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Private Entity Reporting Standards (PERS)
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 and Equipment 1 July 2000 Enacted View Summary
MASB 16 Financial Reporting of Interests in Joint Ventures 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 and 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 -