204
FRASERS HOSPITALITY TRUST ANNUAL REPORT 2015
NOTES TO THE FINANCIAL STATEMENTS
30 SEPTEMBER 2015
8.
STANDARDS ISSUED BUT NOT YET EFFECTIVE
The Company has not adopted the following standards that have been issued but not yet effective:
Description
Effective for annual
periods beginning
on or after
Amendments to FRS 19
Defined Benefits Plans: Employee Contributions
1 July 2014
Improvements to FRS(s) (January 2014)
(a)
Amendments to FRS 102
Share Based Payment
1 July 2014
(b)
Amendments to FRS 103
Business Combinations
1 July 2014
(c)
Amendments to FRS 108
Operating Segments
1 July 2014
(d)
Amendments to FRS 16
Property, Plant and Equipment and
FRS 38
Intangible Assets
1 July 2014
(e)
Amendments to FRS 24
Related Party Disclosures
1 July 2014
Improvements to FRS(s) (February 2014)
(a)
Amendments to FRS 103
Business Combinations
1 July 2014
(b)
Amendments to FRS 113
Fair Value Measurement
1 July 2014
(c)
Amendments to FRS 40
Investment Property
1 July 2014
Improvements to FRS(s) (November 2014)
(a)
FRS 107
Financial Instruments: Disclosures
1 January 2016
(b)
FRS 19
Employee Benefits
1 January 2016
(c)
FRS 34
Interim Financial Reporting
1 January 2016
Amendments to FRS 16 and FRS 38
Clarification of Acceptable Methods of Depreciation
and Amortisation
1 January 2016
Amendments to FRS 1:
Disclosure Initiative
1 January 2016
FRS 115
Revenue from Contracts with Customers
1 January 2017
FRS 109
Financial Instruments
1 January 2018
The Company expects that the adoption of the standards above will have no material impact on the financial
statements in the period of initial application.
