FRSIC Issue No. 20: Sustainable Forest Management Concession Arrangements
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 18: Recognition of Profit Equalisation Reserve (“PER”)
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 16: Is Fixed Deposit Held On Lien for Bank Guarantee Facilities A Cash and Cash Equivalent?
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 17: Revenue Recognition for Shipping Freight Services Companies
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 19: Monies Held in Trust by Participating Organisations of Bursa Malaysia Securities Berhad
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 14: When a Company Changes the Measurement Basis for its Assets which Warrants a Prior Year Adjustment, should the Related Depreciation Charges be Adjusted Retrospectively Based on the Revised Definition of Residual Value in Accordance with FRS 116?
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 15: Accounting Treatment for Impairment of Goodwill in Situation where Court Approval has been obtained to write it off against Reserves
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 13: Accounting Treatment for Capital Reduction by way of Distribution-in-Kind and/or Dividends-in-Kind
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 12: Accounting for Premium Paid for Transfer of Listing Status in a Reverse Takeover Scenario (Acquisition of the Listing Status of a Company that was not itself a Going Concern)
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 8: Valuation of Share Premium in Light of Requirements in FRS 3, Business Combinations
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 10: Deferred Tax on Plantation Development Expenditure
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 11: Accounting for Rights Issue with Free Warrants
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 9: Applicable Accounting Standards for MSC Status Company
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 7: Accounting Treatment for Granting of ESOS by Parent Company to Subsidiary’s Employees and Subsequent Recharge by the Parent
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 6: Split of the Minimum Lease Payments between the Land and the Building Elements
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 5: Accounting for Special Purpose Entities How to Compute the Majority of the Benefits and Risks of Special Purpose Entity (“SPE”) and what Constitutes the Residual Interest in the Case where there are Different Tranches of Risks?
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 2: Determination of Substantively Enacted Tax Rate for Year of Assessment 2008 and Thereafter
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 1: Accounting for Investment in Subsidiaries in the Separate Financial Statements of a Parent in an Internal Group Reorganisation
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 3: The Use of Projected Revenue Method to Amortise Expressway Development Expenditure
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
FRSIC Issue No. 4: Guidance Illustrating Estimation Techniques for Fair Value
Status: Transferred to MFRS Application and Implementation Committee (MAIC) of MASB Download PDF
