Financial Reporting Standards
Effective for annual reporting period beginning on 1 January 2024
Financial Reporting Standards (FRSs) refer to Financial Reporting Standards and Interpretations of Financial Reporting Standards issued by the ASC.
FRSs are published for your own personal non-commercial use only, subject to the Terms & Conditions of Use of this Web Site. As FRSs are based on IFRS Accounting Standards^ issued by the International Accounting Standards Board and the copyright to IFRS Accounting Standards is owned by the IFRS Foundation, permission to use FRSs for any other purpose is required from ACRA and the IFRS Foundation with regard to FRSs and IFRS Accounting Standards, respectively.
This collection of FRSs includes official pronouncements issued up to 31 December 2023 and are required to be applied for annual reporting period beginning on 1 January 2024. The collection does not include new/revised/amendments to FRSs which are effective for annual reporting periods beginning after 1 January 2024.
^ Unless otherwise indicated, any reference to IFRS Standards, IFRS or IFRSs in the Framework, individual FRS or INT FRS is intended to refer to IFRS Accounting Standards, where appropriate. Refer to IFRS Foundation® Trade Mark Guidelines.
Preface and Conceptual Framework
| Reference | Title |
|---|---|
| Preface | Preface to Financial Reporting Standards (PDF, 102KB) |
| Framework | The Conceptual Framework for Financial Reporting (PDF, 610KB) |
Financial Reporting Standards
Interpretations of Financial Reporting Standards
Please click here (23028 KB) to download all the FRSs and INT FRSs in the 2024 volume.
Archives
Archived documents can be accessed here.
