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ACCA-MICPA MRA SIGNING CEREMONY Certified Financial Accountant (CFiA) Qualification
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Title Author Student (RM) Member (RM) Other (RM)
FRS 1 - First-time Adoption of Financial Reporting Standards - 1.50 1.50 1.50
FRS 2 - Share-based Payment - 2.50 2.50 2.50
FRS 3 - Business Combinations - 2.50 2.50 2.50
FRS 5 - Non-current Assets Held for Sale and Discontinued Operations - 1.50 1.50 1.50
FRS 6 - Exploration for and Evaluation of Mineral Resources - 1.00 1.00 1.00
FRS 101 - Presentation of Financial Statements - 2.50 2.50 2.50
FRS 102 - Inventories - 1.50 1.50 1.50
FRS 107 - Cash Flow Statements - 1.50 1.50 1.50
FRS 108 - Accounting Policies, Changes in Accounting Estimates and Errors - 2.50 2.50 2.50
FRS 110 - Events After the Balance Sheet Date - 1.00 1.00 1.00
FRS 111 - Construction Contracts - 1.50 1.50 1.50
FRS 112 - Income Taxes - 2.50 2.50 2.50
FRS 1142004 - Segment Reporting - 2.00 2.00 2.00
FRS 116 - Property, Plant & Equipment - 1.50 1.50 1.50
FRS 117 - Leases - 1.50 1.50 1.50
FRS 1182004 - Revenue - 1.50 1.50 1.50
FRS 119 - Employee Benefits - 3.00 3.00 3.00
Amendment to FRS 1192004 - Employee Benefits: Actuarial Gains and Losses, Group Plans And Disclosures - 2.00 2.00 2.00
FRS 120 - Accounting for Government Grants and Disclosure of Government Assistance - 1.00 1.00 1.00
FRS 121 - The Effect of Changes in Foreign Exchange Rates - 2.00 2.00 2.00
FRS 1232004 - Borrowing Costs - 1.00 1.00 1.00
FRS 124 - Related Party Disclosures - 1.00 1.00 1.00
FRS 126 - Accounting and Reporting by Retirement Benefit Plans - 1.00 1.00 1.00
FRS 127 - Consolidated and Separate Financial Statements - 1.00 1.00 1.00
FRS 128 - Investments in Associates - 1.50 1.50 1.50
FRS 129 - Financial Reporting in Hyperinflationary Economies - 1.00 1.00 1.00
FRS 131 - Interests in Joint Ventures - 1.50 1.50 1.50
FRS 132 - Financial Instruments: Disclosure and Presentation - 2.50 2.50 2.50
FRS 133 - Earnings Per Share - 1.50 1.50 1.50
FRS 134 - Interim Financial Reporting - 1.50 1.50 1.50
FRS 136 - Impairment of Assets - 2.50 2.50 2.50
FRS 137 - Provisions, Contingent Liabilities and Contingent Assets - 2.00 2.00 2.00
FRS 138 - Intangible Assets - 2.00 2.00 2.00
FRS 139 - Financial Instruments: Recognition and Measurement - 4.50 4.50 4.50
FRS 140 - Investment Property - 2.00 2.00 2.00
FRS i-12004 - Presentation of Financial Statements of Islamic Financial Institutions - 1.50 1.50 1.50
FRS 2012004 - Property Development Activities - 1.50 1.50 1.50
FRS 2022004 - General Insurance Business - 1.50 1.50 1.50
FRS 2032004 - Life Insurance Business - 1.00 1.00 1.00
FRS 2042004 - Accounting for Aquaculture - 1.00 1.00 1.00
TR 1 - Share Buyback - Accounting & Disclosure - 1.50 1.50 1.50
TR I-1 - Accounting for Zakat on Business - 1.00 1.00 1.00
TR I-2 - Ijarah - 1.50 1.50 1.50
IC Interpretation 107 - Introduction of the Euro - 2.00 2.00 2.00
IC Interpretation 110 - Government Assistance - No Specific Relation to Operating Activities - - - -
IC Interpretation 112 - Consolidation - Special Purpose Entities - - - -
IC Interpretation 113 - Jointly Controlled Entities - Non-Monetary Contributions by Venturers - - - -
IC Interpretation 115 - Operating Leases - Incentives - - - -
IC Interpretation 121 - Income Taxes - Recovery of Revalued Non-Depreciable Assets - - - -
IC Interpretation 125 - Income Taxes - Changes in the Tax Status of an Entity or its Shareholders - - - -