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

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President’s Statement Financial Statement81The other new and revised FRSs, IC Interpretations and amendments to FRSs issued by the MASBthat are effective from the beginning of the current financial year but which are not applicable to theInstitute’s operations are as follows:FRS 3FRS 127Amendments to FRS 2Amendments to FRS 5Amendments to FRS 132Amendments to FRS 138Amendments to ICInterpretation 9IC Interpretation 12IC Interpretation 16IC Interpretation 17IC Interpretation 18Business Combinations (Revised)Consolidated and Separate Financial Statements(Revised)Share-based Payment- Scope of FRS 2 and revised FRS 3- Group Cash-settled Share-based PaymentTransactionsNon-current Assets Held for Sale and DiscontinuedOperationsFinancial Instruments : Presentation- Classification of Rights IssuesIntangible Assets - Additional consequential amendmentsarising from revised FRS 3Reassessment of Embedded Derivatives- Scope of IC Interpretation 9 and revised FRS 3Service Concession AgreementsHedges of a Net Investment in a Foreign OperationDistribution of Non-cash Assets to OwnersTransfers of Assets from Customers
82Financial StatementPresident’s Statement2.3 New and Revised FRSs, IC Interpretations and Amendments to FRSs and IC Interpretations ThatAre Not Yet Effective and Have Not Been Early AdoptedThe Institute has not early adopted the following new and revised FRSs and IC Interpretations andamendments to FRSs and IC Interpretations, where applicable, which have been issued but are not yeteffective:Effectivefor financialperiodbeginningon or afterAmendments toIC Interpretation 14 Prepayments of a Minimum Funding Requirement 1 July 2011IC Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments 1 July 2011FRS 124 Related Party Disclosures (Revised) 1 January 2012Amendments to Severe Hyperinflation and Removal of Fixed 1 January 2012FRS 1Dates for First-time AdoptersAmendments to Disclosures - Transfer of Financial Assets 1 January 2012FRS 7Amendments to Deferred Tax - Recovery of Underlying Assets 1 January 2012FRS 112Amendments to Presentation of Items of Other Comprehensive 1 July 2012FRS 101IncomeAmendments to Disclosures - Offsetting Financial Assets and 1 January 2013FRS 7Financial LiabilitiesAmendments to Government Loans 1 January 2013FRS 12FRS 10 Consolidated Financial Statements 1 January 2013FRS 11 Joint Arrangements 1 January 2013FRS 12 Disclosure of Interest in Other Entities 1 January 2013FRS 13 Fair Value Measurement 1 January 2013FRS 119 Employee Benefits (Revised) 1 January 2013FRS 127 Separate Financial Statements 1 January 2013FRS 128 Investments in Associates and Joint Ventures 1 January 2013IC Interpretation 20 Stripping Costs in the Production Phase of a 1 January 2013Surface MineAmendments to Disclosures - Offsetting Financial Assets and 1 January 2014FRS 132Financial LiabilitiesFRS 9 Financial Instruments (IFRS 9 issued by 1 January 2015*International Accounting Standards Board(“IASB”) in November 2009)FRS 9 Financial Instruments (IFRS 9 issued by 1 January 2015*IASB in October 2010)
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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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16committees 2011 / 2012Tax Practic
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18President’s StatementTalent is
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22President’s Statement39%CPA Mem
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Annual Report 2011 - The Malaysian Institute Of Certified Public ...

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