Accounting Standards > Changes to Interpretations of Financial Reporting Standards effective for annual periods beginning after 1 January 2013
CHANGES TO INTERPRETATIONS OF FINANCIAL REPORTING STANDARDS 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 after 1 January 2013.
Effective date (Annual periods beginning on or after)