The following resources provide guidance on the application of Financial Reporting Policy.
Revaluation of Non-Current Physical Assets
Guidance for the revaluation of plant, equipment and vehicle at fair value in accordance with FRD 103D.
Guidance on fair value under FRD 103D (28 kb DOC)
Other guidance
2008-09 Guidelines for compliance with FRD 22B (83 kb Word)
Disclosing the impacts of A-IFRS (Deloitte - March 2005) (657 kb PDF)
Guidance for compliance with FRD 24C (links to the EPA website)