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TECHNICAL
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|
| Standard |
Title of Accounting
Standard
|
Date
Effective |
| No. |
|
In
Guyana |
|
|
|
| IAS
1: |
Presentation
of Financial Statements |
1-Jul-00 |
| IAS
2: |
Inventories. |
1-Jul-97 |
| IAS
7: |
Cash
Flow Statements. |
1-Jul-97 |
| IAS
8: |
Net
Profit or Loss for the Period, Fundamental Errors |
1-Jul-97 |
|
and
Changes in Accounting Policies |
|
| IAS
10: |
Events
after the Balance Sheet Date |
1-Jul-00 |
| IAS
11: |
Construction
Contracts. |
1-Jul-97 |
| IAS
12: |
Income
Taxes |
1-Apr-01 |
| IAS
14: |
Segment
Reporting |
1-Jul-00 |
| IAS
15: |
Information
reflecting the Effects of Changing Prices. |
1-Sep-97 |
| IAS
16: |
Property,
Plant and Equipment |
1-Jul-00 |
| IAS
17: |
Leases |
1-Jan-00 |
| IAS
18: |
Revenue. |
1-Jul-97 |
| IAS
19: |
Employee
Benefits |
1-Apr-01 |
| IAS
20: |
Accounting
for Government Grants and Disclosure |
1-Jan-96 |
|
of
Government Assistance. |
|
| IAS
21: |
The
Effects of Changes in Foreign Exchange Rates. |
1-Jul-97 |
| IAS
22: |
Business
Combinations |
1-Jul-00 |
| IAS
23: |
Borrowing
Costs. |
1-Jul-97 |
| IAS
24: |
Related
Party Disclosures. |
1-Jan-96 |
| IAS
26: |
Accounting
and Reporting by Retirement Benefit Plans. |
1-Sep-97 |
| IAS
27: |
Consolidated
Financial Statements and Accounting |
1-Jan-96 |
|
for
Investments in Subsidiaries. |
|
| IAS
28: |
Accounting
for Investments in Associates |
1-Jul-00 |
| IAS
29: |
Financial
Reporting in Hyperinflationary Economies. |
1-Jul-97 |
| IAS
30: |
Disclosures
in the Financial Statements of Banks and |
1-Jul-97 |
|
Similar
Financial Institutions. |
|
| IAS
31: |
Financial
Reporting of Interests in Joint Ventures |
1-Jul-00 |
| IAS
32: |
Financial
Instruments: Disclosure and Presentation |
1-Jan-00 |
| IAS
33: |
Earnings
Per share. |
1-Sep-97 |
| IAS
34: |
Interim
Financial Reporting |
1-Jul-00 |
| IAS
35: |
Discontinuing
Operations |
1-Jul-00 |
| IAS
36: |
Impairment
of Assets |
1-Jul-00 |
| IAS
37: |
Provisions,
Contingent Liabilities, Contingent Assets |
1-Jul-00 |
| IAS
38: |
Intangible
Assets |
1-Jul-00 |
| IAS
39: |
Financial
Instrument: Recognition and Measurement |
1-Jan-02 |
| IAS
40: |
Investment
Property |
1-Jan-02 |
| IAS
41: |
Agriculture |
1-Jan-03 |
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