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......

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!!!