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Approved Accounting Standards
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Approved Accounting Standards
Private Entity Reporting Standards (PERS)
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Title
MASB 1 - Presentation of Financial Statements
MASB 2 - Inventories
MASB 3 - Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies
MASB 4 - Research and Development Costs
MASB 5 - Cash Flow Statements
MASB 6 - The Effects of Changes in Foreign Exchange Rates
MASB 7 - Construction Contracts
MASB 9 - Revenue
MASB 10 - Leases
MASB 11 - Consolidated Financial Statements and Investments In Subsidiaries
MASB 12 - Investments in Associates
MASB 14 - Depreciation Accounting
MASB 15 - Property, Plant and Equipment
MASB 16 - Financial Reporting of Interests In Joint Ventures
MASB 19 - Events After the Balance Sheet Date
MASB 20 - Provisions, Contingent Liabilities and Contingent Assets
MASB 23 - Impairment of Assets
MASB 25 - Income Taxes
MASB 27 - Borrowing Costs
MASB 28 - Discontinuing Operations
MASB 29 - Employee Benefits
MASB 30 - Accounting and Reporting by Retirement Benefit Plans
MASB 31 - Accounting for Government Grants and Disclosures of Government Assistance
MASB 32 - Property Development Activities
SOP 1 - Exempt Enterprise
TR 1 - Share Buybacks – Accounting and Disclosure
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