks Apr. 1983TB 5 Accounting for the Acquisition Costs of Assets in a Subsidiary (issued 1984) [Superseded by IAS 27]TB 6Auditor’s Reports on Financial Statements Published in the Print Media byFinancial InstitutionsApr. 1988TB 7 Accounting for Bankers’ Acceptances Jan. 1989TB 8Accounting for Profit Guarantees and Other Contingencies in BusinessAcquisitionsDec. 1995