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Financial Reporting Standards (FRSs) refer to Financial Reporting Standards and Interpretations of Financial Reporting Standards (INT FRSs) issued by the ASC.
This collection of FRSs and INT FRSs includes official pronouncements issued by the ASC up to 31 December 2017 and are required to be applied for annual periods beginning on 1 January 2018. The collection does not include new/revised/amendments to FRSs and INT FRSs which are effective for annual periods beginning after 1 January 2018.
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