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

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President’s StatementTechnical Pronouncements61EStatements on International Management AccountingMICPAIssue DateIFACIssue DateMICPA Statement on International Management Accounting Statements Dec. 1992 −Preface to Statements on International Management Accounting Dec. 1992 Feb. 1987(a)Statements on International Management Accounting Practices (MAP)MICPAIssue DateIFACIssue DateMAP 1 Management Accounting Concepts (Revised 1998) Aug. 1998 # Mar. 1998MAP 2 The Capital Expenditure Decision Dec. 1992 Oct. 1989MAP 3 Foreign Capital Exposure and Risk Management Sep. 1993 Jul. 1990MAP 4 Management Control of Projects Jul. 1993 Oct. 1991MAP 5 Managing Quality Improvements Sep. 1993 Mar. 1993MAP 6 Post Completion Review Nov. 1994 Apr. 1994MAP 7 Strategic Planning for Information Resource Management Nov. 1996 # Feb. 1996(b) Statements on International Management Accounting Studies (IMAS)(i)IssuedMICPAIssue DateIFACIssue DateIMAS 3 An Introduction to Strategic Financial Management (Revised 1995) Jul. 1993 Apr. 1988IMAS 4IMAS 5Reporting Treasury Performance – A Framework forThe Treasury PractitionerThe Role of Management Accounting in theEmerging Team Approach to WorkApr. 1996 # Sep. 1995May 1996 # Sep. 1995IMAS 6Environmental Management in Organisations– The Role of Management AccountingAug. 1998 # Mar. 1998IMAS 7 The Measurement and Management of Intellectual Capital Apr. 1999 # Dec. 1998IMAS 8 Codifying Power and Control: Ethical Codes in Action Sep. 1999 # May 1999IMAS 9 Enhancing Shareholder Wealth by Better Managing Business Risk Sep. 1999 # Jun. 1999IMAS 10 Target Costing for Effective Cost Management Sep. 1999 # Jun. 1999#Reviewed by MICPA and issued to members on request basis.MICPAIssue DateIFACIssue Date(ii) Being considered by MICPA for IssuanceIMAS 11 A Profession Transforming: From Accounting to Management − Mar. 2001
62Technical PronouncementsPresident’s StatementFMICPA StatementsMICPAIssue DateNo. 1 Recommendations on the Presentations of Accounts (issued 1972) [Superseded by IAS 1]No. 2 Audit Reports and Qualifications (issued 1972) [Superseded by MAG 1]No. 3 Accountants’ Report for Prospectuses (issued 1976) [Superseded by ATR 3]No. 4 Directors’ Report (issued Nov. 1985)Model Holdings Berhad – Specimen Financial Statements (Revised)withdrawnJun. 2004No. 5 Statement of Source and Application of Funds (issued 1981) [Superseded by IAS 7]No. 6 Model Insurance Financial Statements Jul. 2010G(a)Status of Other MASB PronouncementsMASB Exposure DraftMICPAIssue DateED 50 Agriculture Jan. 2006ED 52 Private Entity Reporting Standards Jun. 2006ED 62Improvements to FRSs[issued as Improvements to FRSs in Sept. 2009 except for Amendment to MASB ED50, Agriculture]Feb. 2009ED 72 Financial Reporting Standards for Small and Medium-sized Entities Mar. 2010ED 74Request forViewsAmendments to Financial Reporting Standards arising from Reduced DisclosureRequirementsDec. 2010Private Entities, the Way Forward Feb. 2012ED 76 Management Commentary (Guidance) Apr. 2012(b) MASB Discussion PaperMICPAIssue DateDP i-1 Takaful Dec. 2011DP i-2 Sukuk Dec. 2011DP i-3 Shariah Compliant Profit-sharing Contracts Dec. 2011DP with i prefix denotes an Islamic discussion paper.
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PROGRESS THROUGH PARTNERSHIPSAnnual
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02notice of 54th AGMnotice of annua
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04objects, vision and missionobject
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06MICPA Council 2011 / 2012MICPA Co
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