Malaysia September 2009 and will be examinable in June

and December 2010 examination sessions.

Examinable Documents
2010
FINANCIAL REPORTING
Knowledge of examinable documents issued by 30th
September will be required in examination sessions
being held in the following calendar year.
Legislation must have been passed or regulation
issued prior by 30th September in order to qualify as
an examinable.
Documents may be examinable even if the effective
date is in the future.
The documents listed as being examinable are the
latest that were issued/passed prior to 30th
The study guide offers more detailed guidance on
the depth and level at which the examinable
documents will be examined. The study guide
should be read in conjunction with the examinable
documents list.
Note: As at ACCA examinable documents cut off
date (30th September 2009) there has been a
significant delay in the release of certain Malaysian
Accounting Standards. ACCA has decided that the
highlighted Malaysian exposure drafts will be
examined as if they are in fact the finalised
Malaysian Accounting Standards. This decision
has been made by ACCA following consultation
with local tuition providers, publishers and
markers, all of whom have provided evidence that
this decision is in the best interest of candidates
wishing to attempt FA, FR and CR in 2010.

Title FA FR CR
Malaysian Financial Reporting Standards (FRSs)
FRS 101 Presentation of Financial Statements 9 9 9
(Revised)
FRS 102 Inventories 9 9 9
FRS 107 Statement of cash flows 9 9 9
FRS 108 Accounting Policies, Changes in Accounting Estimates and 9 9 9
Errors
FRS 110 Events after the reporting period 9 9 9
FRS 111 Construction Contracts 9 9
FRS 112 Income Taxes 9 9
FRS 116 Property, Plant and Equipment 9 9 9
FRS 117 Leases 9 9
FRS 118 Revenue 9 9 9
FRS 119 Employee Benefits 9
FRS 120 Accounting for Government Grants and Disclosure of 9 9
Government Assistance
FRS 121 The Effects of Changes in Foreign Exchange Rates 9
FRS 123 Borrowing Costs 9 9
FRS 124 Related Party Disclosures 9
FRS 127 as Consolidated and Separate Financial Statements 9 9
amended by
MASB ED65
FRS 128 Investments in Associates 9 9
FRS 129 Financial Reporting in Hyperinflationary Economies 9
FRS 131 Interests in Joint Ventures 9
FRS 132 Financial Instruments: Presentation 9 9
FRS 133 Earnings per Share 9 9
FRS 134 Interim Financial Reporting 9

1
 Title FA FR CR
FRS 136 Impairment of Assets 9 9
FRS 137 Provisions, Contingent Liabilities and Contingent Assets 9 9 9
FRS 138 Intangible Assets 9 9 9
FRS 139 Financial Instruments: Recognition and Measurement 9 9
Amendments to FRS 139 covering Reclassification of Financial
Instruments, Eligible Hedged Items and Embedded Derivatives
FRS 140 Investment Property 9 9
MASB ED50 Agriculture 9
FRS 1 as First-time Adoption of International Financial Reporting 9
amended by Standards
MASB ED66
FRS 2 Share-based Payment 9
FRS 3 as Business Combinations 9 9
amended by
MASB ED64
FRS 5 Non-Current Assets Held for Sale and Discontinued Operations 9 9
FRS 7 Financial Instrument Disclosures 9 9
FRS 8 Operating Segments 9

Other Statements
Framework for the Preparation and Presentation of Financial 9 9 9
Statements
Interpretations
IC Int 112 Consolidation – Special Purpose Entities 9
IC Int 113 Jointly Controlled Entities – Non monetary Contributions by 9
Venturers
IC Int 115 Operating Leases – Incentives 9
IC Int 121 Income Taxes – Recovery of Revalued Non-depreciable Assets 9
IC Int 127 Evaluating the Substance of Transactions in the Legal Form of a 9
Lease
IC Int 132 Intangible Assets – Website Costs 9
IC Int 1 Changes in Existing Decommissioning, Restoration and Similar 9
Liabilities
IC Int 5 Rights to Interests from Decommissioning Restoration and 9
Environmental Rehabilitation Funds
IC Int 7 Applying the Restatement Approach under FRS 29, Financial 9
Reporting in Hyperinflationary Economies
IC Int 8 Scope of IFRS 2 9
IC Int 9 Reassessment of Embedded Derivatives 9
IC Int 10 Interim Financial Reporting and Impairment 9
IC Int 11 IFRS 2: Group and Treasury Share Transactions 9
Examinable International Financial Reporting Standards (IFRSs),
Interpretations of the International Financial Reporting Committee
(IFRICs), Exposure Drafts, Discussion Papers and other
documents
IFRS for SMEs IFRS for small and medium sized entities 9
IFRIC 4 Determining Whether an Arrangement Contains a Lease 9
IFRIC 12 Service Concession Arrangements 9
IFRIC 13 Customer Loyalty Programmes 9
IFRIC 16 Hedges of a Net Investment in a Foreign Operation 9
IFRIC 17 Distribution of non cash assets to owners 9

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 Title FA FR CR
ED Simplifying Earnings per Share: Proposed amendments to IAS33 9
ED Improvements to IFRSs 9
2009/11
ED Discount rate for employee benefits: Proposed amendments to IAS 9
2009/10 19
ED Classification of rights issues: Proposed amendments to IAS32 9
2009/9
ED Rate regulated activities 9
2009/8
ED Financial Instruments: Classification and measurements: Draft 9
2009/7 amendments to other IFRSs and guidance
ED Management Commentary 9
2009/6
ED Fair Value Measurements 9
2009/5
ED Derecognition: Proposed amendments to IAS39 and IFRS7 9
2009/3
ED Income Tax 9
2009/2
ED An improved Conceptual Framework for Financial Reporting- 9
Chapter 1 and 2
DP Credit risk in liability measurement 9
2009/2
DP Leases 9
2009/1
DP Revenue recognition in contracts with customers 9
DP Preliminary views on financial statement presentation 9