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BRILLIANT’S Accounting Standards 63

IAS 24 Related Party Disclosures / [aboQ>oS> nmQ>u {S>ñŠbmoOg© 2009*
IAS 25 Accounting for Investments / B§doñQ>_|Q²>g Ho$ {bE AH$mC§qQ>J
Superseded by IAS 39 and IAS 40 effective 2001
2001 H$mo à^mdr IAS 39 VWm IAS 40 Ûmam ^§J H$a {X`m

IAS 26 Accounting and Reporting by Retirement Benefit Plans
[aQ>m`a_|Q> ~oZr{\$Q> ßbm§g Ûmam AH$mC§qQ>J VWm [anmo{Q>ªJ 1987

IAS 27 Separate Financial Statements / gonaoQ> \$m`Z§o{e`b ñQ>oQ>_|Q²>g (2011) 2011
IAS 27 Consolidated and Separate Financial Statements
H§$gmo{bS>oQ>oS> VWm gonaoQ> \$m`Z|{e`b ñQ>oQ>_|Q²>g
Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013
1 OZdar 2013 H$mo à^mdr IFRS 10, IFRS 12 VWm IAS 27 (2011) Ûmam ^§J H$a {X`m 2003
IAS 28 Investments in Associates and Joint Ventures (2011)
Egmo{gEQ²>g VWm Om°B§Q> d|Mg© _| B§doñQ>_|Q²>g (2011) 2011
IAS 28 Investments in Associates / Egmo{gEQ²>g _| B§doñQ>_|Q²>g

Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013
1 OZdar 2013 H$mo à^mdr IAS 28 (2011) VWm IFRS Ûmam ^§J H$a {X`m 2003

IAS 29 Financial Reporting in Hyperinflationary Economies
hm`na B§âboeZar BH$moZm°{_Šg _| \$m`Z|{e`b [anmo{Q>ªJ 1989
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial
Institutions / ~¢³g VWm g_mZ \$m`Z|{e`b B§ñQ>rQ²>`ye§g _§o {S>ñŠbmoOg©
Superseded by IFRS 7 effective 1 January 2007
1 OZdar 2007 H$mo à^mdr IFRS 7 Ûmam ^§J H$a {X`m 1990
IAS 31 Interests In Joint Ventures / Om°B§Q> d|Mg© _| ã`mO
Superseded by IFRS 11 and IFRS 12 effective 1 January 2013
1 OZdar 2013 H$mo à^mdr IFRS 11 VWm IFRS 12 Ûmam ^§J H$a {X`m 2003*
IAS 32 Financial Instruments: Presentation / \$m`Z|{e`b B§ñQ¯>_§oQ²>g… àñVw{V 2003*

IAS 33 Earnings Per Share / A{Zª½g na eo¶a 2003*
IAS 34 Interim Financial Reporting / B§Q>[a_ \$m`Z|{e`b [anmo{Q>ªJ 1998
IAS 35 Discontinuing Operations / {S>gH§${Q>Ý`yB§J Am°naoe§g

Superseded by IFRS 5 effective 1 January 2005
1 OZdar 2005 H$mo à^mdr IFRS 5 Ûmam ^§J H$a {X`m 1998

IAS 36 Impairment of Assets / Båno`a_§oQ> Am°\$ AgoQ²>g 2004*