Effective for annual periods beginning on 1 January 2013

Financial Reporting Standards
Effective for annual periods beginning on 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.

This collection of FRSs and INT FRSs includes official pronouncements issued by the ASC (up to 31 December 2012) and are required to be applied for annual period beginning on 1 January 2013. The collection does not include new/revised/amendments to FRSs and INT FRSs which are effective for annual periods beginning after 1 January 2013.

+Financial Reporting Standards
+Interpretations of Financial Reporting Standards
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