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AUDITING & ACCOUNTING

MAS Myanmar Accounting Standard

MAS 1 -   Presentation of Financial Statements
MAS 2 -   Inventories
MAS 3 -   Depreciation Accounting
MAS 4 -   Cash Flow Statements
MAS 5 -   Net Profits or Loss for the period, fundamental Errors and Changes in Accounting Policies
MAS 6 -   Events after Balance Sheet Date
MAS 7 -   Construction Contracts
MAS 8 -   Income Taxes
MAS 9 -   Segment Reporting
MAS 10 - Information Reflecting the Effects of changing Prices
MAS 11 - Property, Plant and Equipment
MAS 12 - Leases

MAS 13 - Revenue
MAS 14 - Employee Benefit
MAS 15 - Accounting for Government Grants and Disclosure of Government  Assistance
MAS 16 - The Effects of Changes in Foreign Exchange Rates
MAS 17 - Business Combinations
MAS 18 - Borrowing Costs
MAS 19 - Related Party Disclosures
MAS 20 - Accounting for Investments
MAS 21 - Accounting and Reporting by Retirement Benefit Plans
MAS 22 - Consolidated Financial Statements and   Accounting for Investments in Subsidiaries
MAS 23 - Accounting for Investment in Associates
MAS 24 - Financial Reporting in Hyperinflationary Economies
MAS 25 - Disclosures in the     Financial Statements of Banks and Similar Financial Institutions
MAS 26 - Financial Reporting of Interests in Joint Ventures
MAS 27 - Financial Instruments : Disclosure and Presentation
MAS 28 - Earnings Per Share
MAS 29 - Interim Financial Reporting
MAS 30 - Discontinuing Operations
MAS 31 - Impairment of Assets
MAS 32 - Provisions, Contingent Liabilities and Contingent Assets
MAS 33 - Intangible Assets
MAS 34 - Financial Instruments : Recognition and Measurement