| Draft Technical Corrections (DTC) to FRS 21 The Effects of Changes in Foreign Exchange Rates(106KB) |
| ED Proposed Amendments to FRS 103 Business Combinations(627KB) |
| ED Proposed Amendments to FRS 27 Consolidated and Separate Financial Statements(195KB) |
| ED Proposed Amendments to FRS 37 Provisions, Contingent Liabilities and Contingent Assets and FRS 19 Employee
Benefits(363KB) |
| ED INT FRS FRS 102 Group and Treasury Share Transactions(125KB) |
| ED INT FRS Scope of FRS 102(95KB) |
ED Proposed Amendments to FRS 101 First-time Adoption of Financial Reporting Standards(82KB)
Draft FRS 106 Exploration for and Evaluation of Mineral Resources – for reference only(147KB) |
| ED INT FRS Reassessment of Embedded Derivatives(103KB) |
ED INT FRS Service Concession Arrangements – Determining the Accounting Model(187KB)
Draft INT FRS 104 Determining whether an Arrangement contains a Lease - for reference only(210KB) |
| ED INT FRS Service Concession Arrangements – The Financial Asset Model(163KB) |
| ED INT FRS Service Concession Arrangements – The Intangible Asset Model(171KB) |
| ED INT FRS Changes in Contributions to Employee Share Purchase Plans(128KB) |
| ED INT FRS Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment(38KB) |