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

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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Accounting Standards (MAS)(i)IssuedMICPAOperationalDateMASBOperationalDateMAS 1 Earnings Per Share (issued Jan. 1984) [Superseded by FRS 133]MAS 2 Accounting for Acquisitions and Mergers (issued Jan. 1989) [Superseded by FRS 3]MAS 3 Accounting for General Insurance Business (issued Jan. 1992) [Superseded by FRS 202 2004]MAS 4 Accounting for Life Insurance Business (issued Jan. 1992) [Superseded by FRS 203 2004]MAS 5 Accounting for Aquaculture (issued Jan. 1992) [Superseded by FRS 204 2004]MAS 7 Accounting for Property Development Activities (issued Jan. 1994) [Superseded by FRS 201]MAS 8 Accounting for Pre-cropping Costs 1997 -(ii)Exposure DraftMAS 6 Accounting for Goodwill [Superseded by FRS 3](g) MICPA Technical BulletinsMICPAIssueDateTB 1 Accounting for Investments (issued 1982) [Superseded by IAS 25]TB 2 Accounting for Land Held for Development and Resale (issued 1982) [Superseded by MAS 7]TB 3 Accounting for Malaysian Government Securities (issued 1983) withdrawnTB 4 Reporting in Connection with the Capital Adequacy Ratio of Banks Apr. 1983TB 5 Accounting for the Acquisition Costs of Assets in a Subsidiary (issued 1984) [Superseded by IAS 27]TB 6Auditor’s Reports on Financial Statements Published in the Print Media byFinancial InstitutionsApr. 1988TB 7 Accounting for Bankers’ Acceptances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
54Technical PronouncementsPresident’s StatementBApproved Standards on Quality Control, Auditing, Review, Other Assuranceand Related ServicesStatement of Policy of Council –Statement of Policy of Council –Approved Standards on Quality Control, Auditing, Review, Other Assurance andRelated Services (issued Dec. 2007)Approved Standards on Quality Control, Auditing, Review, Other Assurance andRelated Services (issued Apr. 2012)IAG/ISASupersededMICPAIssue DateIFACIssue DateStructure of Approved Standards on Quality Control, Auditing, Review,Other Assurance and Related Services and Guidelines Issued by theMICPAPreface to the International Standards on Quality Control, Auditing, Review,Other Assurance and Related Services (Amended)Preface to the International Standards on Quality Control, Auditing, Review,Other Assurance and Related Services (Amended)Amended Preface to the International Quality Control, Auditing,Review, Other Assurance and Related Services Pronouncements– Sep. 2006 –– Jun. 2008 Dec. 2006– Apr. 2011 Apr. 2010– Mar. 2012 Dec. 2011Glossary of Terms (Dec. 2006) – Nov. 2007 Dec. 2006Glossary of Terms (Feb. 2009) – Apr. 2011 Apr. 2010(a)FrameworkIAG/ISASupersededMICPAOperationalDateIFACOperationalDateInternational Framework for Assurance Engagements ISA 120 Jan. 2007 Jan. 2005(b) International Standards on Quality Control (ISQC)IAG/ISA/ISQCSupersededMICPAOperationalDateIFACOperationalDateISQC 1(Redrafted)Quality Control for Firms that Perform Auditsand Reviews of Financial Statements, and OtherAssurance and Related Services EngagementsISQC 1Requirementsto beestablished byJan. 1, 2010Requirementsto beestablished byDec. 15, 2009
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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
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Page 15 and 16: 14committees 2011 / 2012Membership
Page 17 and 18: 16committees 2011 / 2012Tax Practic
Page 19 and 20: 18President’s StatementTalent is
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114Penyata KewanganPresident’s St
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