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  INT FRSs (issued from 2004)
 

INT FRSs (issued in 2003)

   

 

     
     
     
 
Home > Accounting Standards > Interpretations of Financial Reporting Standards 2004
 

Interpretations of Financial Reporting Standards (issued from 2004)


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No. Titles Effective Date Last Update
Preface

Preface to the Interpretations of Financial Reporting Standards

 

11.12.2007

INT FRS 7

Introduction of the Euro

1.1.2005

7.7.2004

INT FRS 10

Government Assistance – No Specific Relation to Operating Activities

1.1.2005

30.1.2003

INT FRS 12

Consolidation – Special Purpose Entities

1.1.2005

16.3.2005

Amendment to scope of INT FRS 12 (March 2005) – for reference

   

INT FRS 13

Jointly Controlled Entities – Non-Monetary Contributions by Venturers

1.1.2005

7.7.2004

INT FRS 15

Operating Leases – Incentives

1.1.2005

7.7.2004

INT FRS 21

Income Taxes – Recovery of Revalued Non-Depreciable Assets

1.1.2005

29.10.2004

INT FRS 25

Income Taxes – Changes in the Tax Status of an Enterprise of its Shareholders

1.1.2005

29.10.2004

INT FRS 27

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

1.1.2005

29.10.2004

INT FRS 29

Disclosure – Service Concession Arrangements

1.1.2005

7.7.2004

Disclosure – Service Concession Arrangements 1.1.2008 22.2.2007

INT FRS 31

Revenue – Barter Transactions Involving Advertising Services

1.1.2005

29.10.2004

INT FRS 32

Intangible Assets – Web Site Costs

1.1.2005

7.7.2004

INT FRS 101 Changes in Existing Decommissioning, Restoration and Similar Liabilities

1.9.2004

31.8.2004

Changes in Existing Decommissioning, Restoration and Similar Liabilities    1.1.2009 16.7.2007
INT FRS 104 Determining whether an Arrangement contains a Lease

1.1.2006

1.6.2005

Determining whether an Arrangement contains a Lease 1.1.2008 22.2.2007
INT FRS 105 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

1.1.2006

1.6.2005

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 1.1.2007 6.1.2006
INT FRS 106 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment 1.12.2005 6.1.2006
INT FRS 107 Applying the Restatement Approach under FRS 29 Financial Reporting in Hyperinflationary Economies 1.3.2006 25.1.2006
INT FRS 108

Scope of FRS 102

[Superseded by Group Cash-settled Share-based Payment Transactions (Amendments to FRS 102) from 1.1.2010]

1.5.2006 1.5.2006
INT FRS 109 Reassessment of Embedded Derivatives 1.6.2006 7.6.2006
  Amendments to INT FRS 109 and FRS 39 - Embedded Derivatives 30.6.2009 23.4.2009
INT FRS 110 Interim Financial Reporting and Impairment 1.11.2006 27.10.2006
INT FRS 111

FRS 102 – Group and Treasury Share Transactions

[Superseded by  Group Cash-settled Share-based Payment Transactions (Amendments to FRS 102) from 1.1.2010]

1.3.2007 22.2.2007
INT FRS 112 Service Concession Arrangements 1.1.2008 22.2.2007
Service Concession Arrangements 1.1.2009 16.7.2007
INT FRS 113 Customer Loyalty Programmes 1.7.2008 28.3.2008
INT FRS 114 FRS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 1.1.2008 28.3.2008
Prepayments of a Minimum Funding Requirement (Amendments to INT FRS 114) 1.1.2011 22.1.2010
INT FRS 115 Agreements for the Construction of Real Estate

Accompanying Note

[INT FRS 115 is to be read together with the Accompanying Note]
1.1.2011 26.8.2010
INT FRS 116 Hedges of a Net Investment in a Foreign Operation 1.10.2008 22.9.2008
INT FRS 117 Distributions of Non-cash Assets to Owners 1.7.2009 20.1.2009
INT FRS 118 Transfer of Assets from Customers 1.7.2009 8.4.2009
INT FRS 119 Extinguishing Financial Liabilities with Equity Instruments

1.7.2010

22.1.2010
 
 
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