Friday, December 24, 2021

Issue No. 114/2021 : MASB Updates No.1 November 2021 - IASB Project on Equity Method [MASB 2021年11月第1号更新 - 会计准则理事会关于权益法 [Equity Method] 的项目]










1. MASB has advised that in the Accounting Standards Advisory Forum (ASAF) meeting on 1 October 2021, the possible accounting treatment for changes in an investor's interest in an associate without a change in significant influence will be reviewed.

2. To download ASAF Meeting Summary - https://t.me/YourAuditor/2484

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1. 马来西亚会计准则委员会(MASB)已经告知,在2021年10月1日的会计准则咨询论坛(ASAF)会议上,将审查投资者在联营企业 [Associate] 中的权益发生变化而不发生重大影响的可能的会计处理。

2. 下载《会计准则咨询论坛(ASAF)会议摘要》 - https://t.me/YourAuditor/2484

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Lately Updates #近期更新

1. The Publication of MIA’s Practice Review Annual Report 2020/2021

[MIA 2020/2021年 的实践审查年度报告]

https://lnkd.in/eRAErf68

2. “MIA SMPs Channel” – a Dedicated Telegram Channel for SMPs

[中小会计事务所 (SMPs) 专用 Telegram 频道]

https://lnkd.in/eKR9nf5v

3. Post-implementation Review of IFRS 9 — Classification and Measurement

[国际财务报导准则第9号之 施行后检讨 —分类及衡量]

https://lnkd.in/eKCRJa-r

4. Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)

[ISQM 1、ISQM 2 和 ISA 220 (修订版)的采纳]

https://lnkd.in/eDbqMREV

5. Movable Property Security Interest (MPSI) Bill

[动产担保权益法案]

https://lnkd.in/esFqwA-u

6. IFRS Foundation announcement on the International Sustainability Standards Board (ISSB)

[国际财务报告准则基金会关于国际可持续发展 准则委员会的公告]

https://lnkd.in/e_2ZVynM

7. MASB Updates No.1 November 2021 - IFRS Interpretations Committee (IFRIC) Agenda Decisions

[马来西亚会计准则委员会 [MASB] 2021年11月第1号更新 - 国际财务报告准则解释委员会(IFRIC)议程决定]

https://lnkd.in/enJNxX9Q

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