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Home > Accounting Standards > Financial Reporting Standards effective for annual periods beginning on 1 January 2013
 

FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL PERIODS BEGINNING ON 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 which are effective for annual periods beginning after 1 January 2013.

Reference Title Accompanying documents*
Preface  Preface to Financial Reporting Standards -
Framework The Conceptual Framework for Financial Reporting -
FRS 1 Presentation of Financial Statements IG
FRS 2 Inventories -
FRS 7 Statement of Cash Flows IE
FRS 8 Accounting Policies, Changes in Accounting Estimates and Errors IG
FRS 10 Events after the Reporting Period -
FRS 11 Construction Contracts IE
FRS 12 Income Taxes IE
FRS 16 Property, Plant and Equipment -
FRS 17 Leases IG
FRS 18 Revenue IE
FRS 19 Employee Benefits -
FRS 20 Accounting for Government Grants and Disclosure of Government Assistance -
FRS 21 The Effects of Changes in Foreign Exchange Rates -
FRS 23 Borrowing Costs -
FRS 24 Related Party Disclosures IE
FRS 26 Accounting and Reporting by Retirement Benefit Plans -
FRS 27 Consolidated and Separate Financial Statements IG
FRS 28 Investments in Associates IG
FRS 29 Financial Reporting in Hyperinflationary Economies -
FRS 31 Interests in Joint Ventures IG
FRS 32 Financial Instruments: Presentation IE
FRS 33 Earnings per Share IE
FRS 34 Interim Financial Reporting IE
FRS 36 Impairment of Assets IE
FRS 37 Provisions, Contingent Liabilities and Contingent Assets IG
FRS 38 Intangible Assets IE
FRS 39 Financial Instruments: Recognition and Measurement IEIG
FRS 40 Investment Property -
FRS 41 Agriculture IE
FRS 101 First-time Adoption of Financial Reporting Standards IG
FRS 102 Share-based Payment IG
FRS 103 Business Combinations IE
FRS 104 Insurance Contracts IG
FRS 105 Non-current Assets Held for Sale and Discontinued Operations IG
FRS 106 Exploration for and Evaluation of Mineral Resources -
FRS 107 Financial Instruments: Disclosures IG
FRS 108 Operating Segments IG
FRS 113 Fair Value Measurement IE
 
*Include Implementation Guidance (IG) and Illustrative Examples (IE).
 
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