{"id":1579,"date":"2020-09-30T10:57:59","date_gmt":"2020-09-30T10:57:59","guid":{"rendered":"https:\/\/goc2020.govmu.org\/24032021_frc\/?page_id=1579"},"modified":"2024-10-17T11:39:10","modified_gmt":"2024-10-17T11:39:10","slug":"publications-ifrs","status":"publish","type":"page","link":"https:\/\/frc.govmu.org\/frc\/?page_id=1579","title":{"rendered":"Publications IFRS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1579\" class=\"elementor elementor-1579\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5fb0ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5fb0ec\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-211dd39\" data-id=\"211dd39\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b23e95 elementor-widget elementor-widget-heading\" data-id=\"3b23e95\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">IFRS<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-697c09f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"697c09f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23c3c84\" data-id=\"23c3c84\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d05a793 elementor-widget elementor-widget-text-editor\" data-id=\"d05a793\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Copyright IFRS<\/strong><\/p><p>The International Financial Reporting Standards are copyright of the IFRS Foundation. In the event that any International Financial Reporting Standard has been amended to facilitate its adoption into national law this amendment will be clearly indicated in the text of the International Financial Reporting Standard.<\/p><p>The authoritative text of the International Financial Reporting Standards and other IASB publications is that issued by the IASB in the English language. Copies may be obtained from the IFRS Foundation. Please address publication and copyright matters to:<\/p><p>IFRS Foundation Publications Department,<br \/>30 Cannon Street, London EC4M 6XH, United Kingdom.<br \/>Telephone: +44 (0)20 7246 6410<br \/>Fax: +44 (0)20 7246 6411<br \/>Web: www.ifrs.org<\/p><p>The IFRS Foundation has waived the right to assert its copyright in the International Financial Reporting Standards in the territory of the Republic of Mauritius in English only. The IFRS Foundation reserves all rights outside of the aforementioned territory.<\/p><ul><li>\u00a0<a href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2023\/10\/EN_GVT_RB2023_Issued-requirements.zip\">Consolidated Red Book 2023<\/a><\/li><li><a style=\"font-size: 16px; color: #1a1a1a;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2023\/01\/EN_GVT_RB2022.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 2022<\/a><\/li><li><a style=\"font-size: 16px; color: #1a1a1a;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2023\/01\/EN_GVT_RB2021.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 2021<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2021\/06\/77544_EN_GVT_Amend_IAS_12_May_2021_Deferred_Tax.docx\" target=\"_blank\" rel=\"noopener\">Amendments to IAS 12 Income Taxes (Deferred Tax)<\/a><\/li><li style=\"font-size: 16px;\"><a style=\"font-size: 16px; color: #1a1a1a;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2022\/12\/Consolidated-Red-Book-2020.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 20<\/a>20<\/li><li style=\"font-size: 16px;\"><a style=\"font-size: 16px; color: #1a1a1a;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2022\/12\/Consolidated-Red-Book-2019.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 201<\/a>9<\/li><li style=\"font-size: 16px;\"><a style=\"font-size: 16px; color: #1a1a1a;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2022\/12\/Consolidated-Red-Book-2018.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 201<\/a>8<\/li><li style=\"font-size: 16px;\"><a style=\"font-size: 16px; color: #1a1a1a;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2022\/12\/Consolidated-Red-Book-2017.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 201<\/a>7<\/li><li style=\"font-size: 16px;\"><a style=\"font-size: 16px; color: #1a1a1a;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2022\/12\/Consolidated-Red-Book-2016.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 201<\/a>6<\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/10504_Red_Book_2015_GVT_files.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 2015<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/73237_EN_GVT_Amendments_to_IFRS_10_and_IAS_28_Sept_2014_corr-1-1.doc\" target=\"_blank\" rel=\"noopener\">Amendments to IFRS 10 and IAS 28 September 2014<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/69192_EN_GVT_Amendments_to_IAS_27_August_2014-1.doc\" target=\"_blank\" rel=\"noopener\">Amendments to IAS 27 August 2014<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/70686_EN_GVT_Amendments_to_IAS_16_and_IAS_41_June_2014-2-1.docx\" target=\"_blank\" rel=\"noopener\">Amendments to IAS 16 and IAS 41 June 2014<\/a><\/li><li>IFRIC 21 &#8211; Levies<\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/81083_EN_GVT_IFRS_14_Standard_January_2014.doc\" target=\"_blank\" rel=\"noopener\">IFRS 14 &#8211; Regulatory Deferral Accounts<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/43598_EN_GVT_Annual_Improvements_to_IFRSs_2011-2013_Dec_2013.doc\" target=\"_blank\" rel=\"noopener\">Annual Improvements to IFRSs 2011-2013<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/41587_EN_GVT_Annual_Improvements_to_IFRSs_2010_2012_Cycle_Dec_2013.doc\" target=\"_blank\" rel=\"noopener\">Annual Improvements to IFRSs 2010-2012<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/75970_Red_Book_2013_GVT_files.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 2013<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/Consolidated-Red-Book-2012-GVT-files.zip\" target=\"_blank\" rel=\"noopener\">Consolidated Red Book 2012<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/Amendments_to_IAS_19_November_2013.docx\" target=\"_blank\" rel=\"noopener\">Amendments to IAS 19 November 2013<\/a><\/li><li>IFRS 9 Financial Instruments: Hedge Accounting &#8211; November 2013<\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/Novation_Amendment-to-IAS-39_June-2013.doc\" target=\"_blank\" rel=\"noopener\">Amendments to IAS 39: Novation &#8211; June 2013<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/Amendments-to-IAS-36_May-2013.doc\" target=\"_blank\" rel=\"noopener\">Amendments to IAS 36 &#8211; May 2013<\/a><ul><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/Standards-GVT-issued-in-2012-as-at-14-11-2012.zip\" target=\"_blank\" rel=\"noopener\">Standards GVT issued in 2012<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/97386_Editorial_Corrections_7_March_2013-1.doc\" target=\"_blank\" rel=\"noopener\">Editorial Corrections (1)<\/a><\/li><li><a href=\"\/frc\/wp-content\/uploads\/2020\/10\/97386_Editorial_Corrections_7_March_2013-2.doc\" target=\"_blank\" rel=\"noopener\">Editorial Corrections (2)<\/a><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>IFRS Copyright IFRS The International Financial Reporting Standards are copyright of the IFRS Foundation. In the event that any International Financial Reporting Standard has been amended to facilitate its adoption into national law this amendment will be clearly indicated in the text of the International Financial Reporting Standard. The authoritative text of the International Financial &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/frc.govmu.org\/frc\/?page_id=1579\"> <span class=\"screen-reader-text\">Publications IFRS<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1579","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1579"}],"version-history":[{"count":20,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1579\/revisions"}],"predecessor-version":[{"id":3598,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1579\/revisions\/3598"}],"wp:attachment":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}