ASC - Financial Reporting Standards 2003

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		FRSs (issued from 2004)
		FRSs (issued from 2003)

Home > Accounting Standards > Financial Reporting Standards 2003

Financial Reporting Standards (issued in 2003)

List of Financial Reporting Standards

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No.	Titles	Operative Date (Financial statements covering periods beginning on or after)
Preface	Preface to Financial Reporting Standards
Framework	Framework for the Preparation and Presentation of Financial Statements
FRS 1	Presentation of Financial Statements	1.1.2000
FRS 2	Inventories	1.7.1997
FRS 7	Cash Flow Statements	1.1.1995
FRS 8	Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies	1.7.2000
FRS 10	Events after the Balance Sheet Date	1.10.2000
FRS 11	Construction Contracts	1.1.1997
FRS 12	Income Taxes	1.4.2001
FRS 14	Segment Reporting	1.1.2000
FRS 15	Information Reflecting the Effects of Changing Prices	1.4.2001
FRS 16	Property, Plant and Equipment	1.1.1997
FRS 17	Leases	1.1.2000
FRS 18	Revenue	1.1.1997
FRS 19	Employee Benefits	1.10.2000 1.4.2001
FRS 20	Accounting for Government Grants and Disclosure of Government Assistance	1.1.1985
FRS 21	The Effects of Changes in Foreign Exchange Rates	1.1.1997
FRS 22	Business Combinations	1.10.2000
FRS 23	Borrowing Costs	1.1.1997
FRS 24	Related Party Disclosures	1.1.1987
FRS 25	Accounting for Investments	1.1.1988
FRS 26	Accounting and Reporting by Retirement Benefit Plans	1.1.1988
FRS 27	Consolidated Financial Statements and Accounting for Investments in Subsidiaries	1.1.1990
FRS 28	Accounting for Investments in Associates	1.1.1991
FRS 29	Financial Reporting in Hyperinflationary Economies	1.4.2001
FRS 31	Financial Reporting of Interests in Joint Ventures	1.1.1995
FRS 32	Financial Instruments: Disclosure and Presentation	1.10.2000
FRS 33	Earnings Per Share	1.1.1999
FRS 34	Interim Financial Reporting	1.10.2001
FRS 35	Discontinuing Operations	1.10.2000
FRS 36	Impairment of Assets	1.10.2000
FRS 37	Provisions, Contingent Liabilities and Contingent Assets	1.10.2000
FRS 38	Intangible Assets	1.10.2000
FRS 39	Financial Instruments: Recognition and Measurement	1.1.2005
FRS 41	Agriculture	1.10.2001
FRS 101	First-time Adoption of Financial Reporting Standards Implementation Guidance	1.1.2004

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Last reviewed on 11 December 2007
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