MISC BERHAD - Annual Report 2014 p 190 2. Significant accounting policies (cont’d.) 2.4 Pronouncements not yet in effect (cont’d.) Effective for annual periods beginning on or after 1 January 2016: • MFRS 14: Regulatory Deferral Accounts • Amendments to MFRS 5: Non-current Assets Held for Sale and Discontinued Operations (Annual Improvements 2012-2014 Cycle) • Amendments to MFRS 7: Financial Instruments - Disclosures (Annual Improvements 2012-2014 Cycle) • Amendments to MFRS 10: Consolidated Financial Statements - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture • Amendments to MFRS 10: Consolidated Financial Statements: Investment Entities - Applying the Consolidation Exception • Amendments to MFRS 11: Joint Arrangements - Accounting for Acquisitions of Interests in Joint Operations • Amendments to MFRS 12: Disclosure of Interests in Other Entities - Investment Entities: Applying the Consolidation Exception • Amendments to MFRS 101: Presentation of Financial Statements - Disclosure Initiative • Amendments to MFRS 116: Property, Plant and Equipment - Clarification of Acceptable Methods of Depreciation and Amortisation • Amendments to MFRS 116: Property, Plant and Equipment - Bearer Plants • Amendments to MFRS 119: Employee Benefits (Annual Improvements 2012-2014 Cycle) • Amendments to MFRS 127: Consolidated and Separate Financial Statements - Equity Method in Separate Financial Statements • Amendments to MFRS 128: Investments in Associates and Joint Ventures - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture • Amendments to MFRS 128: Investment in Associates - Investment Entities: - Applying the Consolidation Exception • Amendments to MFRS 134: Interim Financial Reporting (Annual Improvements 2012-2014 Cycle) • Amendments to MFRS 138: Intangible Assets - Clarification of Acceptable Methods of Depreciation and Amortisation • Amendments to MFRS 141: Agriculture - Bearer Plants Effective for annual periods beginning on or after 1 January 2017: • MFRS 15: Revenue from Contracts with Customers Effective for annual periods beginning on or after 1 January 2018: • MFRS 9: Financial Instruments NOTESTOTHE FINANCIAL STATEMENTS - 31 December 2014
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