Highlight of Changes - Financial Reporting Standard 133
Published by slang June 8th, 2006 in MASB News, MalaysiaExtracted from MASB
FRS 133 Earnings per Share take effect for annual periods beginning on or after 1January 2006
The main are tabulated as follows:
| Area | Requirements |
| Main objective
|
To provide additional guidance and illustrative examples on selected complex matters, such as the effects of contingently issuable shares; potential ordinary shares of subsidiaries, joint ventures or associates; participating equity instruments; written put options; purchased put and call options; and mandatory convertible instruments.
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