~::masyiemumtaz::~

masYie's

Wednesday, February 16, 2011

MASB n FRS-updated 2010



Salaam... hari ini ingin sy kongsikan tentang FRS n MASB. Ia adalah satu rule/guidelines dalam accounting. Justeru itu, untuk menjadi Accountant dan Auditor yang berjaya, rules/guidelines ini mistilah ada di hujung jari dan lidah serta otak....

So sy perlu hafal......

MASB Approved Accounting Standards

FRS

MASB

Details

1

First-Tome Adoption of Financial Reporting Standards

2

Share-based Payment

3

Business Combinations

4

Insurance Contracts

5

Non-Current Assets Hold for Sale and Discontinued Operations

Discontinuing Operations

6

Exploration for Evaluation of Mineral Resources

7

28

Financial Instruments Disclosure

8

Operating Segments

101

1

Presentation of Financial Statements

102

2

Inventories

3

Net Profit or Loss for the Period, Fundamentals Errors and Changes in Accounting Policies

4

Research and Development Costs

107

5

Statement of Cash Flow (formerly known as Cash Flow Statements)

6

The Effect of Changes in Foreign Exchange Rates

108

Accounting Policies, Changes in Accounting Estimates and Errors

110

19

Events After the Reporting Periods (formerly known as Events After the Balance Sheet Date)

111

7

Construction Contracts

112

25

Income Taxes

114

Segment Reporting

116

15

Property, Plant and Equipment

117

10

Leases

118

9

Revenue

119

29

Employee Benefits

120

31

Accounting for Government Grants and Disclosure of Governments Assistance

121

The effects of changes in Foreign Exchange Rates

123

27

Borrowing Costs

124

Related Party Disclosure

126

30

Accounting and Reporting by Retirement Benefit Plans

127

Consolidated and Separate Financial Statements

11

Consolidated Financial Statements and Investments in Subsidiaries

128

12

Investments in Associates

14

Depreciation Accounting

129

IAS 29

Financial Reporting in Hyperinflationary Economics

131

16

Interest in Joint Ventures

132

Financial Instruments: Presentation on Adoption of FRS 7

133

Earnings Per Share

134

Interim Financial Reporting

136

23

Impairment of Assets

137

20

Provisions, Contingent Liabilities and Contingent Assets

138

Intangible Assets

139

Financial Instruments: Recognition and Measurement

140

Investment Property

IAS 25

Accounting for Investment

i-1

Presentation of Financial Statements of Islamic Financial Institutions

201

32

Property Developments Activities

202

General Insurance Business

203

Life Insurance Business

204

MAS 5

Accounting for Aquaculture

IB-1

Preliminary and Pre-Operating Expenditure



Selamat menghafal yer masyitah!!!


No comments:

Post a Comment

Komen laa.. walau seAYAT... hehe.. Syukran! =)