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Disclaimer
XBRL
Malaysian Financial Reporting Standards (MFRSs)
The MFRS and Annual Improvements listed in the table are official
pronouncements issued by the MASB.
The Explanatory column contains documents which accompanies the
respective Standards but are not part of these Standards. These documents
comprise of:
BC: Basis for Conclusions
IE: Illustrative Examples
IG: Implementation Guidance
Please select the Glossary of Terms for definitions of key words used in the
Standards which can be viewed for information purposes only.
Printed copies are available for sale at the MASB office. Please click here for
publication order form.
These Standards contain materials in which the IFRS Foundation
holds copyright and which have been reproduced in these Standards
with the permission of the IFRS Foundation. Copyright in the
International Financial Reporting Standards (including International
Accounting
Standards
and
SIC
and
IFRIC
Interpretations),
International Accounting Standards Board (IASB) Exposure Drafts,
and other IASB publications belong to the IFRS Foundation.
All rights are reserved. No part of these Standards may be
reproduced, stored in a retrieval system or transmitted in any form
or by any means without the prior permission in writing to MASB or
as may be expressly permitted by law or under terms agreed with
the appropriate reprographics rights organisation. No part of the
materials incorporated in these Standards, the copyright of which is
held by the IFRS Foundation, may be reproduced, stored in a
retrieval system or transmitted in any form or by any means
without the prior permission in writing to the IFRS Foundation or as
may be expressly permitted by law or under terms agreed with the
appropriate reprographics rights organisation.
MFRSs are issued by the MASB in respect of its application in Malaysia.
Standard
Title
Effective Date
Issuance Date
Status
First-time Adoption of
Malaysian Financial Reporting
Standards
1 Jan 2012
19 Nov 2011
Enacted
Government Loans
(Amendments to MFRS 1)
1 Jan 2013
26 April 2012
Enacted
Amendment to MFRS 1
(Annual Improvements 20092011 Cycle)
1 Jan 2013
31 Jul 2012
Enacted
Share-based Payment
1 Jan 2012
19 Nov 2011
Enacted
Amendment to MFRS 2
(Annual Improvements to
MFRSs 2010-2012 Cycle)
1 Jul 2014
14 Feb 2014
Enacted
Business Combinations
1 Jan 2012
19 Nov 2011
Enacted
Business Combinations (IFRS
3 Business
Combinationsissued by IASB
in March 2004)
[See Notice of 31
Jul 2012]
31 Jul 2012
Enacted
Amendment to MFRS 3
(Annual Improvements to
MFRSs 2010-2012 Cycle)
1 Jul 2014
14 Feb 2014
Enacted
Amendment to MFRS 3
(Annual Improvements to
MFRSs 2011-2013 Cycle)
1 Jul 2014
14 Feb 2014
Enacted
MFRS 1
MFRS 2
MFRS 3
MFRS 4
Insurance Contracts
1 Jan 2012
19 Nov 2011
Enacted
MFRS 5
Non-current Assets Held for
Sale and Discontinued
Operations
1 Jan 2012
19 Nov 2011
Enacted
MFRS 6
Exploration for and
Evaluation of Mineral
Resources
1 Jan 2012
19 Nov 2011
Enacted
Financial Instruments:
Disclosures
1 Jan 2012
19 Nov 2011
Enacted
Effective upon
application of MFRS
9
1 Mar 2012
Enacted
DisclosuresOffsetting
Financial Assets and Financial
Liabilities (Amendments
1 Jan 2013
1 Mar 2012
Enacted
Operating Segments
1 Jan 2012
19 Nov 2011
Enacted
Amendment to MFRS 8
(Annual Improvements to
MFRSs 2010-2012 Cycle)
1 Jul 2014
14 Feb 2014
Enacted
19 Nov 2011
Enacted
19 Nov 2011
Enacted
Mandatory Effective Date of
MFRS 9 and Transition
Disclosures (Amendments
MFRS 7
to MFRS 9 (IFRS 9
issued by IASB in
November 2009), MFRS
9 (IFRS 9 issued by
IASB in October 2010)
and MFRS 7)
to MFRS 7)
MFRS 8
Financial Instruments (IFRS 9
issued by IASB in November
2009)
MFRS 9
Financial Instruments (IFRS 9
issued by IASB in October
2010)
To be
announced by
the Board
Mandatory Effective Date of
MFRS 9 and Transition
Disclosures (Amendments
to MFRS 9 (IFRS 9
issued by IASB in
November 2009), MFRS
9 (IFRS 9 issued by
IASB in October 2010)
and MFRS 7)
Financial Instruments (Hedge
Accounting and amendments
to MFRS 9, MFRS 7 and MFRS
139)
MFRS 10
MFRS 11
MFRS 12
14 Feb 2014
Enacted
14 Feb 2014
Enacted
Consolidated Financial
Statements
1 Jan 2013
19 Nov 2011
Enacted
Consolidated Financial
Statements, Joint
Arrangements and Disclosure
of Interests in Other Entities:
Transition
Guidance (Amendments to
MFRS 10, MFRS 11 and MFRS
12)
1 Jan 2013
31 Jul 2012
Enacted
Investment
Entities (Amendments to
MFRS 10, MFRS 12 and MFRS
127)
1 Jan 2014
28 Feb 2013
Enacted
Joint Arrangements
1 Jan 2013
19 Nov 2011
Enacted
Consolidated Financial
Statements, Joint
Arrangements and Disclosure
of Interests in Other Entities:
Transition
Guidance (Amendments to
MFRS 10, MFRS 11 and MFRS
12)
1 Jan 2013
31 Jul 2012
Enacted
Accounting for Acquisitions of
Interests in Joint Operations
(Amendments to MFRS 11)
1 Jan 2016
11 Jul 2014
Enacted
Disclosure of Interests in
Other Entities
1 Jan 2013
19 Nov 2011
Enacted
Consolidated Financial
Statements, Joint
Arrangements and Disclosure
of Interests in Other Entities:
Transition
Guidance (Amendments to
MFRS 10, MFRS 11 and MFRS
12)
1 Jan 2013
31 Jul 2012
Enacted
Investment
Entities(Amendments to
MFRS 10, MFRS 12 and MFRS
127)
1 Jan 2014
28 Feb 2013
Enacted
Fair Value Measurement
1 Jan 2013
19 Nov 2011
Enacted
Amendment to MFRS 13
(Annual Improvements to
MFRSs 2011-2013 Cycle)
1 Jul 2014
14 Feb 2014
Enacted
MFRS 14
Regulatory Deferral Accounts
1 Jan 2016
11 Jul 2014
Enacted
MFRS 15
Revenue from Contracts with
Customers
1 Jan 2017
2 Sept 2014
Enacted
Presentation of Financial
Statements
1 Jan 2012
19 Nov 2011
Enacted
Presentation of Items of
Other Comprehensive Income
(Amendments to MFRS 101)
1 Jul 2012
19 Nov 2011
Enacted
Amendment to MFRS 101
(Annual Improvements 20092011 Cycle)
1 Jan 2013
31 Jul 2012
Enacted
Inventories
1 Jan 2012
19 Nov 2011
Enacted
MFRS 13
MFRS 101
MFRS 102
MFRS 107
Statement of Cash Flows
1 Jan 2012
19 Nov 2011
Enacted
MFRS 108
Accounting Policies, Changes
in Accounting Estimates and
Errors
1 Jan 2012
19 Nov 2011
Enacted
MFRS 110
Events After the Reporting
Period
1 Jan 2012
19 Nov 2011
Enacted
MFRS 111
Construction Contracts
1 Jan 2012
19 Nov 2011
Enacted
MFRS 112
Income Taxes
1 Jan 2012
19 Nov 2011
Enacted
Property, Plant and
Equipment
1 Jan 2012
19 Nov 2011
Enacted
Amendment to MFRS 116
(Annual Improvements 20092011 Cycle)
1 Jan 2013
31 Jul 2012
Enacted
Amendment to MFRS 116
(Annual Improvements to
MFRSs 2010-2012 Cycle)
1 Jul 2014
14 Feb 2014
Enacted
Clarification of Acceptable
Methods of Depreciation and
Amortisation (Amendments
to MFRS 116 and MFRS 138)
1 Jan 2016
11 Jul 2014
Enacted
Agriculture: Bearer Plants
(Amendments to MFRS 116
and MFRS 141)
1 Jan 2016
2 Sept 2014
Enacted
MFRS 117
Leases
1 Jan 2012
19 Nov 2011
Enacted
MFRS 118
Revenue
1 Jan 2012
19 Nov 2011
Enacted
1 Jan 2012
19 Nov 2011
Enacted
MFRS 119
Employee
Benefits[Superseded with
effect from 1 Jan 2013 by
MFRS 119 (IAS 19 as
amended by IASB in June
2011)]
Employee Benefits(IAS 19 as
amended by IASB in June
2011)
1 Jan 2013
19 Nov 2011
Enacted
MFRS 116
Defined Benefit Plans:
Employee Contributions
(Amendments to MFRS
119)
1 Jul 2014
14 Feb 2014
Enacted
MFRS 120
Accounting for Government
Grants and Disclosure of
Government Assistance
1 Jan 2012
19 Nov 2011
Enacted
MFRS 121
The Effects of Changes in
Foreign Exchange Rates
1 Jan 2012
19 Nov 2011
Enacted
MFRS 123
Borrowing Costs
1 Jan 2012
19 Nov 2011
Enacted
Related Party Disclosures
1 Jan 2012
19 Nov 2011
Enacted
Amendment to MFRS 124
(Annual Improvements to
MFRSs 2010-2012 Cycle)
1 Jul 2014
14 Feb 2014
Enacted
Accounting and Reporting by
Retirement Benefit Plans
1 Jan 2012
19 Nov 2011
Enacted
Consolidated and Separate
Financial
Statements[Superseded with
effect from 1 Jan 2013 by
MFRS 127 Separate Financial
Statements (IAS 27 as
amended by IASB in May
2011) and MFRS
10Consolidated Financial
Statements]
1 Jan 2012
19 Nov 2011
Enacted
Consolidated and Separate
Financial Statements (IAS 27
revised by IASB in December
2003)
[See Notice of 31
Jul 2012]
31 Jul 2012
Enacted
Separate Financial
Statements (IAS 27 as
amended by IASB in May
2011)
1 Jan 2013
19 Nov 2011
Enacted
Investment
Entities(Amendments to
MFRS 10, MFRS 12 and MFRS
127)
1 Jan 2014
28 Feb 2013
Enacted
MFRS 124
MFRS 126
MFRS 127
Investments in
Associates[Superseded with
effect from 1 Jan 2013 by
MFRS 128 Investments in
Associates and Joint Ventures
(IAS 28 as amended by IASB
in May 2011)]
1 Jan 2012
19 Nov 2011
Enacted
Investments in Associates
and Joint Ventures (IAS 28
as amended by IASB in May
2011)
1 Jan 2013
19 Nov 2011
Enacted
MFRS 129
Financial Reporting in
Hyperinflationary Economies
1 Jan 2012
19 Nov 2011
Enacted
MFRS 131
Interests in Joint
Ventures[Superseded with
effect from 1 January 2013
by MFRS 11]
1 Jan 2012
19 Nov 2011
Enacted
Financial Instruments:
Presentation
1 Jan 2012
19 Nov 2011
Enacted
Amendment to MFRS 132
(Annual Improvements 20092011 Cycle)
1 Jan 2013
31 Jul 2012
Enacted
to 1 Jan 2014
1 Mar 2012
Enacted
MFRS 128
MFRS 132
Offsetting Financial Assets
and Financial
Liabilities(Amendments
MFRS 132)
MFRS 133
MFRS 134
MFRS 136
Earnings Per Share
1 Jan 2012
19 Nov 2011
Enacted
Interim Financial Reporting
1 Jan 2012
19 Nov 2011
Enacted
Amendment to MFRS 134
(Annual Improvements 20092011 Cycle)
1 Jan 2013
31 Jul 2012
Enacted
Impairment of Assets
1 Jan 2012
19 Nov 2011
Enacted
Recoverable Amount
Disclosures for Non-Financial
Assets (Amendments to
MFRS 136)
MFRS 137
MFRS 138
1 January 2014 6 Sep 2013
Enacted
Provisions, Contingent
Liabilities and Contingent
Assets
1 Jan 2012
19 Nov 2011
Enacted
Intangible Assets
1 Jan 2012
19 Nov 2011
Enacted
Amendment to MFRS 138
(Annual Improvements to
MFRSs 2010-2012 Cycle)
1 Jul 2014
14 Feb 2014
Enacted
Clarification of Acceptable
Methods of Depreciation and
Amortisation (Amendments
to MFRS 116 and MFRS 138)
1 Jan 2016
11 Jul 2014
Enacted
Financial Instruments:
Recognition and
Measurement
1 Jan 2012
19 Nov 2011
Enacted
Novation of Derivatives and
Continuation of Hedge
Accounting (Amendments to
MFRS 139)
1 January 2014 6 Sep 2013
Enacted
Investment Property
1 Jan 2012
19 Nov 2011
Enacted
Amendment to MFRS 140
(Annual Improvements to
MFRSs 2011-2013 Cycle)
1 Jul 2014
14 Feb 2014
Enacted
Agriculture
1 Jan 2012
19 Nov 2011
Enacted
Agriculture: Bearer Plants
(Amendments to MFRS 116
and MFRS 141)
1 Jan 2016
2 Sep 2014
Enacted
MFRS 139
MFRS 140
MFRS 141
Improvements to MFRSs (Improvements to IFRSs issued by IASB in May 2008)
Improvements to MFRSs (Improvements to IFRSs issued by IASB in Apr 2009)
Improvements to MFRSs (Improvements to IFRSs issued by IASB in May 2010)
Annual Improvements 2009-2011 Cycle issued in July 2012
Annual Improvements to MFRSs 2010-2012 Cycle issued in February 2014
Annual Improvements to MFRSs 2011-2013 Cycle issued in February 2014
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