Handbook Master Contents

Volume One

Interpretations of Financial Reporting Standards (INT FRS)

No.	Title	Effective Date (Annual periods beginning on or after)	Last Update
Preface	Preface to Interpretations of Financial Reporting Standards		11.12.2007
INT FRS 7	Introduction of the Euro	1.2.2003	22.6.2009
INT FRS 10	Government Assistance - No Specific Relation to Operating Activities	1.2.2003	30.1.2003
INT FRS 12	Consolidation - Special Purpose Entities	1.2.2003	16.3.2005
INT FRS 13	Jointly Controlled Entities - Non-Monetary Contributions by Venturers	1.2.2003	7.7.2004
INT FRS 15	Operating Leases - Incentives	1.2.2003	7.7.2004
INT FRS 21	Income Taxes - Recovery of Revalued Non-Depreciable Assets	1.2.2003	29.10.2004
INT FRS 25	Income Taxes - Changes in the Tax Status of an Enterprise or its Shareholders	1.2.2003	28.3.2008
INT FRS 27	Evaluating the Substance of Transactions Involving the Legal Form of a Lease	1.2.2003	29.10.2004
INT FRS 29	Disclosure - Service Concession Arrangements	1.2.2003	22.2.2007
INT FRS 31	Revenue - Barter Transactions Involving Advertising Services	1.2.2003	29.10.2004
INT FRS 32	Intangible Assets - Web Site Costs	1.2.2003	28.3.2008
INT FRS 101	Changes in Existing Decommissioning, Restoration and Similar Liabilities	1.9.2004	28.3.2008
INT FRS 104	Determining whether an Arrangement contains a Lease	1.1.2006	22.2.2007
INT FRS 105	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	1.1.2006	6.1.2006
INT FRS 106	Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment	1.12.2005	6.1.2006
INT FRS 107	Applying the Restatement Approach under FRS 29 Financial Reporting in Hyperinflationary Economies	1.3.2006	25.1.2006
INT FRS 108	Scope of FRS 102	1.5.2006	1.5.2006
INT FRS 109	Reassessment of Embedded Derivatives	1.6.2006	22.6.2009
INT FRS 110	Interim Financial Reporting and Impairment	1.11.2006	27.10.2006
INT FRS 111	FRS 102 - Group and Treasury Share Transactions	1.3.2007	22.2.2007
INT FRS 112	Service Concession Arrangements	1.1.2008	16.7.2007
INT FRS 113	Customer Loyalty Programmes	1.7.2008	28.3.2008
INT FRS 114	FRS 19-The limit on a Defined Benefit-Asset, minimum  funding requirements and their Interaction	1.1.2008	28.3.2008
INT FRS 116	Hedges of a Net Investment in a Foreign Operation	1.10.2008	22.6.2009
INT FRS 117	Distributions of Non-cash Assets to Owners	1.7.2009	20.1.2009
INT FRS 118	Transfers of Assets from Customers	1.7.2009	8.4.2009