Professional Standards & Practices - Taxation - Joint Tax Working Group on Financial Reporting Standards ("JTWG-FRS")

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Joint Tax Working Group on Financial Reporting Standards ("JTWG-FRS")

The Joint Tax Working Group on Financial Reporting Standards ("JTWG-FRS") is a joint working group comprising the Malaysian Institute of Accountants ("MIA"), the Malaysian Institute of Certified Public Accountants ("MICPA") and the Chartered Tax Institute of Malaysia ("CTIM"). The JTWG-FRS looks into various tax issues arising from the adoption of FRSs in Malaysia. Upon completing study of a particular FRS, the JTWG-FRS issues a Discussion Paper ("DP") to highlight and provide comments on major tax implications as well as propose the appropriate tax treatment related to the implementation of the respective FRS to the relevant tax authorities for consideration.

Please click any of the Discussion Paper listed below to view the full content.

Date of Issue	FRS	Discussion Paper
22 Jan 2010	FRS 2	Tax Implications Related to the Implementation of FRS 2: Share-Based Payment
22 Jan 2010	FRS 5	Tax Implications Related to the Implementation of FRS 5: Non-Current Assets Held for Sale and Discontinued Operations
22 Jan 2010	FRS 102	Tax Implications Related to the Implementation of FRS 102: Inventories
22 Jan 2010	FRS 116	Tax Implications Related to the Implementation of FRS 116: Property, Plant and Equipment
22 Jan 2010	FRS 117	Tax Implications Related to the Implementation of FRS 117: Leases
22 Jan 2010	FRS 121	Tax Implications Related to the Implementation of FRS 121: The Effects of Changes in Foreign Exchange Rates
22 Jan 2010	FRS 139	Tax Implications Related to the Implementation of FRS 139: Financial Instruments: Recognition and Measurement (for Non-Financial Institutions)
22 Jan 2010	FRS 140	Tax Implications Related to the Implementation of FRS 140: Investment Property
23 Mar 2011	FRS 6	Tax Implications Related to the Implementation of FRS 6: Exploration for and Evaluation of Mineral Resources
23 Mar 2011	FRS 111	Tax Implications Related to the Implementation of FRS 111: Construction Contracts
23 Mar 2011	FRS 123	Tax Implications Related to the Implementation of FRS 123: Borrowing Costs
23 Mar 2011	FRS 138	Tax Implications Related to the Implementation of FRS 138: Intangible Assets

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