INT SB-FRS (issued before 2013)

INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS (ISSUED BEFORE 2013)

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No.	Titles	Effective Date	Last Update
Preface	Preface to Interpretations of Statutory Board Financial Reporting Standards
INT SB-FRS 7	Introduction of the Euro	1.1.2006	5.3.2008
INT SB-FRS 10	Government Assistance – No Specific Relation to Operating Activities	1.1.2006	5.3.2008
INT SB-FRS 12	Consolidation – Special Purpose Entities	1.1.2006	5.3.2008
	Amendment to scope of INT SB-FRS 12 (March 2005) – for reference
INT SB-FRS 13	Jointly Controlled Entities – Non-Monetary Contributions by Venturers	1.1.2006	5.3.2008
INT SB-FRS 15	Operating Leases – Incentives	1.1.2006	5.3.2008
INT SB-FRS 21	Income Taxes – Recovery of Revalued Non-Depreciable Assets	1.1.2006	5.3.2008
INT SB-FRS 25	Income Taxes – Changes in the Tax Status of an Enterprise of its Shareholders	1.1.2006	5.3.2008
INT SB-FRS 27	Evaluating the Substance of Transactions Involving the Legal Form of a Lease	1.1.2006	5.3.2008
INT SB-FRS 29	Disclosure – Service Concession Arrangements	1.1.2006	5.3.2008
	Disclosure – Service Concession Arrangements	1.1.2008	5.3.2008
INT SB-FRS 31	Revenue – Barter Transactions Involving Advertising Services	1.1.2006	5.3.2008
INT SB-FRS 32	Intangible Assets – Web Site Costs	1.1.2006	5.3.2008
INT SB-FRS 101	Changes in Existing Decommissioning, Restoration and Similar Liabilities	1.1.2006	5.3.2008
INT SB-FRS 104	Determining whether an Arrangement contains a Lease	1.1.2006	5.3.2008
	Determining whether an Arrangement contains a Lease	1.1.2008	5.3.2008
INT SB-FRS 105	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	1.1.2006	5.3.2008
	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	1.1.2007	5.3.2008
INT SB-FRS 106	Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment	1.12.2005	5.3.2008
INT SB-FRS 107	Applying the Restatement Approach under SB-FRS 29 Financial Reporting in Hyperinflationary Economies	1.3.2006	5.3.2008
INT SB-FRS 108	Scope of SB-FRS 102 [Superseded by Group Cash-settled Share-based Payment Transaction (Amendments to SB-FRS 102) from 1.1.2010]	1.5.2006	5.3.2008
INT SB-FRS 109	Reassessment of Embedded Derivatives	1.6.2006	5.3.2008
	Amendments to INT SB-FRS 109 and SB-FRS 39 - Embedded Derivatives	30.6.2009 (annual periods ending on or after)	18.5.2009
INT SB-FRS 110	Interim Financial Reporting and Impairment	1.4.2007	5.3.2008
INT SB-FRS 111	SB-FRS 102 – Group and Treasury Share Transactions [Superseded by Group Cash-settled Share-based Payment Transactions (Amendments to SB- FRS 102) from 1.1.2010]	1.4.2007	5.3.2008
INT SB-FRS 112	Service Concession Arrangements	1.1.2008	5.3.2008
INT SB-FRS 113	Customer Loyalty Programmes	1.7.2008	5.5.2008
INT SB-FRS 114	SB-FRS 19-The Limit on a Defined Benefit Asset Minimum Funding Requirements and their Interaction	1.1.2008	5.5.2008
	Prepayments of a Minimum Funding Requirement (Amendments to INT SB- FRS 114)	1.1.2011	11.2.2010
INT SB-FRS 115	Agreements for the Construction of Real Estate	1.1.2011	31.12.2010
	Accompanying Note
INT SB-FRS 116	Hedges of a Net Investment in a Foreign Operation	1.10.2008	22.1.2009
INT SB-FRS 117	Distributions of Non-cash Assets to Owners	1.7.2009	22.1.2009
INT SB-FRS 118	Transfers of Assets from Customers	1.7.2009 (transfers received on or after)	18.5.2009
INT SB-FRS 119	Extinguishing Financial Liabilities with Equity Instruments	1.7.2010	11.2.2010
INT SB-FRS 120	Stripping Costs in the Production Phase of a Surface Mine	1.1.2013	23.11.2012

INT SB-FRS (issued before 2013)

INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS (ISSUED BEFORE 2013)

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