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Practice Directions

     
     

 

 

 
 

Practice Directions issued by the PREVIOUS council on Corporate Disclosure and Governance

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As from 5 December 2003, the term 'Practice Direction' will be used in place of 'Circular'.
 

No.

Title

Date of issue

1

FRS 21 and INT FRS 19 - Measurement Currency and Presentation Currency

(Note: Practice Direction 1 will not apply for FRS 21 issued from 2004 onwards. INT FRS 19 had since been withdrawn.)

15 Aug 2003
2
FRS 101 - First-time Adoption of Financial Reporting Standards
5 Dec 2003
3
FRS 39 - Financial Instruments: Recognition and Measurement
5 Dec 2003
 
 
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