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Malaysian Financial Reporting Standards (MFRSs)

The MFRS and Annual Improvements listed in the table are official

pronouncements issued by the MASB.

http://www.masb.org.my/index.php?option=com_content&view=article&id=1376&Itemid=63

http://www.aossg.org/



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

MFRS 1

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 2009-2011 Cycle)

1 Jan 2013 31 Jul 2012 Enacted

MFRS 2

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

MFRS 3

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





MFRS 4 Insurance Contracts 1 Jan 2012 19 Nov 2011 Enacted

MFRS 5 Non-current Assets Held for Sale and Discontinued


Operations

MFRS 6Exploration for and Evaluation of Mineral Resources


MFRS 7

Financial Instruments: Disclosures 1 Jan 2012 19 Nov 2011 Enacted

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)

Effective upon application of MFRS 9

1 Mar 2012 Enacted

Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to MFRS 7)

1 Jan 2013 1 Mar 2012 Enacted

MFRS 8

Operating Segments 1 Jan 2012 19 Nov 2011 Enacted



MFRS 9 Financial Instruments (IFRS 9 issued by IASB in November 2009) To be

announced by the Board

19 Nov 2011 Enacted

Financial Instruments (IFRS 9 issued by IASB in October 2010)

19 Nov 2011 Enacted

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

14 Feb 2014 Enacted

7)

Financial Instruments (Hedge Accounting and amendments to MFRS 9, MFRS 7 and MFRS 139)

14 Feb 2014 Enacted

MFRS 10

Consolidated Financial Statements 1 Jan 2013 19 Nov 2011 Enacted

Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: TransitionGuidance (Amendments to MFRS 10, MFRS 11 and MFRS 12)


Investment Entities (Amendments to MFRS 10, MFRS 12 and MFRS 127)

1 Jan 2014 28 Feb 2013 Enacted

MFRS 11

Joint Arrangements 1 Jan 2013 19 Nov 2011 Enacted



Accounting for Acquisitions of Interests in Joint Operations (Amendments to MFRS 11)


MFRS 12 Disclosure of Interests in Other Entities 1 Jan 2013 19 Nov 2011 Enacted



Investment Entities(Amendments to


MFRS 10, MFRS 12 and MFRS 127)

MFRS 13

Fair Value Measurement 1 Jan 2013 19 Nov 2011 Enacted



MFRS 14Regulatory Deferral Accounts 1 Jan 2016 11 Jul 2014 Enacted

MFRS 15Revenue from Contracts with Customers

1 Jan 2017 2 Sept 2014 Enacted

MFRS 101

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



MFRS 102 Inventories 1 Jan 2012 19 Nov 2011 Enacted

MFRS 107 Statement of Cash Flows 1 Jan 2012 19 Nov 2011 Enacted

MFRS 108Accounting Policies, Changes in Accounting Estimates and Errors


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

MFRS 116

Property, Plant and Equipment 1 Jan 2012 19 Nov 2011 Enacted





Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to MFRS 116 and MFRS 138)


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

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)


Defined Benefit Plans: Employee Contributions (Amendments to MFRS 119)


MFRS 120Accounting for Government Grants and Disclosure of Government Assistance


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

MFRS 124

Related Party Disclosures 1 Jan 2012 19 Nov 2011 Enacted



MFRS 126 Accounting and Reporting by Retirement Benefit Plans 1 Jan 2012 19 Nov 2011 Enacted

MFRS 127

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]


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)


Investment Entities(Amendments to MFRS 10, MFRS 12 and MFRS 127)


MFRS 128

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)]


Investments in Associates and Joint Ventures (IAS 28 as amended by IASB in May 2011)


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]

MFRS 132

Financial Instruments: Presentation 1 Jan 2012 19 Nov 2011 Enacted



Offsetting Financial Assets and Financial Liabilities(Amendments to MFRS 132)

1 Jan 2014 1 Mar 2012 Enacted

MFRS 133 Earnings Per Share 1 Jan 2012 19 Nov 2011 Enacted

MFRS 134

Interim Financial Reporting 1 Jan 2012 19 Nov 2011 Enacted



MFRS 136

Impairment of Assets 1 Jan 2012 19 Nov 2011 Enacted

Recoverable Amount Disclosures for Non-Financial Assets (Amendments to MFRS 136)

1 January 2014 6 Sep 2013 Enacted

MFRS 137Provisions, Contingent Liabilities and Contingent Assets


MFRS 138

Intangible Assets 1 Jan 2012 19 Nov 2011 Enacted



Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to MFRS 116 and MFRS 138)


MFRS 139

Financial Instruments: Recognition and Measurement


Novation of Derivatives and Continuation of Hedge Accounting (Amendments to MFRS 139)

1 January 2014 6 Sep 2013 Enacted

MFRS 140

Investment Property 1 Jan 2012 19 Nov 2011 Enacted



MFRS 141

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

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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