PUBLICATIONS

Approved Accounting Standards

Financial Reporting Standards (FRSs)

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Title
Framework for the preparation and presentation of Financial Statements
FRS 1 - First-time Adoption of Financial Reporting Standards
FRS 2 - Share-based Payment
FRS 3 - Business Combinations
FRS 4 - Insurance Contracts
FRS 5 - Non-current Assets Held for Sale and Discontinued Operations
FRS 6 - Exploration for and Evaluation of Mineral Resources
FRS 7 - Financial Instruments: Disclosures
FRS 8 - Operating Segments
FRS 101 - Presentation of Financial Statements
FRS 102 - Inventories
FRS 107 - Statement of Cash Flow
FRS 108 - Accounting Policies, Changes in Accounting Estimates and Errors
FRS 110 - Events After the Reporting Period
FRS 111 - Construction Contracts
FRS 112 - Income Taxes
FRS 116 - Property, Plant & Equipment
FRS 117 - Leases
FRS 118 - Revenue
FRS 119 - Employee Benefits
FRS 120 - Accounting for Government Grants and Disclosure of Government Assistance
FRS 121 - The Effect of Changes in Foreign Exchange Rates
FRS 123 - Borrowing Costs
FRS 124 - Related Party Disclosures
FRS 126 - Accounting and Reporting by Retirement Benefit Plans
FRS 127 - Consolidated and Separate Financial Statements
FRS 128 - Investments in Associates
FRS 129 - Financial Reporting in Hyperinflationary Economies
FRS 131 - Interests in Joint Ventures
FRS 132 - Financial Instruments: Presentation
FRS 133 - Earnings Per Share
FRS 134 - Interim Financial Reporting
FRS 136 - Impairment of Assets
FRS 137 - Provisions, Contingent Liabilities and Contingent Assets
FRS 138 - Intangible Assets
FRS 139 - Financial Instruments: Recognition and Measurement
FRS 140 - Investment Property
FRS 2012004 - Property Development Activities
FRS 2042004 - Accounting for Aquaculture
TR 12004 - Share Buyback - Accounting & Disclosure (for FRSs)
TR 3 - Guidance on Disclosures of Transition to IFRSs
TR i-1 - Accounting for Zakat on Business
TR i-2 - Ijarah
TR i-3 - Presentation of Financial Statements of Islamic Financial Institution
TR i-4 - Shariah Compliant Sale Contracts
SOP i-1 - Financial Reporting from an Islamic Perspective
IC - IC Interpretations 107, 110, 112, 113, 115, 121, 125,127, 129, 131, 132, 201
IC - IC Interpretations 1, 2, 5, 6, 7, 8
IC - IC Interpretations 4, 18
IC - IC Interpretations 9 & 10
IC - IC Interpretations 11, 13, 14
IC - IC Interpretations 12, 15, 16, 17
IC - IC Interpretation 19, Extinguishing Financial Liabilities with Equity Insturments
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