[et_pb_section bb_built=”1″ admin_label=”Header – All Pages” transparent_background=”off” background_color=”#1e73be” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ custom_padding=”||0px|” next_background_color=”#FFFFFF” custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” inner_width=”auto” inner_max_width=”1080px” global_module=”1221″][et_pb_row admin_label=”row” global_parent=”1221″ background_position=”top_left” background_repeat=”repeat” background_size=”initial” width=”80%” max_width=”1080px”][et_pb_column type=”4_4″ global_parent=”1221″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”on”][et_pb_post_title global_parent=”1221″ title=”on” meta=”off” author=”on” date=”on” categories=”on” comments=”on” featured_image=”off” featured_placement=”below” parallax_effect=”on” parallax_method=”off” text_orientation=”left” text_color=”light” text_background=”off” text_bg_color=”rgba(255,255,255,0.9)” module_bg_color=”rgba(255,255,255,0)” title_all_caps=”off” use_border_color=”off” border_color=”#ffffff” border_style=”solid” title_font=”|on|||” title_font_size=”35″ custom_padding=”10px|||” parallax=”on” background_color=”rgba(255,255,255,0)” /][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px||0px|” padding_mobile=”on” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ prev_background_color=”#1e73be” next_background_color=”#FFFFFF” custom_padding_tablet=”0px||0px|” inner_width=”auto” inner_max_width=”1080px” global_module=”1228″][et_pb_row global_parent=”1228″ make_fullwidth=”off” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ custom_padding=”0px||0px|” padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”off” column_padding_mobile=”on” background_position=”top_left” background_repeat=”repeat” background_size=”initial” width=”80%” max_width=”1080px”][et_pb_column type=”4_4″ global_parent=”1228″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”on”][et_pb_text global_parent=”1228″ background_layout=”light” text_orientation=”left” text_font_size=”14″ use_border_color=”off” border_color=”#ffffff” border_style=”solid” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
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Quick Downloads
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Download “Detailed Differences on Transition Checklist”
60.03.500-FRS105-detailed-differences-on-transition-guide.pdf – Downloaded 78 times – 393.52 KB
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Download “FRS 102 35 Part Differences Quick Guide”
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Download “FRS 102 35 Part Differences Guide”
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Download “FRS 102 Differences on Transition Examples Appendix”
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Download “Fillable Differences on Transition Checklist”
60.03.06-Fillable-Differences-on-Transition-Checklist.docx – Downloaded 176 times –
[/et_pb_toggle][/et_pb_column][et_pb_column type=”1_2″ custom_padding__hover=”|||” custom_padding=”|||”][et_pb_toggle admin_label=”Case Study Toggle” title=”Case Study” open=”off” use_border_color=”off” border_color=”#ffffff” border_style=”solid” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Download “Simple transition case study – FRSSE/Old GAAP to FRS 105”
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Download “Simple Transition Case Study - FRS 102 to FRS 105”
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Download “FRS 105 Complex Case Study – FRSSE/old UK & Irish GAAP to FRS 105”
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Download “FRS 105 Complex Case Study FRS 102 to FRS 105”
80.07.05-FRS-105-Complex-Case-Study-FRS-102-to-FRS-105.pdf – Downloaded 72 times – 2.62 MB
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Quick Links
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FRS 105 – Section-by-Section Analysis
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[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_text admin_label=”Section 2″ use_border_color=”off” text_text_color=”#1e73be” custom_padding=”||0px|” text_font=”|on|||” text_line_height=”1.3em” custom_margin=”||5px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” _builder_version=”3.26.3″ text_text_shadow_horizontal_length=”text_text_shadow_style,%91object Object%93″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length=”text_text_shadow_style,%91object Object%93″ text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength=”text_text_shadow_style,%91object Object%93″ text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length=”link_text_shadow_style,%91object Object%93″ link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length=”link_text_shadow_style,%91object Object%93″ link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength=”link_text_shadow_style,%91object Object%93″ link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length=”ul_text_shadow_style,%91object Object%93″ ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length=”ul_text_shadow_style,%91object Object%93″ ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength=”ul_text_shadow_style,%91object Object%93″ ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length=”ol_text_shadow_style,%91object Object%93″ ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length=”ol_text_shadow_style,%91object Object%93″ ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength=”ol_text_shadow_style,%91object Object%93″ ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length=”quote_text_shadow_style,%91object Object%93″ quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length=”quote_text_shadow_style,%91object Object%93″ quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength=”quote_text_shadow_style,%91object Object%93″ quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength=”header_text_shadow_style,%91object Object%93″ header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length=”header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length=”header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength=”header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length=”header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length=”header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength=”header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length=”header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length=”header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength=”header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length=”header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length=”header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength=”header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length=”header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length=”header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength=”header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” z_index_tablet=”500″]
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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[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ 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″ custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” inner_width=”auto” inner_max_width=”1080px” prev_background_color=”#FFFFFF” next_background_color=”#FFFFFF”][et_pb_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” column_padding_mobile=”on” custom_padding=”5px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_text admin_label=”Section 10″ 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|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_text admin_label=”Section 11 – Links” 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|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 11:-Investments in Joint Ventures
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Section 12:- Property, Plant and Equipment and Investment Property
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[/et_pb_toggle][/et_pb_column][/et_pb_row][et_pb_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=”off” column_padding_mobile=”on” custom_padding=”0px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”4_4″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_divider color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on” disabled_on=”on|on|off”]
[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ 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″ custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” inner_width=”auto” inner_max_width=”1080px” prev_background_color=”#FFFFFF” next_background_color=”#FFFFFF”][et_pb_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” column_padding_mobile=”on” custom_padding=”5px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_text admin_label=”Section 13″ 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|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 13:- Intangible Assets other than Goodwill
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Section 14:- Business Combinations and Goodwill
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[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_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=”off” column_padding_mobile=”on” custom_padding=”||2px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_toggle admin_label=”Section 13 – Links” saved_tabs=”all” title=”Section 13 – Links” open=”off” title_font_size=”16″ use_border_color=”off” border_color=”#ffffff” border_style=”solid” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
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[/et_pb_toggle][/et_pb_column][/et_pb_row][et_pb_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=”off” column_padding_mobile=”on” custom_padding=”0px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”4_4″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_divider color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on” disabled_on=”on|on|off”]
[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ 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″ custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” inner_width=”auto” inner_max_width=”1080px” prev_background_color=”#FFFFFF” next_background_color=”#FFFFFF”][et_pb_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” column_padding_mobile=”on” custom_padding=”5px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][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|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 16:- Provisions and Contingencies
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Section 17:- Liabilities and Equity
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[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_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=”off” column_padding_mobile=”on” custom_padding=”||2px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_toggle admin_label=”Section 16″ saved_tabs=”all” title=”Section 16 – Links” open=”off” title_font_size=”16″ use_border_color=”off” border_color=”#ffffff” border_style=”solid” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
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[/et_pb_toggle][/et_pb_column][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_toggle admin_label=”Section 18 – Links” saved_tabs=”all” title=”Section 18 – Links” open=”off” title_font_size=”16″ use_border_color=”off” border_color=”#ffffff” border_style=”solid” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
[/et_pb_toggle][/et_pb_column][/et_pb_row][et_pb_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=”off” column_padding_mobile=”on” custom_padding=”0px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”4_4″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_divider color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on” disabled_on=”on|on|off”]
[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ 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″ custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” inner_width=”auto” inner_max_width=”1080px” prev_background_color=”#FFFFFF” next_background_color=”#FFFFFF”][et_pb_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” column_padding_mobile=”on” custom_padding=”5px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][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|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 19:- Government Grants
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[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_text admin_label=”Section 21″ 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|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 21:- Share-Based Payment
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[/et_pb_toggle][/et_pb_column][/et_pb_row][et_pb_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=”off” column_padding_mobile=”on” custom_padding=”0px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”4_4″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_divider color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on” disabled_on=”on|on|off”]
[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ 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″ custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” inner_width=”auto” inner_max_width=”1080px” prev_background_color=”#FFFFFF” next_background_color=”#FFFFFF”][et_pb_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” column_padding_mobile=”on” custom_padding=”5px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][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|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 22:- Impairment of Assets
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Section 23:- Employee Benefits
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[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_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=”off” column_padding_mobile=”on” custom_padding=”||2px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_toggle admin_label=”Section 22 – Links” saved_tabs=”all” title=”Section 22 – Links” open=”off” title_font_size=”16″ use_border_color=”off” border_color=”#ffffff” border_style=”solid” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
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[/et_pb_toggle][/et_pb_column][/et_pb_row][et_pb_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=”off” column_padding_mobile=”on” custom_padding=”0px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”4_4″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_divider color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on” disabled_on=”on|on|off”]
[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ 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″ custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” inner_width=”auto” inner_max_width=”1080px” prev_background_color=”#FFFFFF” next_background_color=”#ffffff”][et_pb_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” column_padding_mobile=”on” custom_padding=”5px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][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|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
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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[/et_pb_toggle][/et_pb_column][/et_pb_row][et_pb_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=”off” column_padding_mobile=”on” custom_padding=”0px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”4_4″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_divider color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on” disabled_on=”on|on|off”]
[/et_pb_divider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px||20px|” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” background_color=”#ffffff” inner_width=”auto” inner_max_width=”1080px” prev_background_color=”#FFFFFF”][et_pb_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” column_padding_mobile=”on” custom_padding=”5px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial” module_class=” et_pb_row_fullwidth” width=”89%” width_tablet=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_last_edited=”on|desktop”][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][/et_pb_column][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”off”][et_pb_text admin_label=”Section 28″ 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|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 28:- Transition to FRS 105
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