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

60Technical PronouncementsPresident’s StatementCMICPA Guidelines for Accounting in Public Sector (GAPS)MICPAIssue DatePreface to Guidelines for Accounting in Public Sector Jan. 1992GAPS 1 Public Sector Accounting Concepts Jan. 1992D(i)MICPA Insolvency Guidance Notes (IGN)GeneralMICPAIssue DateIGN Preface to Insolvency Guidance Notes Nov. 2009IGN G1 Minimum Standards of Practice by Insolvency Practitioners Nov. 2009IGN G2 Professional Conduct and Ethics in Insolvency Practice Nov. 2009IGN G3 Remuneration of Insolvency Office Holders Nov. 2009IGN G4 The Handling of Funds in a Liquidation Administration Nov. 2009IGN G5 Preparation of Statement of Receipts and Payments by Insolvency Practitioners Nov. 2009(ii) LiquidationIGN L1 Members’ Voluntary Winding Up Nov. 2009IGN L2 Procedure for Creditor’s Voluntary Winding-up Nov. 2009IGN L3 A Liquidator’s Assessment and Review into the Affairs of the Insolvent Company Nov. 2009IGN L4 Summoning and Holding Meetings of Creditors under Court Winding-up Nov. 2009(iii) ReceivershipIGN R1 Suggested Receivership Checklist (for Receiver Appointed under a Debenture) Nov. 2009IGN R2 A Receiver’s Responsibility for the Books and Records of the Company Nov. 2009IGN R3 A Receiver’s Responsibility to Preferential Creditors Nov. 2009