FRSIC Consensus 13 – Expenses Permitted To Be Written Off Against The Share Premium Account Under Section 60 of the Companies Act, 1965 (1 September 2009)

The effective date of the application of this FRSIC CONSENSUS was 1 September 2009. The release of FRSIC Consensus 13 – Expenses Permitted To Be Written Off Against The Share Premium Account Under Section 60 of the Companies Act, 1965 provides guidance...

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FRSIC Consensus 12 – Sustainable Forest Management Concession Arrangements (1 September 2009)

The effective date of the application of this FRSIC CONSENSUS was 1 September 2009. The release of FRSIC Consensus 12 – Sustainable Forest Management Concession Arrangements provides guidance, on  the issue addressed in this Consensus is whether the ...

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FRSIC Consensus 11 – When A Company Changes The Measurement Basis For Its Assets Which Warrants A Prior Year Adjustment, Should The Related Depreciation Charges Be Adjusted Retrospectively Based On The Revised Definition Of Residual Value In Accordance With FRS 116? (31 July 2008)

The effective date of the application of this FRSIC CONSENSUS was 31 July 2008. The release of FRSIC Consensus 11 – When A Company Changes The Measurement Basis For Its Assets Which Warrants A Prior Year Adjustment, Should The Related Depreciation Charge...

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FRSIC Consensus 10 – How To Compute The Majority Of The Benefits And Risks Of Special Purpose Entity (SPE) And What Constitutes The Residual Interest In The Case Where There Are Different Tranches Of Risks? (31 July 2008)

The effective date of the application of this FRSIC CONSENSUS was 31 July 2008. The release of FRSIC Consensus 10 – How To Compute The Majority Of The Benefits And Risks Of Special Purpose Entity (SPE) And What Constitutes The Residual Interest In The Ca...

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FRSIC Consensus 9 – Accounting For Rights Issue With Free Warrants (31 July 2008)

The effective date of the application of this FRSIC CONSENSUS was 31 July 2008. The release of FRSIC Consensus 9 – Accounting For Rights Issue With Free Warrants provides guidance, on the issue whether a value should be allocated to free warrants that...

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FRSIC Consensus 8 – Revenue Recognition For Shipping Freight Services Companies (27 March 2008)

The effective date of the application of this FRSIC CONSENSUS was 27 March 2008. The release of FRSIC Consensus 8 – Revenue Recognition For Shipping Freight Services Companies provides guidance, on recognition of revenue for shipping freight services c...

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