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

President’s StatementTechnical Pronouncements63H(a)Status of Other Statements on International Management AccountingNot Issued by MICPAIFACIssue DateStudy No. 1 Control of Computer Applications Oct. 1985Management Accounting Concepts (Revised 1998) Mar. 1998IInternational Public Sector Accounting Standards (IPSAS)IFACIssue DateInternational Public Sector Accounting Standards Board – Terms of Reference Nov. 2004Preface to International Public Sector Accounting Standards (Revised) Jan. 2007Introduction to the International Public Sector Accounting Standards Jan. 2007(a)StandardsIFACIssue DateIPSAS 1 Presentation of Financial Statements Dec. 2006IPSAS 2 Cash Flow Statements May 2000IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors Dec. 2006IPSAS 4 The Effects of Changes in Foreign Exchange Rates Apr. 2008IPSAS 5 Borrowing Costs May 2000IPSAS 6 Consolidated and Separate Financial Statements Dec. 2006IPSAS 7 Investments in Associates Dec. 2006IPSAS 8 Interests in Joint Ventures Dec. 2006IPSAS 9 Revenue from Exchange Transactions Jul. 2001IPSAS 10 Financial Reporting in Hyperinflationary Economies Jul. 2001IPSAS 11 Construction Contracts Jul. 2001IPSAS 12 Inventories Dec. 2006IPSAS 13 Leases Dec. 2006IPSAS 14 Events After the Reporting Date Dec. 2006IPSAS 15 Financial Instruments: Disclosure and Presentation Dec. 2001IPSAS 16 Investment Property Dec. 2006IPSAS 17 Property, Plant and Equipment Dec. 2006IPSAS 18 Segment Reporting Jun. 2002IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets Oct. 2002