mfrs 101 presentation of financial statements example

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• Malaysian Financial Reporting Standards (MFRSs)

The MFRSs listed in the table are official pronouncements issued by the MASB. MFRSs are issued by the MASB in respect of its application in Malaysia.

Printed copies are available for sale at the MASB office. Please click here  for the publication order form.

The text of the MFRSs include MFRSs as approved by the MASB for issue up to 31 March 2021 and as required to be applied for annual reporting periods beginning on 1 January 2023. Further explanation is available in the “ Introduction ” section of the 2021 MFRS Bound Volume. 

The date shown in the “Issue Date” column refers to the date the Standard was first issued.

The “Amendments from other Standards” column contains consequential amendments to a Standard that are a consequence of another Standard or amendments to another Standard with an effective date after 1 January 2023 or issued after 31 March 2021.

The “Explanatory” column contains documents which accompanies the respective Standards but are not part of these Standards. They are IASB 2021 edition of documents accompanying IFRS Standards.

Please select the Glossary for Malaysian Financial Reporting Standards for definitions of key words used in the Standards which can be viewed for information purposes only. Please select the  MFRS Glossary in Bahasa Malaysia for translations of Glossary for Malaysian Financial Reporting Standards and additional terms from MFRSs, the Basis for Conclusions, Illustrative Examples and Implementation Guidance.

These Standards contain materials in which the IFRS Foundation holds copyright and which have been reproduced with the permission of the IFRS Foundation. Copyright in IFRS Standards (including Interpretations), IASB Exposure Drafts and other IASB publications belongs to the IFRS Foundation.

All rights are reserved. No part of this publication, the copyright of which is held by the IFRS Foundation, may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior written permission of MASB and the IFRS Foundation, or as may be expressly permitted by law or under terms agreed with the appropriate reprographics rights organisation. 

The numbering of the MFRS corresponds with the equivalent IFRS Standard issued by the IASB. MFRS prefix with “1xx” corresponds with the equivalent IAS.