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ECSAFA IFAC
IFRS and IAS Summaries
   
  MAURITIUS REVENUE AUTHORITY
 
  The Mauritius Revenue Authority Act 2004
   
  Amendments to legislation - New Regulations
  - Customs (Amendment) (no 2) Regulations 2006
  - Excise (Rodrigues) (Amendment) Regulations 2006
   
  Other Legislations falling under the MRA
  - The Customs Act
  - The Excise Act
  - The Freeport Act
  - The Value Added Tax Act (Consolidated Version)
  - The Consumer Protection (Price And Supplies Control) Act
  - The Financial Reporting Act 2004
  - The Finance Act 2007
   
  Regulations falling under the MRA
 
 Indirect Taxes
    Customs
    - The Customs Regulations 1989
    - The Customs (Exports to the European Community Certificate) Regulations 1991
    - The Customs (Computer Document) Regulations 1994
    - The Customs (Use of Computer) Regulations 1997
    - The Customs Tariff
    - The Excise Regulations 1994
    - The Excise (Rodrigues) Regulations 1994
   
    Value Added Tax
    - The Value Added Tax Regulations
    - VAT (Solidarity Levy) Regulations 2006
   
 
 Direct Taxes
    Regulations falling under the income tax
    - The Income Tax Regulations 1996
    - The Income Tax (Foreign Tax Credit) Regulations 1996
   
IFRS AND IAS SUMMARIES
  IFRSs
  - IFRS 1 First-time Adoption of International Financial Reporting Standards
 
  - IFRS 3 Business Combinations
  - IFRS 4 Insurance Contracts
  - IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  - IFRS 6 Exploration for and evaluation of Mineral Resources
  - IFRS 7 Financial Instruments: Disclosures
  - IFRS 8 Operating Segments
     
  IASs
  - IAS 1 Presentation of Financial Statements
  - IAS 2 Inventories
  - IAS 7 Cash Flow Statements
  - IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  - IAS 10 Events After the Balance Sheet Date
  - IAS 11 Construction Contracts
  - IAS 12 Income Taxes
  - IAS 16 Property, Plant and Equipment
  - IAS 17 Leases
  - IAS 18 Revenue
  - IAS 19 Employee Benefits
  - IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
  - IAS 21 The Effects of Changes in Foreign Exchange Rates
  - IAS 23 Borrowing Costs
  - IAS 24 Related Party Disclosures
  - IAS 26 Accounting and Reporting by Retirement Benefit Plans
  - IAS 27 Consolidated and Separate Financial Statements
  - IAS 28 Investments in Associates
  - IAS 29 Financial Reporting in Hyperinflationary Economies
  - IAS 31 Interests in Joint Ventures
  - IAS 32 Financial Instruments: Presentation
  - IAS 33 Earnings per Share
  - IAS 34 Interim Financial Reporting
  - IAS 36 Impairment of Assets
  - IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  - IAS 38 Intangible Assets
  - IAS 39 Financial Instruments: Recognition and Measurement
  - IAS 40 Investment Property
  - IAS 41 Agriculture
MIPA RULES
  - MIPA Fees Rules
  - MIPA Membership Rules 2005
  - MIPA Rules governing meeting 2005
  - MIPA Rules relating to Practicing Certificates for Public
   
IFAC CODE OF ETHICS
  - Code of Ethics for Professional Accountants
 
   
 
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