Changes effective for annual periods beginning after 1 January 2013

Financial Reporting Standards
Changes effective for annual periods beginning after 1 January 2013

The standards issued by the ASC are published for your personal use only. As the FRSs and INT FRSs issued by the ASC are based on the IASs/IFRSs and SICs/IFRICs issued by the International Accounting Standards Board, please contact the IFRS Foundation for permission to use the standards for third-party and commercial purposes.

The following are new/revised/amendments to FRSs and INT FRSs issued by the ASC (up to 31 December 2013) which are effective for annual periods beginning after 1 January 2013.

+Financial Reporting Standards
+ Interpretations of Financial Reporting Standards
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