Financial Reporting Standards
Changes effective for annual periods beginning after 1 January 2023
Financial Reporting Standards (FRSs) refer to Financial Reporting Standards and Interpretations of Financial Reporting Standards issued by the AS Committee^.
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 International Financial Reporting Standards (IFRS Standards) issued by the
International Accounting Standards Board and the copyright to IFRS 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 Standards,
The following are the new/revised/amendments to FRSs issued up to 31 December 2023 which are effective for annual reporting periods beginning after 1 January 2023.