International Financial Reporting Standards IFRSs: Write Up On IFRS 4 Insurance Contracts (23 October 2009) Financial Reporting Standards Implementation Committee (FRSIC) Consensus: FRSIC Consensus 1 – Determination Of Substantively Enacted Tax Rate For Year Of Assessment 2008 And Thereafter (1 August 2007) FRSIC Consensus 2 – Applicable Accounting Standards For MSC Status Companies (1 February 2008) FRSIC Consensus 3 – Is Fixed Deposit Held On Lien for Bank Guarantee Facilities A Cash and Cash Equivalent? (1 February 2008) FRSIC Consensus 4 – Accounting Treatment For Impairment Of Goodwill In Situation Where Court Approval Has Been Obtained To Write It Off Against Reserves (27 March 2008) FRSIC Consensus 5 – Split Of The Minimum Lease Payments Between The Land And The Building Elements (27 March 2008) FRSIC Consensus 6 – Accounting For Premium Paid For Transfer Of Listing Status In A Reverse Takeover Scenario [Acquisition Of The Listing Status Of A Company That Was Not Itself A Going Concern] (27 March 2008) FRSIC Consensus 7 – Accounting Treatment For Granting Of ESOS By Parent Company To Subsidiary’s Employees And Subsequent Recharge By The Parent (27 March 2008) FRSIC Consensus 8 – Revenue Recognition For Shipping Freight Services Companies (27 March 2008) FRSIC Consensus 9 – Accounting For Rights Issue With Free Warrants (31 July 2008) FRSIC Consensus 10 – How To Compute The Majority Of The Benefits And Risks Of Special Purpose Entity (SPE) And What Constitutes The Residual Interest In The Case Where There Are Different Tranches Of Risks? (31 July 2008) FRSIC Consensus 11 – When A Company Changes The Measurement Basis For Its Assets Which Warrants A Prior Year Adjustment, Should The Related Depreciation Charges Be Adjusted Retrospectively Based On The Revised Definition Of Residual Value In Accordance With FRS 116? (31 July 2008) FRSIC Consensus 12 – Sustainable Forest Management Concession Arrangements (1 September 2009) FRSIC Consensus 13 – Expenses Permitted To Be Written Off Against The Share Premium Account Under Section 60 of the Companies Act, 1965 (1 September 2009) FRSIC Consensus 14 – Impairment of Investment in Equity Instrument Categorised as Available-forSale Financial Asset due to “Significant or Prolonged” Decline in Fair Value (23 March 2011) FRSIC Consensus 15 – Classification Of A Term Loan That Contains A Repayment On Demand Clause By The Borrower (30 March 2011)