Tag: FRS 139

FRSIC Consensus 14 – Impairment of Investment in Equity Instrument Categorised as Available-forSale Financial Asset due to “Significant or Prolonged” Decline in Fair Value (23 March 2011)

Posted on March 24th, 2011 by in International Financial Reporting Standards

The Malaysian Institute of Accountants (MIA) has issued a new FRSIC CONSENSUS on 23 March 2011. The release of FRSIC Consensus 14 – Impairment of Investment in Equity Instrument Categorised as Available-for-Sale Financial Asset due to “Significant or P...

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An Article On FRS 139 Come Into Effect 1 Janaury 2010 and Its Tax Effect Especially On Transfer Pricing (17 November 2009)

Posted on November 17th, 2009 by in International Financial Reporting Standards

An interesting article on implementation of FRS 139 which is going to come into effect on 1 January 2010 in the context of income tax specifically on transfer pricing issue in Malaysia:- “The Star, Wednesday November 11, 2009 FRS 139 and its bearing on trans...

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