Financial reporting standard.
| Published: |
Kuala Lumpur:
Malaysia Accounting Standards Board,
2011.
|
|---|---|
| Subjects: |
Table of Contents:
- 1. First-time adoption of financial reporting standards.
- 2. Share-based payment.
- 3. Business combinations.
- 4. Insurance contracts.
- 5. Non-current assets held for sale and discontinued operations.
- 6. Exploration for and evaluation of mineral resources.
- 7. Financial instruments: disclosures.
- 8. Operating segments.
- 10. Consolidated financial statements.
- 11. Joint arrangements.
- 12. Disclosure of interests in other entities.
- 13. Fair value measurement.
- 101. Presentation of financial statements.
- 102. Inventories.
- 107. Statement of cash flows.
- 108. Accounting policies, changes in accounting estimates and errors.
- 110. Events after the reporting period.
- 112. Income taxes.
- 116. Property, plant and equipment.
- 117. Leases.
- 118. Revenue.
- 119. Employee benefits (as amended in November 2011).
- 120. Accounting for government grants and disclosure of goverment grants.
- 121. The effects of changes in foreign exchange rates.
- 123. Borrowing costs.
- 124. Related party disclosures.
- 126. Accounting and reporting by retirement benefit plans.
- 127. Separate financial statements (as amended in November 2011).
- 128. Investments in associates and joint ventures (as amended in November 2011).
- 129. Financial reporting in hyperinflationary economies.
- 132. Financial instruments: presentation.
- 134. Interim financial reporting.
- 136. Impairment of assets.
- 137. Provisions, contingent liabilities and contingent assets.
- 138. Intangible assets.
- 139. Financial instruments: recognition and measurement.
- Investment property.
- 201. Property development activities.
- 204. Accounting for aquaculture