Accounting Standards > Changes to Financial Reporting Standards effective for annual periods beginning after 1 January 2013
CHANGES TO FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL PERIODS BEGINNING AFTER 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.
The following are new/revised/amendments to FRSs and INT FRSs issued by the ASC (up to 31 December 2013) which are effective after 1 January 2013.
Effective date (Annual periods beginning on or after)
1The mandatory effective date of these FRSs had been revised from 1.1.2013 to 1.1.2014 by the ASC in August 2012 via Amendments to FRS 110, FRS 111, FRS 112, FRS 27 (2011) and FRS 28 (2011): Mandatory Effective Date.
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