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Home > Accounting Standards > Interpretations of Financial Reporting Standards Effective for annual periods beginning on 1 January 2013
 

INTERPRETATIONS OF 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 Interpretations of Financial Reporting Standards -
INT FRS 7 Introduction of Euro -
INT FRS 10 Government Assistance - No Specific Relation to Operating Activities -
INT FRS 12 Consolidation – Special Purpose Entities IG
INT FRS 13 Jointly Controlled Entities - Non-Monetary Contributions by Venturers -
INT FRS 15 Operating Leases - Incentives IE
INT FRS 25 Income Taxes - Changes in the Tax Status of an Enterprise or its Shareholders -
INT FRS 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease IG
INT FRS 29 Service Concession Arrangements: Disclosures -
INT FRS 31 Revenue - Barter Transactions Involving Advertising Services -
INT FRS 32 Intangible Assets - Web Site Costs IE
INT FRS 101 Changes in Existing Decommissioning, Restoration and Similar Liabilities IE
INT FRS 104 Determining whether an Arrangement contains a Lease IE
INT FRS 105 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds -
INT FRS 106 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment -
INT FRS 107 Applying the Restatement Approach under FRS 29 Financial Reporting in Hyperinflationary Economies IE
INT FRS 109 Reassessment of Embedded Derivatives -
INT FRS 110 Interim Financial Reporting and Impairment -
INT FRS 112 Service Concession Arrangements IN & IE
INT FRS 113 Customer Loyalty Programmes IE
INT FRS 114 FRS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IE
INT FRS 115 Agreements for the Construction of Real Estate

Accompanying Note

[INT FRS 115 is to be read together with the Accompanying Note]

IN & IE
INT FRS 116 Hedges of a Net Investment in a Foreign Operation IE
INT FRS 117 Distributions of Non-cash Assets to Owners IE
INT FRS 118 Transfers of Assets from Customers IE
INT FRS 119 Extinguishing Financial Liabilities with Equity Instruments -
INT FRS 120 Stripping Costs in the Production Phase of a Surface Mine -
 
*Include Implementation Guidance (IG), Illustrative Examples (IE) and Information Note (IN).
 
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