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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 |
| (superseded by FRS 108 from 1.1.2009) |
|
|
| 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 |
| |
Related Party Disclosures |
1.1.2011 |
22.1.2010 |
| 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 |
| Consolidated
and Separate Financial Statements |
1.7.2009 |
22.6.2009 |
| 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 |
| Classification of Rights Issues (Amendment to FRS 32) |
1.2.2010 |
18.11.2009 |
| 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 |
| Amendments
to FRS 39 Financial Instruments: Recognition and Measurement
- Eligible Hedged Items |
1.7.2009 |
11.12.2008 |
| Effective
Date and Transition - Amendments to FRS 39 Financial Instruments:
Recognition and Measurement and FRS 107 Financial Instruments:
Disclosures - Reclassification of Financial Assets |
1.7.2008 |
20.1.2009 |
| Amendments
to INT FRS 109 and FRS 39 - Embedded Derivatives |
30.6.2009 |
23.4.2009 |
| 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 |
| First-Time
Adoption of Financial Reporting Standards |
1.7.2009 |
22.06.2009 |
| 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 |
Additional Exemptions for First-time Adopters (Amendments to FRS 101) |
1.1.2010 |
20.10.2009 |
| 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 |
| Group Cash-settled Share-based Payment Transactions (Amendments to FRS 102) |
1.1.2010 |
20.10.2009 |
|
| FRS 103 |
Business
Combinations |
1.7.2004 |
6.9.2004 |
| Business
Combinations |
1.1.2007 |
6.1.2006 |
| Business
Combinations |
1.7.2009 |
22.6.2009 |
| Illustrative
Examples |
1.7.2004 |
6.9.2004 |
| Illustrative
Examples |
1.7.2009 |
22.6.2009 |
| 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 |
| |
Effective
Date and Transition - Amendments to FRS 39 Financial Instruments:
Recognition and Measurement and FRS 107 Financial Instruments:
Disclosures - Reclassification of Financial Assets |
1.7.2008 |
20.1.2009 |
| |
Amendments
to FRS 107 Financial Instruments: Disclosures - Improving Disclosures
about Financial Instruments |
1.1.2009 |
8.4.2009 |
| |
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 |
|
Improvements
to FRSs 2009 |
Refer to
Document |
22.06.2009 |
