C. MASB ED 75 IFRS-compliant Financial Reporting Standards

Section A

Conceptual Framework for Financial Reporting

Section B

Standards applicable on 1 January 2012

FRS 1 First-time Adoption of Financial Reporting Standards

FRS 2 Share-based Payment

FRS 3 Business Combinations

FRS 4 Insurance Contracts

FRS 5 Non-current Assets Held for Sale and Discontinued Operations

FRS 6 Exploration for and Evaluation of Mineral Resources

FRS 7 Financial Instruments: Disclosures

FRS 8 Operating Segments

FRS 101 Presentation of Financial Statements

FRS 102 Inventories

FRS 107 Statement of Cash Flows

FRS 108 Accounting Policies, Changes in Accounting Estimates and Errors

FRS 110 Events after the Reporting Period

FRS 111 Construction Contracts

FRS 112 Income Taxes

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 Effects of Changes in Foreign Exchange Rates

FRS 123 Borrowing Costs

FRS 124 Related Party Disclosures

FRS 127 Consolidated and Separate Financial Statements

FRS 128 Investments in Associates

FRS 129 Financial Reporting in Hyperinflationary Economies

FRS 131 Interests in Joint Ventures

FRS 132 Financial Instruments: Presentation

FRS 133 Earnings per Share

FRS 134 Interim Financial Reporting

FRS 136 Impairment of Assets

FRS 138 Intangible Assets

FRS 139 Financial Instruments: Recognition and Measurement

FRS 140 Investment Property

FRS 141 Agriculture

IC Int. 107 Introduction of the Euro

IC Int. 110 Government Assistance—No Specific Relation to Operating Activities

IC Int. 112 Consolidation—Special Purpose Entities

IC Int. 113 Jointly Controlled Entities―Non-Monetary Contributions by Venturers

IC Int. 115 Operating Leases—Incentives

IC Int. 125 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

IC Int. 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease

IC Int. 129 Service Concession Arrangements: Disclosures

IC Int. 131 Revenue—Barter Transactions Involving Advertising Services

IC Int. 132 Intangible Assets—Web Site Costs

IC Int. 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

IC Int. 2 Members’ Shares in Co-operative Entities and Similar Instruments

IC Int. 4 Determining whether an Arrangement contains a Lease

IC Int. 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

IC Int. 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment

IC Int. 7 Applying the Restatement Approach under FRS 129 Financial Reporting in Hyperinflationary Economies

IC Int. 9 Reassessment of Embedded Derivatives

IC Int. 10 Interim Financial Reporting and Impairment

IC Int. 12 Service Concession Arrangements

IC Int. 13 Customer Loyalty Programmes

IC Int. 14 FRS 119—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IC Int. 15 Agreements for the Construction of Real Estate

IC Int. 16 Hedges of a Net Investment in a Foreign Operation

IC Int. 17 Distributions of Non-cash Assets to Owners

IC Int. 18 Transfers of Assets from Customers

IC Int. 19 Extinguishing Financial Liabilities with Equity Instruments