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[breadcrumb]
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Quick Downloads
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FRS 105 Detailed Differences on Transition Checklist (374 downloads )
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FRS 102 35 Part Differences Quick Guide (859 downloads )
FRS 102 35 Part Differences Guide (581 downloads )
FRS 102 Differences on Transition Checklist (1119 downloads )
FRS 102 Differences on Transition Examples Appendix (1092 downloads )
Fillable Differences on Transition Checklist (866 downloads )
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Transition case study FRS 102 to FRS 105 (6906 downloads )
Transition case study FRSSE to FRS 105 (6848 downloads )
Simple Transition Case Study FRS 102-FRS 105 (6797 downloads )
Simple Transition Case Study FRSSE/Old GAAP - FRS 105 (6820 downloads )
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Quick Links
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FRS 105 – Section-by-Section Analysis
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Section 2:- Concepts and Pervasive Principles
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Section 3:-Financial Statement Presentation
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Section 4:- Statement of Financial Position
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Section 6:- Notes to the Financial Statements
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Section 8:- Accounting Policies, Estimates and Errors
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Section 9:- Financial Instruments
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Section 11:-Investments in Joint Ventures
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Section 12:- Property, Plant and Equipment and Investment Property
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Section 13:- Intangible Assets other than Goodwill
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Section 14:- Business Combinations and Goodwill
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[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px|||” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″][et_pb_row admin_label=”Row” make_fullwidth=”on” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”on” parallax_1=”off” parallax_method_1=”off” parallax_2=”off” parallax_method_2=”off” parallax_3=”off” parallax_method_3=”off” column_padding_mobile=”on” custom_padding=”5px||0px|”][et_pb_column type=”1_3″][et_pb_text admin_label=”Section 16″ background_layout=”light” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#1e73be” custom_padding=”||0px|” text_font=”|on|||” text_line_height=”1.3em” custom_margin=”||5px|”]
Section 16:- Provisions and Contingencies
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Section 17:- Liabilities and Equity
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[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px|||” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″][et_pb_row admin_label=”Row” make_fullwidth=”on” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”on” parallax_1=”off” parallax_method_1=”off” parallax_2=”off” parallax_method_2=”off” parallax_3=”off” parallax_method_3=”off” column_padding_mobile=”on” custom_padding=”5px||0px|”][et_pb_column type=”1_3″][et_pb_text admin_label=”Section 19″ background_layout=”light” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#1e73be” custom_padding=”||0px|” text_font=”|on|||” text_line_height=”1.3em” custom_margin=”||5px|”]
Section 19:- Government Grants
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Section 21:- Share-Based Payment
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[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px|||” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″][et_pb_row admin_label=”Row” make_fullwidth=”on” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”on” parallax_1=”off” parallax_method_1=”off” parallax_2=”off” parallax_method_2=”off” parallax_3=”off” parallax_method_3=”off” column_padding_mobile=”on” custom_padding=”5px||0px|”][et_pb_column type=”1_3″][et_pb_text admin_label=”Section 22″ background_layout=”light” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#1e73be” custom_padding=”||0px|” text_font=”|on|||” text_line_height=”1.3em” custom_margin=”||5px|”]
Section 22:- Impairment of Assets
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Section 23:- Employee Benefits
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[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px|||” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″][et_pb_row admin_label=”Row” make_fullwidth=”on” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”on” parallax_1=”off” parallax_method_1=”off” parallax_2=”off” parallax_method_2=”off” parallax_3=”off” parallax_method_3=”off” column_padding_mobile=”on” custom_padding=”5px||0px|”][et_pb_column type=”1_3″][et_pb_text admin_label=”Section 25″ background_layout=”light” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#1e73be” custom_padding=”||0px|” text_font=”|on|||” text_line_height=”1.3em” custom_margin=”||5px|”]
Section 25:- Foreign Currency Translation
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Section 26:- Events after the End of the Reporting Period
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Section 27:- Specialised Activities
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Section 28:- Transition to FRS 105
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