FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2013
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 2012) and are required to be applied for annual periods beginning on 1 January 2013. The collection does not include new/revised/amendments to FRSs and INT FRSs with an effective date after 1 January 2013.