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		IFRS & IAS
		Australian GAAP
		Brazilian GAAP
		European Union
		Hong Kong GAAP
		Indian GAAP
		New Zealand IFRS
		Singapore GAAP
		Spain FRS
		UK GAAP
		US GAAP

Accounting Standards for Private Entities

MASB 1	Presentation of Financial Statements
MASB 2	Inventories
MASB 3	Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies
MASB 4	Research and Development Costs
MASB 5	Cash Flow Statements
MASB 6	The Effects of Changes in Foreign Exchange Rates
MASB 7	Construction Contracts
MASB 9	Revenue
MASB 10	Leases
MASB 11	Consolidated Financial Statements and Investments in Subsidiaries
MASB 12	Investments in Associates
MASB 14	Depreciation Accounting
MASB 15	Property, Plant & Equipment
MASB 16	Financial Reporting of Interests in Joint Venture
MASB 19	Events after the Balance Sheet Date
MASB 20	Provisions, Contingent Liabilities & Contingent Assets
MASB 23	Impairment of Assets
MASB 25	Income Taxes
MASB 27	Borrowing Costs
MASB 28	Discontinuing Operations
MASB 29	Employee Benefits
MASB 30	Accounting and Reporting by Retirement Benefit Plans
MASB 31	Accounting for Government Grants and Disclosure of Government Assistance
MASB 32	Property Development Activities
MAS 5	Accounting for Aquaculture

Accounting Standards for Entities Other than Private Entities

FRS 1	First-time Adoption of Financial Reporting Standards
FRS 2	Share-based Payment
FRS 2	Share-based Payment
FRS 3	Business Combinations
FRS 5	Non-current Assets Held for Sale and Discontinued Operations
FRS 6	Exploration for and Evaluation of Mineral Resources
FRS 101	Presentation of Financial Statements
FRS 102	Inventories
FRS 107	Cash Flow Statements
FRS 108	Accounting Policies, Changes in Accounting Estimates and Errors
FRS 110	Events After the Balance Sheet Date
FRS 111	Construction Contracts
FRS 112	Income Taxes
FRS 114	Segment Reporting
FRS 116	Property, Plant and 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