Handbook Master Contents

Volume One

Financial Reporting Standards (FRS)

No.	Title	Effective Date (Annual periods beginning on or after)	Last Update
Preface to Financial Reporting Standards			11.12.2007
Framework for the Preparation and Presentation of Financial Statements			11.12.2007
FRS 1	Presentation of Financial Statements	1.1.2005	20.7.2007
FRS 1	Presentation of Financial Statements	1.1.2009	22.6.2009
FRS 2	Inventories	1.1.2005	22.2.2007
FRS 7	Statement of Cash Flows	1.1.1995	22.6.2009
FRS 8	Accounting Policies, Changes in Accounting Estimates and Errors	1.1.2005	14.10.2008
FRS 10	Events after the Reporting Period	1.1.2005	20.1.2009
FRS 11	Construction Contracts	1.1.1997	28.3.2008
FRS 12	Income Taxes	1.4.2001	22.6.2009
FRS 14	Segment Reporting (superseded by FRS 108 from 1.1.2009)	1.1.2000	22.6.2009
FRS 16	Property, Plant and Equipment	1.1.2005	22.6.2009
FRS 17	Leases	1.1.2005	22.6.2009
FRS 18	Revenue	1.1.1997	22.6.2009
FRS 19	Employee Benefits	1.10.2000	14.10.2008
FRS 20	Accounting for Government Grants and Disclosure of Government Assistance	1.1.1985	14.10.2008
FRS 21	The Effects of Changes in Foreign Exchange Rates	1.1.2005	22.6.2009
FRS 23	Borrowing Costs	1.1.1997	7.7.2004
FRS 23	Borrowing Costs	1.1.2009	14.10.2008
FRS 24	Related Party Disclosures	1.1.2005	28.3.2008
FRS 26	Accounting and Reporting by Retirement Benefit Plans	1.1.1988	7.7.2004
FRS 27	Consolidated and Separate Financial Statements	1.1.2005	14.10.2008
FRS 27	Consolidated and Separate Financial Statements	1.7.2009	22.6.2009
FRS 28	Investments in Associates	1.1.2005	22.6.2009
FRS 29	Financial Reporting in Hyperinflationary Economies	1.4.2001	14.10.2008
FRS 31	Interests in Joint Ventures	1.1.2005	22.6.2009
FRS 32	Financial Instruments: Disclosure and Presentation	1.1.2005	6.1.2006
FRS 32	Financial Instruments: Presentation	1.1.2007	18.11.2009
FRS 33	Earnings per Share	1.1.2005	22.6.2009
FRS 34	Interim Financial Reporting	1.10.2001	22.6.2009

Financial Reporting Standards (FRS)

No.	Title		Effective Date (Annual periods beginning on or after)	Last Update
FRS 36	Impairment of Assets		1.7.2004	22.6.2009
FRS 37	Provisions, Contingent Liabilities and Contingent Assets		1.10.2000	22.6.2009
FRS 38	Intangible Assets		1.7.2004	22.6.2009
FRS 39	Financial Instruments: Recognition and Measurement Illustrative Examples Implementation Guidance		1.1.2005 1.1.2005 1.1.2005	22.6.2009 22.6.2009 22.6.2009
FRS 40	Investment Property		1.1.2007	14.10.2008
FRS 41	Agriculture		1.10.2001	14.10.2008
FRS 101	First-time Adoption of Financial Reporting Standards Implementation Guidance		1.1.2004 1.1.2004	22.6.2009 22.6.2009
FRS 101	First-time Adoption of Financial Reporting Standards Implementation Guidance		1.7.2009 1.7.2009	20.10.2009 20.10.2009
FRS 102	Share-based Payment Implementation Guidance		1.1.2005 1.1.2005	20.10.2009 20.10.2009
FRS 103		Business Combinations Illustrative Examples	1.7.2004 1.7.2004	14.10.2008 14.10.2008
FRS 103		Business Combinations Illustrative Examples	1.7.2009 1.7.2009	22.6.2009 22.6.2009
FRS 104		Insurance Contracts Implementation Guidance	1.1.2005 1.1.2005	23.4.2009 23.4.2009
FRS 105		Non-current Assets Held for Sale and Discontinued Operations Implementation Guidance	1.1.2005 1.1.2005	22.6.2009 22.6.2009
FRS 106		Exploration for and Evaluation of Mineral Resources	1.1.2006	22.2.2007
FRS 107		Financial Instruments: Disclosures Implementation Guidance	1.1.2007 1.1.2007	22.6.2009 22.6.2009
FRS 108		Operating Segments Implementation Guidance	1.1.2009 1.1.2009	22.6.2009 22.6.2009