Accounting Standards

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 INT FRS 19 had since been withdrawn.) 15 Aug 2003 2 FRS 101 - First-time Adoption of Financial Reporting Standards 5 Dec 2003 3 FRS 39 - Financial Instruments: Recognition and Measurement 5 Dec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