World GAAP Info

WorldGAAPinfo.com accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided "as is" with no warranty, express or implied, for the information provided within them. Confidentiality is very important to us; we undertake NOT to let out the personal information given by you to us through our website to any third party to be used for marketing purposes.

French

German

Russian

Spanish

Chinese

Japanese

Italian



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

Financial Reporting Standards (Issued From 2004)

No.	Titles	Effective Date (Annual periods beginning on or after)	Last Update
Preface	Preface to Financial Reporting Standards		11.12.2007
Framework	Framework for the Preparation and Presentation of Financial Statements		11.12.2007
FRS 1	Presentation of Financial Statements	1.1.2005	6.9.2004
	Presentation of Financial Statements	1.1.2006	1.6.2005
	Presentation of Financial Statements Amendments relating to capital disclosures (issued Jan 2006) – for reference	1.1.2007	6.1.2006
	Presentation of Financial Statements	1.1.2009	20.7.2007
	Presentation of Financial Statements	1.1.2009	28.3.2008
	Amendments to FRS 32 Financial Instruments: Presentation and FRS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation	1.1.2009	22.8.2008
FRS 2	Inventories	1.1.2005	11.2.2005
FRS 2	Inventories	1.1.2009	22.2.2007
FRS 7	Cash Flow Statements	1.1.2005	7.7.2004
	Cash Flow Statements	1.1.2009	22.2.2007
	Cash Flow Statements	1.1.2009	20.7.2007
FRS 8	Accounting Policies, Changes in Accounting Estimates and Errors	1.1.2005	6.9.2004
FRS 8	Accounting Policies, Changes in Accounting Estimates and Errors	1.1.2009	20.7.2007
FRS 10	Events after the Balance Sheet Date	1.1.2005	6.9.2004
FRS 10	Events after the Balance Sheet Date	1.1.2007	6.1.2006
FRS 11	Construction Contracts	1.1.2005	7.7.2004
FRS 11	Construction Contracts	1.1.2009	20.7.2007
FRS 12	Income Taxes	1.1.2005	6.9.2004
FRS 12	Income Taxes	1.1.2007	6.1.2006
FRS 14	Segment Reporting	1.1.2005	6.9.2004
FRS 14	Segment Reporting	1.1.2007	6.1.2006
FRS 16	Property, Plant and Equipment	1.1.2005	6.9.2004
	Property, Plant and Equipment	1.1.2006	18.8.2005
	Property, Plant and Equipment	1.1.2009	20.7.2007
FRS 17	Leases	1.1.2005	11.2.2005
FRS 17	Leases	1.1.2007	6.1.2006
FRS 18	Revenue	1.1.2005	16.3.2005
FRS 19	Employee Benefits	1.1.2005	6.9.2004
	Employee Benefits Amendments relating to actuarial gains and losses, group plans and disclosures (issued June 2005) – for reference	1.1.2006	1.6.2005
	Employee Benefits	1.1.2007	6.1.2006
	Employee Benefits	1.1.2009	22.2.2007
FRS 20	Accounting for Government Grants and Disclosure of Government Assistance	1.1.2005	7.7.2004
FRS 21	The Effects of Changes in Foreign Exchange Rates	1.1.2005	11.2.2005
FRS 21	The Effects of Changes in Foreign Exchange Rates Amendments relating to net investment in a foreign operation (issued Jan 2006) – for reference	1.1.2006	25.1.2006
FRS 23	Borrowing Costs	1.1.2005	7.7.2004
FRS 23	Borrowing Costs	1.1.2009	20.7.2007
FRS 24	Related Party Disclosures	1.1.2005	7.7.2004
FRS 24	Related Party Disclosures	1.1.2006	1.6.2005
FRS 25	Accounting for Investments (superseded by FRS 40 from 1.1.2007)	1.1.2005	16.3.2005
FRS 26	Accounting and Reporting by Retirement Benefit Plans	1.1.2005	7.7.2004
FRS 27	Consolidated and Separate Financial Statements	1.1.2005	16.3.2005
FRS 27	Consolidated and Separate Financial Statements	1.1.2009	22.2.2007
FRS 28	Investments in Associates	1.1.2005	6.9.2004
FRS 29	Financial Reporting in Hyperinflationary Economies	1.1.2005	7.7.2004
FRS 31	Interests in Joint Ventures	1.1.2005	6.9.2004
FRS 32	Financial Instruments: Disclosure and Presentation	1.1.2005	6.9.2004
	Financial Instruments: Disclosure and Presentation	1.1.2006	6.1.2006
	Financial Instruments: Presentation	1.1.2007	6.1.2006
	Amendments to FRS 32 Financial Instruments: Presentation and FRS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation	1.1.2009	22.8.2008
FRS 33	Earnings per Share	1.1.2005	6.9.2004
	Earnings per Share	1.1.2007	6.1.2006
	Earnings per Share	1.1.2009	22.2.2007
FRS 34	Interim Financial Reporting	1.1.2005	26.9.2005
FRS 34	Interim Financial Reporting	1.1.2009	22.2.2007
FRS 36	Impairment of Assets	1.7.2004	6.9.2004
FRS 36	Impairment of Assets	1.1.2009	22.2.2007
FRS 37	Provisions, Contingent Liabilities and Contingent Assets	1.1.2005	6.9.2004
FRS 37	Provisions, Contingent Liabilities and Contingent Assets	1.1.2006	6.1.2006
FRS 38	Intangible Assets	1.7.2004	1.7.2004
	Intangible Assets	1.1.2006	18.8.2005
	Intangible Assets	1.1.2009	20.7.2007
FRS 39	Financial Instruments: Recognition and Measurement Amendments relating to transition and initial recognition of financial assets and financial liabilities (March 2005) - for reference	1.1.2005	16.3.2005
	Financial Instruments: Recognition and Measurement Amendments relating to cash flow hedge accounting of forecast intragroup transactions (issued Sep 2005) – for reference Amendments relating to fair value option (issued Jan 2006) – for reference Amendments relating to financial guarantee contracts (issued Jan 2006) – for reference	1.1.2006	6.1.2006
	Financial Instruments: Recognition and Measurement	1.1.2007	6.1.2006
	Implementation Guidance	1.1.2005	18.8.2005
	Implementation Guidance	1.1.2007	6.1.2006
	Illustrative Examples	1.1.2005	18.8.2005
FRS 40	Investment Property	1.1.2007	16.3.2005
FRS 41	Agriculture	1.1.2005	6.9.2004
FRS 101	First-time Adoption of Financial Reporting Standards	1.1.2005	16.3.2005
	First-time Adoption of Financial Reporting Standards Amendments relating to comparative disclosures for FRS 106 Exploration for and Evaluation of Mineral Resources (issued Jan 2006) – for reference	1.1.2006	6.1.2006
	First-time Adoption of Financial Reporting Standards	1.1.2007	6.1.2006
	First-time Adoption of Financial Reporting Standards	1.1.2008	22.2.2007
	First-time Adoption of Financial Reporting Standards	1.1.2009	20.7.2007
	Implementation Guidance	1.1.2005	16.3.2005
	Implementation Guidance	1.1.2006	6.1.2006
	Implementation Guidance	1.1.2007	6.1.2006
	Implementation Guidance	1.1.2009	20.7.2007
FRS 102	Share-based Payment	1.1.2005	6.9.2004
	Share-based Payment	1.1.2007	6.1.2006
	Amendments relating to vesting conditions and cancellations	1.1.2009	3.7.2008
	Implementation Guidance	1.1.2005	6.9.2004
FRS 103	Business Combinations	1.7.2004	6.9.2004
	Business Combinations	1.1.2007	6.1.2006
	Illustrative Examples	1.7.2004	6.9.2004
FRS 104	Insurance Contracts	1.1.2005	6.9.2004
	Insurance Contracts	1.1.2006	6.1.2006
	Insurance Contracts	1.1.2007	6.1.2006
	Implementation Guidance	1.1.2005	6.9.2004
	Implementation Guidance	1.1.2006	6.1.2006
	Implementation Guidance Revisions relating to FRS 107 Financial Instruments: Disclosures (issued Jan 2006) – for reference	1.1.2007	25.1.2006
	Implementation Guidance	1.1.2009	22.2.2007
FRS 105	Non-current Assets Held for Sale and Discontinued Operations Implementation Guidance	1.1.2005	6.9.2004
FRS 105	Non-current Assets Held for Sale and Discontinued Operations	1.1.2009	22.2.2007
FRS 106	Exploration for and Evaluation of Mineral Resources	1.1.2006	18.8.2005
FRS 106	Exploration for and Evaluation of Mineral Resources	1.1.2009	22.2.2007
FRS 107	Financial Instruments: Disclosures Implementation Guidance	1.1.2007	6.1.2006
FRS 108	Operating Segments Implementation Guidance	1.1.2009	22.2.2007