Financial Reporting Standards
Effective for annual period beginning on 1 January 2014



The standards issued by the ASC are published for your personal use only. As the FRSs and INT FRSs issued by the ASC are based on the IASs/IFRSs and SICs/IFRICs issued by the International Accounting Standards Board, please contact the IFRS Foundation for permission to use the standards for third-party and commercial purposes.

This collection of FRSs and INT FRSs includes official pronouncements issued by the ASC (up to 31 December 2013) and are required to be applied for annual period beginning on 1 January 2014. The collection does not include new/revised/amendments to FRSs and INT FRSs which are effective for annual periods beginning after 1 January 2014.


 Preface and Conceptual Framework

 Financial Reporting Standards


 Interpretations of Financial Reporting Standards


Please click here to download all the FRSs and INT FRSs in the 2014 volume.






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Last updated on 31 October 2014

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