19.
Leases
All Enterprises, 01-04-2001
20.
Earnings per Share
Corporates, 01-04-2001
21.
Consolidated Financial Statements
Holding companies, if it presents consolidated statements, 01-04-2001
22.
Accounting For Taxes on Income
Valuation of Inventories
All Enterprises/01-04-1999
3.
Cash Flow Statements
Certain categories of enterprises in respect of accounting periods commencing on or after 01.4.2004
4.
Contingencies and events occurring after the balance sheet date
All enterprises, 01-04-1995
5.
Net Profit or Loss for the period, Prior period items and changes in Accounting Policies (revised)
All enterprises, 01-04-1996
6.
Depreciation Accounting
All Enterprises, 01-04-1995
7.
Construction Contracts
All Enterprises, 01-04-2003
8.
Accounting for Research and Development
Withdrawn from 1-4-2004
9.
Revenue Recognition
All Enterprises, 01-04-1991
10.
Accounting for Fixed Assets
All Enterprises, 01-04-1991
11.
The effects of changes in Foreign Exchange Rates
All Enterprises, 01-04-2004
12.
Accounting for Government Grants
All Enterprises, 01-04-1994
13.
Accounting for Investments
All Enterprises, 01-04-1995
14.
Accounting for amalgamations
All Enterprises, 01-04-1995
15.
Employee Benefits
All Enterprises, 01-04-2006
16.
Borrowing costs
All Enterprises, 01-04-2000
17.
Segment Reporting
Mandatory for certain categories in respect of accounting periods commencing on or after 01.4.2004
18.
Related Party Disclosures
Mandatory