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!!!
