CURRENT FINANCIAL REPORTING STANDARDS FRS ISSUED BY ASC

No.

Titles

Preface

Preface to Financial Reporting Standards

Framework

Framework for the Preparation and Presentation of Financial Statements

FRS 1

Presentation of Financial Statements

FRS 2

Inventories

FRS 7

Cash Flow Statements

FRS 8

Accounting Policies, Changes in Accounting Estimates and Errors

FRS 10

Events after the Balance Sheet Date

FRS 11

Construction Contracts

FRS 12

Income Taxes

FRS 14

Segment Reporting

FRS 16

Property, Plant and Equipment

FRS 17

Leases

FRS 18

Revenue

FRS 19

Employee Benefits

FRS 20

Accounting for Government Grants and Disclosure of Government Assistance

FRS 21

The Effects of Changes in Foreign Exchange Rates

FRS 23

Borrowing Costs

FRS 24

Related Party Disclosures

FRS 25

Accounting for Investments

FRS 26

Accounting and Reporting by Retirement Benefit Plans

FRS 27

Consolidated and Separate Financial Statements

FRS 28

Investments in Associates

FRS 29

Financial Reporting in Hyperinflationary Economies

FRS 31

Interests in Joint Ventures

FRS 32

Financial Instruments: Disclosure and Presentation

FRS 33

Earnings per Share

FRS 34

Interim Financial Reporting

FRS 36

Impairment of Assets

FRS 37

Provisions, Contingent Liabilities and Contingent Assets

FRS 38

Intangible Assets

FRS 39

Financial Instruments: Recognition and Measurement

FRS 40

Investment Property

FRS 41

Agriculture

FRS 101

First-time Adoption of Financial Reporting Standards

FRS 102

Share-based Payment

FRS 103

Business Combinations

FRS 104

Insurance Contracts

FRS 105

Non-current Assets Held for Sale and Discontinued Operations

FRS 106

Exploration for and Evaluation of Mineral Resources

FRS 107

Financial Instruments: Disclosures

FRS 108

Operating Segments