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

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President’s StatementTechnical Pronouncements67MStatus of International Financial Reporting StandardsIASBIssue DatePreface to International Financial Reporting Standards Apr. 2002Conceptual Framework for Financial Reporting Sept. 2010(a)International Financial Reporting Standards (IFRS)IASBOperationalDateIFRS 1 First-time Adoption of International Financial Reporting Standards Jan. 1, 2009IFRS 2 Share-based Payment Jan. 1, 2005IFRS 3 Business Combinations Jul. 1, 2009IFRS 4 Insurance Contracts Jan. 1, 2005IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Jan. 1, 2005IFRS 6 Exploration for and Evaluation of Mineral Resources Jan. 1, 2006IFRS 7 Financial Instruments: Disclosures Jan. 1, 2007IFRS 8 Operating Segments Jan. 1, 2009IFRS 9 Financial Instruments Jan. 1, 2013IFRS 10 Consolidated Financial Statements Jan. 1, 2013IFRS 11 Joint Arrangements Jan. 1, 2013IFRS 12 Disclosure of Interests in Other Entities Jan. 1, 2013IFRS 13 Fair Value Measurement Jan. 1, 2013
68Technical PronouncementsPresident’s Statement(b) International Accounting Standards (IAS)IASBOperationalDateIAS 1 Presentation of Financial Statements Jan. 1, 2009IAS 2 Inventories Jan. 1, 2005IAS 7 Statement of Cash Flows Jan. 1, 1994IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors Jan. 1, 2005IAS 10 Events After the Reporting Period Jan. 1, 2005IAS 11 Construction Contracts Jan. 1, 1995IAS 12 Income Taxes Jan. 1, 1998IAS 16 Property, Plant and Equipment Jul. 1, 2005IAS 17 Leases Jan. 1, 2005IAS 18 Revenue Jan. 1, 1995IAS 19 Employee Benefits Jan. 1, 1999IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Jan. 1, 1984IAS 21 The Effects of Changes in Foreign Exchange Rates Jan. 1, 2005IAS 23 Borrowing Costs Jan. 1, 2009IAS 24 Related Party Disclosures Jan. 1, 2011IAS 26 Accounting and Reporting by Retirement Benefit Plans Jan. 1, 1988IAS 27 Consolidated and Separate Financial Statements Jan. 1, 2005IAS 28 Investments in Associates Jan. 1, 2005IAS 29 Financial Reporting in Hyperinflationary Economies Jan. 1, 1990IAS 32 Financial Instruments: Presentation Jan. 1, 2005IAS 33 Earnings Per Share Jan. 1, 2005IAS 34 Interim Financial Reporting Jan. 1, 1999IAS 36 Impairment of Assets Mar. 31, 2004IAS 37 Provisions, Contingent Liabilities and Contingent Assets Jul. 1, 1999IAS 38 Intangible Assets Mar. 31, 2004IAS 39 Financial Instruments: Recognition and Measurement Jan. 1, 2005IAS 40 Investment Property Jan. 1, 2005IAS 41 Agriculture Jan. 1, 2003Glossary of Terms
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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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08committees 2011 / 2012Co-opted Me
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10committees 2011 / 2012Disciplinar
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12committees 2011 / 2012Financial S
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14committees 2011 / 2012Membership
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