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120 LIPPO MALLS INDONESIA RETAIL TRUST ANNUAL REPORT 2013
34. FUTURE CHANGES IN FINANCIAL REPORTING STANDARDS
The following new or revised Singapore Financial Reporting Standards that have been issued will be efective in future. The
USBOTGFS UP UIF OFX PS SFWJTFE TUBOEBSET GSPN UIF FòFDUJWF EBUFT JT OPU FYQFDUFE UP SFTVMU JO NBUFSJBM BEKVTUNFOUT UP UIF öOBODJBM
position, results of operations, or cash fows for the following year.
Effective
date for
periods
beginning
FRS No. Title on or after
FRS 27 Consolidated and Separate Financial Statements (Amendments to) 1 July 2013
FRS 27 Separate Financial Statements (Revised) 1 January 2014
FRS 28 Investments in Associates and Joint Ventures (Revised) (*) 1 January 2014
FRS 36 Amendments to FRS 36: Recoverable Amount Disclosures for Non-Financial Assets
(relating to goodwill) (*) 1 January 2014
FRS 32 Amendments to FRS 39: Novation of Derivatives and Continuation of Hedge Accounting 1 January 2014
FRS 110 Consolidated Financial Statements 1 January 2014
FRS 111 Joint Arrangements (*) 1 January 2014
FRS 112 Disclosure of Interests in Other Entities 1 January 2014
FRS 110 Amendments to FRS 110, FRS 111 and FRS 112 1 January 2014
INT FRS 121 Levies (*) 1 January 2014
(*) Not relevant to the entity.
35. COMPARATIVE FIGURES
Certain comparative fgures have been reclassifed to conform with current year’s presentation as below:
Group
After Before
Reclassifications Reclassifications Difference
Statement of Total Return
Gross revenue 150,374 144,026 6,348
1SPQFSUZ PQFSBUJOH FYQFOTFT
Other credits 2,553 8,066 (5,513)
NOTES TO THE FINANCIAL STATEMENTS (CONT’D)
31 December 2013