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 & Equipment   1 July 2000   Enacted   View Summary
  MASB 16   Financial Reporting of Interests in Joint Venture   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 & 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   -

 

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