1. Basis of preparation
(continued)
(a) Statement of compliance
(continued)
Standard / Amendment / Interpretation
Effective date
Amendments to FRS 13,
Fair Value Measurement
(Annual Improvements 2010-2012 Cycle and 2011-2013 Cycle)
1 July 2014
Amendments to FRS 116,
Property, Plant and
Equipment (Annual Improvements 2010-2012 Cycle)
1 July 2014
Amendments to FRS 119,
Employee Benefits - Defined
Benefit Plans: Employee Contributions
1 July 2014
Amendments to FRS 124,
Related Party Disclosures
(Annual Improvements 2010-2012 Cycle
)
1 July 2014
Amendments to FRS 138,
Intangible Assets
(Annual Improvements 2010-2012 Cycle)
1 July 2014
Amendments to FRS 140,
Investment Property
(Annual Improvements 2011-2013 Cycle)
1 July 2014
Amendments to FRS 5,
Non-current Assets Held for
Sale and Discontinued Operations
(Annual Improvements 2012-2014 Cycle)
1 January 2016
Amendments to FRS 7,
Financial Instruments:
Disclosures (Annual Improvements 2012-2014 Cycle)
1 January 2016
Amendments to FRS 10,
Consolidated Financial
Statements
and
FRS 128, Investments in Associates and Joint Ventures
- Sale or Contribution of Assets between an Investor and its Associate
or Joint Venture
1 January 2016
Amendments to FRS 10,
Consolidated Financial
Statements
and
FRS 12, Disclosure of interest in other
Entities
and
FRS 128, Investments in Associates and
Joint Ventures - Investment Entities: Applying the Consolidation Exception
1 January 2016
Amendments to FRS 11,
Joint Arrangements
- Accounting for Acquisitions of Interests in Joint Operations
1 January 2016
FRS 14,
Regulatory Deferral Accounts
1 January 2016
Amendments to FRS 101,
Presentation of Financial Statements
- Disclosures Initiative
1 January 2016
Amendments to FRS 116,
Property, Plant and Equipment
and
FRS 138, Intangible Assets
- Clarification of Acceptable Methods of Depreciation and Amortisation
1 January 2016
Amendments to FRS 119,
Employee Benefits (Annual Improvements
2012-2014 Cycle)
1 January 2016
Amendments to FRS 127,
Separate Financial Statements
- Equity Method in Separate Financial Statements
1 January 2016
Amendments to FRS 134,
Interim Financial Reporting (Annual Improvements
2012-2014 Cycle)
1 January 2016
SARAWAK PLANTATION BERHAD
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Annual Report 2014
Notes to the Financial Statements
