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

President’s StatementTechnical Pronouncements65(c)StudiesIFACIssue DateStudy 1 Financial Reporting by National Governments Mar. 1991Study 2 Elements of the Financial Statements of National Governments Jul. 1993Study 3 Auditing for Compliance with Authorities – A Public Sector Perspective Oct. 1994Study 4 Using the Work of Other Auditors – A Public Sector Perspective Oct. 1994Study 5 Definition and Recognition of Assets Aug. 1995Study 6 Accounting for and Reporting Liabilities Aug. 1995Study 7 Performance Reporting by Government Business Enterprises Jan. 1996Study 8 The Government Financial Reporting Entity Jul. 1996Study 9 Definition and Recognition of Revenues Dec. 1996Study 10 Definition and Recognition of Expenses / Expenditures Dec. 1996Study 11 Government Financial Reporting: Accounting Issues and Practices May 2000Study 12 Perspective on Cost Accounting for Governments Sep. 2000Study 13 Governance in the Public Sector: A Governing Body Perspective Aug. 2001Study 14Transition to the Accrual Basis of Accounting:Guidance for Public Sector Entities (Third Edition)Jan. 2011(d) Other StatementsIFACIssue DateInvitation to Comment: Impairment of Assets [Superseded by IPSAS 21]JInternational Information Technology Guidelines(a)GuidelinesIFACIssue DateNo. 1 Managing Security Information Jan. 1998No. 2 Managing Information Technology Planning for Business Impact Jan. 1999No. 3 Acquisition of Information Technology May 2000No. 4 The Implementation of Information Technology Solutions May 2000No. 5 IT Service Delivery and Support May 2000No. 6 IT Monitoring Apr. 2002(b) Exposure DraftIFACIssue DateOutsourcing Dec. 2001