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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)

The standards issued by the ASC are published for your personal use only. As the FRSs issued by the ASC are based on the IFRS, please contact the IFRS Foundation for permission to use the standards for third-party and commercial purposes.

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No.	Titles	Effective Date	Last Update
Preface	Preface to the Interpretations of Financial Reporting Standards		11.12.2007
Preface	Preface to the Interpretations of Financial Reporting Standards		24.6.2011
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
INT FRS 12	Amendment to scope of INT FRS 12 (March 2005) – for reference (superseded by FRS 110 from 1.1.2013)
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INT FRS 21	Income Taxes – Recovery of Revalued Non-Depreciable Assets [Superseded by Amendments to FRS 12 Deferred Tax: Recovering of Underlying Assets from 1.1.2012]	1.1.2005	29.10.2004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
INT FRS 29	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
INT FRS 101	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
INT FRS 104	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
INT FRS 105	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
INT FRS 112	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
INT FRS 114	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] [ICPAS RAP 11 Pre-Completion Contracts for the Sale of Development Property will cease to have effect after INT FRS 115 becomes effective from 1.1.2011]	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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