|
Standard |
![]() |
|
Title |
![]() |
|
Effective
Date |
![]() |
|
Status |
![]() |
|
|
|
MASB
1 |
![]() |
|
Presentation of Financial
Statements |
![]() |
|
1
July 1999 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
2 |
![]() |
|
Inventories |
![]() |
|
1
July 1999 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
3 |
![]() |
|
Net Profit or Loss for the Period,
Fundamental Errors and Changes in Accounting
Policies |
![]() |
|
1
July 1999 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
4 |
![]() |
|
Research and Development
Costs |
![]() |
|
1
July 1999 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
5 |
![]() |
|
Cash Flow
Statements |
![]() |
|
1
July 1999 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
6 |
![]() |
|
The Effects of Changes in Foreign
Exchange Rates |
![]() |
|
1
July 1999 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
7 |
![]() |
|
Construction
Contracts |
![]() |
|
1
July 1999 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
9 |
![]() |
|
Revenue |
![]() |
|
1
Jan 2000 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
10 |
![]() |
|
Leases |
![]() |
|
1
Jan 2000 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
11 |
![]() |
|
Consolidated Financial Statements
and Investments in Subsidiaries |
![]() |
|
1
Jan 2000 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
12 |
![]() |
|
Investments in
Associates |
![]() |
|
1
Jan 2000 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
14 |
![]() |
|
Depreciation
Accounting |
![]() |
|
1
July 2000 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
15 |
![]() |
|
Property, Plant &
Equipment |
![]() |
|
1
July 2000 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
16 |
![]() |
|
Financial Reporting of Interests
in Joint Venture |
![]() |
|
1
July 2000 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
19 |
![]() |
|
Events after the Balance Sheet
Date |
![]() |
|
1
July 2001 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
20 |
![]() |
|
Provisions, Contingent Liabilities
& Contingent Assets |
![]() |
|
1
July 2001 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
23 |
![]() |
|
Impairment of
Assets |
![]() |
|
1
Jan 2002 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
25 |
![]() |
|
Income Taxes |
![]() |
|
1
July 2002 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
27 |
![]() |
|
Borrowing Costs |
![]() |
|
1
July 2002 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
28 |
![]() |
|
Discontinuing Operations
|
![]() |
|
1
Jan 2003 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
29 |
![]() |
|
Employee Benefits |
![]() |
|
1
Jan 2003 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
30 |
![]() |
|
Accounting and Reporting by
Retirement Benefit Plans |
![]() |
|
1
Jan 2003 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
31 |
![]() |
|
Accounting for Government Grants
and Disclosure of Government Assistance
|
![]() |
|
1
Jan 2004 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
MASB
32 |
![]() |
|
Property Development
Activities |
![]() |
|
1
Jan 2004 |
![]() |
|
Enacted |
![]() |
|
View
Summary |
|
IAS
25 |
![]() |
|
Accounting for Investments
|
![]() |
|
1
Sept 1998 |
![]() |
|
Enacted |
![]() |
|
- |
|
IAS
29 |
![]() |
|
Financial Reporting in
Hyperinflationary Economies |
![]() |
|
1
Jan 2003 |
![]() |
|
Enacted |
![]() |
|
- |
|
MAS
5 |
![]() |
|
Accounting for Aquaculture
|
![]() |
|
1
Sept 1998 |
![]() |
|
Enacted |
![]() |
|
- |
|
IB-1 |
![]() |
|
Preliminary and Pre-operating
Expenditure |
![]() |
|
1
Jan 2001 |
![]() |
|
Enacted |
![]() |
|
- |