The Accounting Standards Committee (ASC) has published the collections of SFRS(I)s and FRSs that are required to be applied for annual reporting period beginning on 1 January 2024. The collections include official pronouncements that have been issued by the ASC up to 31 December 2023, but do not include new/revised/amendments to SFRS(I)s and FRSs which are effective for annual reporting periods beginning after 1 January 2024.


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