49
/ MTQ CORPORATION LIMITED /
ANNUAL REPORT
2014/2015
NOTES TO THE FINANCIAL STATEMENTS
For the financial year ended 31 March 2015
(In Singapore dollars)
Description
Effective for annual periods
beginning on or after
(c) Amendments to FRS 40
Investment Property
1 July 2014
Amendments to FRS 27:
Equity Method in Separate Financial Statements
1 January 2016
Amendments to FRS 16 and FRS 38:
Clarification of Acceptable Methods of
Depreciation and Amortisation
1 January 2016
Amendments to FRS 111:
Accounting for Acquisitions of Interests in Joint
Operations
1 January 2016
Improvements to FRSs (November 2014)
1 January 2016
(a) Amendments to FRS 105
Non-current Assets Held for Sale and Discontinued
Operations
(b) Amendments to FRS 107
Financial Instruments: Disclosures
1 January 2016
(c) Amendments to FRS 19
Employee Benefits
1 January 2016
Amendments to FRS 110 & FRS 28:
Sale or Contribution of Assets between an
Investor and its Associate or Joint Venture
1 January 2016
Amendments to FRS 1:
Disclosure Initiative
1 January 2016
Amendments to FRS 110, FRS 112 and FRS 28:
Investment Entities: Applying
the Consolidation Exception
1 January 2016
FRS 115
Revenue from Contracts with Customers
1 January 2017
FRS 109
Financial Instruments
1 January 2018
2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)
2.3 Standards issued but not yet effective (cont’d)
