Accounting Standards > Interpretations of Financial Reporting Standards > Effective after 1 January 2013 (Issued up to 31 December 2013)
INTERPRETATIONS OF FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2013 (ISSUED UP TO 31 DECEMBER 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)
*Include Implementation Guidance (IG) and
Illustrative Examples (IE).