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  FRSs (issued from 2004)
 

FRSs (issued from 2003)
   

 
     
     
     
 
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Financial Reporting Standards (issued from 2004)

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No. Titles Effective Date (Annual periods beginning on or after) Last Update
Preface Preface to Financial Reporting Standards   11.12.2007
Framework Framework for the Preparation and Presentation of Financial Statements   11.12.2007
FRS 1 Presentation of Financial Statements 1.1.2005 6.9.2004
Presentation of Financial Statements 1.1.2006 1.6.2005

Presentation of Financial Statements

Amendments relating to capital disclosures (issued Jan 2006) – for reference

 1.1.2007 6.1.2006
Presentation of Financial Statements 1.1.2009 20.7.2007
Presentation of Financial Statements 1.1.2009 28.3.2008
  Amendments to FRS 32 Financial Instruments: Presentation and FRS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation 1.1.2009 22.8.2008
FRS 2 Inventories 1.1.2005 11.2.2005
Inventories 1.1.2009 22.2.2007
FRS 7 Cash Flow Statements 1.1.2005 7.7.2004
Cash Flow Statements 1.1.2009 22.2.2007
Cash Flow Statements 1.1.2009 20.7.2007
FRS 8 Accounting Policies, Changes in Accounting Estimates and Errors 1.1.2005 6.9.2004
Accounting Policies, Changes in Accounting Estimates and Errors 1.1.2009 20.7.2007
FRS 10 Events after the Balance Sheet Date 1.1.2005 6.9.2004
Events after the Balance Sheet Date 1.1.2007 6.1.2006
FRS 11 Construction Contracts 1.1.2005 7.7.2004
Construction Contracts 1.1.2009 20.7.2007
FRS 12 Income Taxes 1.1.2005 6.9.2004
Income Taxes 1.1.2007 6.1.2006
FRS 14 Segment Reporting 1.1.2005 6.9.2004
Segment Reporting 1.1.2007 6.1.2006
FRS 16 Property, Plant and Equipment 1.1.2005 6.9.2004
Property, Plant and Equipment 1.1.2006 18.8.2005

Property, Plant and Equipment

 1.1.2009 20.7.2007
FRS 17 Leases 1.1.2005 11.2.2005
Leases 1.1.2007 6.1.2006
FRS 18 Revenue 1.1.2005 16.3.2005
FRS 19 Employee Benefits 1.1.2005 6.9.2004
Employee Benefits

Amendments relating to actuarial gains and losses, group plans and disclosures (issued June 2005) – for reference		 1.1.2006 1.6.2005
Employee Benefits
1.1.2007
 6.1.2006
Employee Benefits 1.1.2009 22.2.2007
FRS 20 Accounting for Government Grants and Disclosure of Government Assistance 1.1.2005 7.7.2004
FRS 21 The Effects of Changes in Foreign Exchange Rates 1.1.2005 11.2.2005
The Effects of Changes in Foreign Exchange Rates

Amendments relating to net investment in a foreign operation (issued Jan 2006) – for reference

 1.1.2006 25.1.2006
FRS 23 Borrowing Costs 1.1.2005 7.7.2004
Borrowing Costs 1.1.2009 20.7.2007
FRS 24 Related Party Disclosures 1.1.2005 7.7.2004
Related Party Disclosures 1.1.2006 1.6.2005
FRS 25 Accounting for Investments
(superseded by FRS 40 from 1.1.2007)		 1.1.2005 16.3.2005
FRS 26 Accounting and Reporting by Retirement Benefit Plans 1.1.2005 7.7.2004
FRS 27 Consolidated and Separate Financial Statements 1.1.2005 16.3.2005
Consolidated and Separate Financial Statements 1.1.2009 22.2.2007
Amendments to FRS 101 First-time Adoption of Financial Reporting Standards and FRS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate 1.1.2009 9.10.2008
FRS 28 Investments in Associates 1.1.2005 6.9.2004
FRS 29 Financial Reporting in Hyperinflationary Economies 1.1.2005 7.7.2004
FRS 31 Interests in Joint Ventures 1.1.2005 6.9.2004
FRS 32 Financial Instruments: Disclosure and Presentation 1.1.2005 6.9.2004
Financial Instruments: Disclosure and Presentation 1.1.2006 6.1.2006
Financial Instruments: Presentation 1.1.2007 6.1.2006
  Amendments to FRS 32 Financial Instruments: Presentation and FRS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation 1.1.2009 22.8.2008
FRS 33 Earnings per Share 1.1.2005 6.9.2004
Earnings per Share 1.1.2007 6.1.2006
Earnings per Share 1.1.2009 22.2.2007
FRS 34 Interim Financial Reporting 1.1.2005 26.9.2005
Interim Financial Reporting 1.1.2009 22.2.2007
FRS 36 Impairment of Assets 1.7.2004 6.9.2004
Impairment of Assets 1.1.2009 22.2.2007
FRS 37 Provisions, Contingent Liabilities and Contingent Assets 1.1.2005 6.9.2004
Provisions, Contingent Liabilities and Contingent Assets 1.1.2006 6.1.2006
FRS 38 Intangible Assets 1.7.2004 1.7.2004
Intangible Assets 1.1.2006 18.8.2005
Intangible Assets 1.1.2009 20.7.2007
FRS 39 Financial Instruments: Recognition and Measurement

Amendments relating to transition and initial recognition of financial assets and financial liabilities (March 2005) - for reference

 1.1.2005 16.3.2005
Financial Instruments: Recognition and Measurement

Amendments relating to cash flow hedge accounting of forecast intragroup transactions (issued Sep 2005) – for reference

Amendments relating to fair value option (issued Jan 2006) – for reference

Amendments relating to financial guarantee contracts (issued Jan 2006) – for reference

1.1.2006 6.1.2006
Financial Instruments: Recognition and Measurement 1.1.2007 6.1.2006
Amendments to FRS 39 Financial Instruments: Recognition and Measurement and FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets 1.7.2008 30.10.2008
Implementation Guidance 1.1.2005 18.8.2005
Implementation Guidance 1.1.2007 6.1.2006
Illustrative Examples 1.1.2005 18.8.2005
FRS 40 Investment Property 1.1.2007 16.3.2005
FRS 41 Agriculture 1.1.2005 6.9.2004
FRS 101 First-time Adoption of Financial Reporting Standards 1.1.2005 16.3.2005
First-time Adoption of Financial Reporting Standards

Amendments relating to comparative disclosures for FRS 106 Exploration for and Evaluation of Mineral Resources (issued Jan 2006) – for reference

 1.1.2006 6.1.2006
First-time Adoption of Financial Reporting Standards 1.1.2007 6.1.2006
First-time Adoption of Financial Reporting Standards 1.1.2008 22.2.2007

First-time Adoption of Financial Reporting Standards

 1.1.2009 20.7.2007
Amendments to FRS 101 First-time Adoption of Financial Reporting Standards and FRS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate 1.1.2009 9.10.2008
Implementation Guidance 1.1.2005 16.3.2005
Implementation Guidance 1.1.2006 6.1.2006
Implementation Guidance 1.1.2007 6.1.2006

Implementation Guidance

 1.1.2009 20.7.2007
FRS 102 Share-based Payment 1.1.2005 6.9.2004
Share-based Payment 1.1.2007 6.1.2006
Amendments relating to vesting conditions and cancellations 1.1.2009 3.7.2008
Implementation Guidance 1.1.2005 6.9.2004
FRS 103 Business Combinations 1.7.2004 6.9.2004
Business Combinations 1.1.2007 6.1.2006
Illustrative Examples 1.7.2004 6.9.2004
FRS 104 Insurance Contracts 1.1.2005 6.9.2004
Insurance Contracts 1.1.2006 6.1.2006
Insurance Contracts 1.1.2007 6.1.2006
Implementation Guidance 1.1.2005 6.9.2004
Implementation Guidance 1.1.2006 6.1.2006
Implementation Guidance

Revisions relating to FRS 107 Financial Instruments: Disclosures (issued Jan 2006) – for reference

 1.1.2007 25.1.2006
Implementation Guidance 1.1.2009 22.2.2007
FRS 105 Non-current Assets Held for Sale and Discontinued Operations

Implementation Guidance

 1.1.2005 6.9.2004
Non-current Assets Held for Sale and Discontinued Operations 1.1.2009 22.2.2007
FRS 106 Exploration for and Evaluation of Mineral Resources 1.1.2006 18.8.2005
Exploration for and Evaluation of Mineral Resources 1.1.2009 22.2.2007
FRS 107

Financial Instruments: Disclosures

1.1.2007 6.1.2006
  Amendments to FRS 39 Financial Instruments: Recognition and Measurement and FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets 1.7.2008 30.10.2008
  Implementation Guidance    
FRS 108 Operating Segments

Implementation Guidance

 1.1.2009 22.2.2007
General amendments Improvements to FRSs Refer to Document 14.10.2008
 
 
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