Standards and Interpretations chart

The chart below displays all the Standards and Interpretations published by the IASB, the publication date and effective date for each Standard and Interpretation, and the Standards and Interpretations that it has amended.

Information can be sorted by the publication date or effective date by clicking on the top headings.

By clicking on a Standard or Interpretation reference in the 'Standards/Interpretations amended' or 'Standards/Interpretations withdrawn' columns, you can see a summary of all of the Standards and Interpretations that have amended it.

Standard/Interpretation Date of publication Effective date (*denotes early adoption applicable) Standards/Interpretations amended Standards/Interpretations withdrawn
Disclosure Initiative (Amendments to IAS 1) December 2014 1 January 2016* IAS 1, IAS 34, IFRS 4, IFRS 7, IFRS 8
Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28) December 2014 1 January 2016* IAS 28, IFRS 10, IFRS 12
Annual Improvements to IFRSs 2012–2014 Cycle September 2014 1 January 2016* IAS 1, IAS 2, IAS 8, SIC-7, IAS 12, IAS 18, IAS 19, IAS 20, IAS 21, IAS 32, IAS 34, IAS 36, IAS 37, IAS 39, IFRS 1, IFRS 1, IFRS 3, IFRS 4, IFRS 5, IFRS 5, IFRS 7, IFRS 7, SIC-27, IFRIC 2, IFRIC 5, IFRIC 10, IFRIC 12, IFRIC 16, IFRIC 19, IFRS 9 (as issued 2009), IFRS 9 (as issued 2010) IFRIC 9, IFRS 9 (as issued 2009), IFRS 9 (as issued 2010)
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28) September 2014 1 January 2016* IAS 28, IFRS 10
Equity Method in Separate Financial Statements (Amendments to IAS 27) August 2014 1 January 2016* IAS 27, IAS 28, IFRS 1
IFRS 9 Financial Instruments July 2014 1 January 2018* IAS 1, IAS 2, IAS 8, SIC-7, IAS 10, IAS 12, IAS 17, IAS 19, IAS 20, IAS 21, IAS 23, IAS 27, IAS 28, IAS 32, IAS 33, IAS 36, IAS 37, IAS 39, IAS 40, IAS 41, IFRS 1, IFRS 2, IFRS 3, IFRS 4, IFRS 5, IFRS 7, SIC-27, IFRIC 2, IFRIC 4, IFRIC 5, IFRS 10, IFRS 12, IFRS 13, IFRIC 10, IFRIC 12, IFRIC 16, IFRIC 17, IFRIC 19, IFRS 9 (as issued 2010), IFRS 9 (as issued 2013), IFRS 9 (as issued 2009) IFRIC 9, IFRS 9 (as issued 2009), IFRS 9 (as issued 2010), IFRS 9 (as issued 2013)
Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) June 2014 1 January 2016* IAS 1, IAS 16, IAS 17, IAS 23, IAS 36, IAS 40, IAS 41
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017* IAS 1, IAS 2, IAS 12, IAS 16, IAS 23, IAS 32, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39, IAS 40, IAS 41, IFRS 1, IFRS 3, IFRS 4, SIC-27, SIC-32, IFRIC 12, IFRIC 17, IFRS 9 (as issued 2013), IFRS 9 (as issued 2009), IFRS 9 (as issued 2010) IAS 11, IAS 18, IFRIC 13, IFRIC 15, IFRIC 18, SIC-31
Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) May 2014 1 January 2016* IFRS 1, IFRS 11
Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) May 2014 1 January 2016* IAS 16, IAS 38, IFRIC 12
IFRS 14 Regulatory Deferral Accounts January 2014 1 January 2016* IFRS 1
Annual Improvements to IFRSs 2010–2012 Cycle December 2013 1 July 2014* IAS 16, IAS 24, IAS 37, IAS 38, IAS 39, IFRS 2, IFRS 3, IFRS 8, IFRS 13, IFRS 9 (as issued 2010), IFRS 9 (as issued 2009)
Annual Improvements to IFRSs 2011–2013 Cycle December 2013 1 July 2014* IAS 40, IFRS 1, IFRS 3, IFRS 13
Defined Benefit Plans: Employee Contributions (Amendments to IAS 19) November 2013 1 July 2014* IAS 19
Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39) June 2013 1 January 2014* IAS 39
Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36) May 2013 1 January 2014* IAS 36
IFRIC 21 Levies May 2013 1 January 2014*
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) October 2012 1 January 2014* IAS 7, IAS 12, IAS 24, IAS 27, IAS 28, IAS 32, IAS 34, IAS 39, IFRS 1, IFRS 3, IFRS 5, IFRS 7, IFRS 10, IFRS 12, IFRS 13, IFRS 9 (as issued 2010), IFRS 9 (as issued 2009)
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) June 2012 1 January 2013* IFRS 1, IFRS 10, IFRS 11, IFRS 12
Annual Improvements to IFRSs 2009–2011 Cycle May 2012 1 January 2013* IAS 1, IAS 16, IAS 32, IAS 34, IFRS 1
Government Loans (Amendments to IFRS 1) March 2012 1 January 2013* IFRS 1
Mandatory Effective Date and Transition Disclosures (Amendments to IFRS 9 (2009), IFRS 9 (2010) and IFRS 7) December 2011 1 January 2015* IFRS 7, IFRS 9 (as issued 2010), IFRS 9 (as issued 2009)
Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32) December 2011 1 January 2014* IAS 32
Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) December 2011 1 January 2013 IAS 32, IFRS 7
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine October 2011 1 January 2013* IFRS 1
IAS 19 Employee Benefits June 2011 1 January 2013* IAS 1, IAS 24, IAS 34, IAS 36, IAS 40, IFRS 1, IFRS 2, IFRS 8, IFRIC 5, IFRS 10, IFRS 13, IFRIC 14, IFRS 9 (as issued 2010), IFRS 9 (as issued 2009)
Presentation of Items of Other Comprehensive Income (Amendments to IAS 1) June 2011 1 July 2012* IAS 1, IAS 12, IAS 20, IAS 21, IAS 32, IAS 33, IAS 34, IFRS 1, IFRS 5, IFRS 7
IAS 27 Separate Financial Statements May 2011 1 January 2013* IAS 27 (as amended 2008)
IAS 28 Investments in Associates and Joint Ventures May 2011 1 January 2013* IAS 28 (as revised 2003)
IFRS 10 Consolidated Financial Statements May 2011 1 January 2013* IAS 1, IAS 7, SIC-7, IAS 21, IAS 24, IAS 27, IAS 32, IAS 33, IAS 36, IAS 38, IFRS 1, IFRS 2, IFRS 3, IFRS 4, IFRS 5, IFRS 7, IFRS 8, IFRIC 4, IFRIC 5, IFRIC 17, IAS 19 (as issued 2001), IAS 39 (as amended 2010), IAS 39 (as amended 2009), IFRS 9 (as issued 2010), IFRS 9 (as issued 2009) IAS 27, SIC-12
IFRS 11 Joint Arrangements May 2011 1 January 2013* IAS 7, IAS 12, IAS 18, IAS 21, IAS 24, IAS 32, IAS 33, IAS 36, IAS 38, IFRS 1, IFRS 2, IFRS 3, IFRS 5, IFRS 7, IFRIC 5, IFRIC 9, IFRIC 16, IAS 39 (as amended 2009), IFRS 9 (as issued 2010), IFRS 9 (as issued 2009) IAS 31, SIC-13
IFRS 12 Disclosure of Interests in Other Entities May 2011 1 January 2013* IAS 1, IAS 24
IFRS 13 Fair Value Measurement May 2011 1 January 2013* IAS 1, IAS 2, IAS 8, IAS 10, IAS 16, IAS 17, IAS 18, IAS 20, IAS 21, IAS 27, IAS 31, IAS 33, IAS 36, IAS 38, IAS 40, IAS 41, IFRS 1, IFRS 2, IFRS 3, IFRS 4, IFRS 5, SIC-31, SIC-32, IFRIC 4, IFRIC 12, IFRIC 13, IFRIC 14, IFRIC 17, IAS 19 (as issued 2001), IAS 28 (as amended 2009), IAS 31 (as amended 2009), IAS 32 (as amended 2010), IAS 34 (as amended 2010), IAS 39 (as amended 2009), IFRIC 19 (as amended 2010), IFRIC 2 (as amended 2009), IFRS 7 (as amended 2009), IFRS 9 (as issued 2010), IFRS 9 (as issued 2009)
Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12) December 2010 1 January 2012* IAS 12 SIC-21
Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendments to IFRS 1) December 2010 1 July 2011* IFRS 1, IFRS 9 (as issued 2010), IFRS 9 (as issued 2009)
IFRS 9 Financial Instruments October 2010 1 January 2015* IAS 1, IAS 2, IAS 8, IAS 12, IAS 17, IAS 18, IAS 20, IAS 21, IAS 27, IAS 28, IAS 31, IAS 32, IAS 36, IAS 37, IAS 39, IAS 40, IAS 41, IFRS 1, IFRS 2, IFRS 3, IFRS 4, IFRS 5, IFRS 7, SIC-27, IFRIC 2, IFRIC 4, IFRIC 5, IFRIC 10, IFRIC 12, IFRIC 17, IFRIC 19 IFRIC 9, IFRS 9 (as issued 2009)
Disclosures—Transfers of Financial Assets (Amendments to IFRS 7) October 2010 1 July 2011* IFRS 1, IFRS 7
Improvements to IFRSs May 2010 1 January 2011* IAS 1, IAS 34, IFRS 1, IFRS 7, IFRIC 13
Improvements to IFRSs May 2010 1 July 2010* IAS 21, IAS 28, IAS 31, IAS 32, IAS 39, IFRS 3, IFRS 7
Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendments to IFRS 1) January 2010 1 July 2010* IFRS 1, IFRS 7
IFRS 9 Financial Instruments November 2009 1 January 2015* IAS 1, IAS 2, IAS 8, IAS 12, IAS 17, IAS 18, IAS 19, IAS 21, IAS 27, IAS 28, IAS 31, IAS 32, IAS 36, IAS 39, IAS 40, IAS 41, IFRS 1, IFRS 2, IFRS 3, IFRS 4, IFRS 5, IFRS 7, IFRIC 4, IFRIC 5, IFRIC 9, IFRIC 10, IFRIC 12, IFRIC 17
Prepayments of a Minimum Funding Requirement (Amendments to IFRIC 14) November 2009 1 January 2011* IFRIC 14
IAS 24 Related Party Disclosures November 2009 1 January 2011* IAS 19, IFRS 8 IAS 24 (as revised 2003)
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments November 2009 1 July 2010* IFRS 1
Classification of Rights Issues (Amendments to IAS 32) October 2009 1 February 2010* IAS 32
Additional Exemptions for First-time Adopters (Amendments to IFRS 1) July 2009 1 January 2010* IFRS 1
Group Cash-settled Share-based Payment Transactions (Amendments to IFRS 2) June 2009 1 January 2010* IFRS 2 IFRIC 11, IFRIC 8
Improvements to IFRSs April 2009 1 January 2010* IAS 1, IAS 7, IAS 17, IAS 18, IAS 36, IAS 39, IFRS 5, IFRS 6, IFRS 8
Improvements to IFRSs April 2009 1 July 2009* IAS 38, IFRS 2, IFRIC 9, IFRIC 16
Embedded Derivatives (Amendments to IFRIC 9 and IAS 39) March 2009 30 June 2009 IAS 39, IFRIC 9
Improving Disclosures about Financial Instruments (Amendments to IFRS 7) March 2009 1 January 2009* IFRS 4, IFRS 7
IFRIC 18 Transfers of Assets from Customers January 2009 1 July 2009* IFRS 1
IFRIC 17 Distributions of Non-cash Assets to Owners November 2008 1 July 2009* IAS 10, IFRS 5
IFRS 1 First-time Adoption of International Financial Reporting Standards November 2008 1 July 2009* IAS 27, IAS 39, IFRS 6
Reclassification of Financial Assets—Effective Date and Transition (Amendments to IAS 39 and IFRS 7) November 2008 1 July 2008 IAS 39, IFRS 7
Reclassification of Financial Assets (Amendments to IAS 39 and IFRS 7) October 2008 1 July 2008 IAS 39, IFRS 7
Eligible Hedged Items (Amendments to IAS 39) July 2008 1 July 2009* IAS 39
IFRIC 15 Agreements for the Construction of Real Estate July 2008 1 January 2009* IFRIC 15
IFRIC 16 Hedges of a Net Investment in a Foreign Operation July 2008 1 October 2008* IFRIC 16
Improvements to IFRSs May 2008 1 July 2009* IFRS 5
Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27) May 2008 1 January 2009* IAS 18, IAS 21, IAS 27, IAS 36, IFRS 1
Improvements to IFRSs May 2008 1 January 2009* IAS 1, IAS 8, IAS 10, IAS 16, IAS 18, IAS 19, IAS 20, IAS 23, IAS 28, IAS 29, IAS 31, IAS 34, IAS 36, IAS 38, IAS 39, IAS 40, IAS 41, IFRS 7, IAS 27 (as amended 2008)
Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1) February 2008 1 January 2009* IAS 1, IAS 32, IAS 39, IFRS 7, IFRIC 2
IAS 27 Consolidated and Separate Financial Statements January 2008 1 July 2009* IAS 1, IAS 7, SIC-7, IAS 14, IAS 21, IAS 28, IAS 31, IAS 32, IAS 33, IAS 39, IFRS 1, IFRS 4, IFRS 5 IAS 27 (as revised 2003)
IFRS 3 Business Combinations January 2008 1 July 2009* IAS 12, IAS 16, IAS 28, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39, IFRS 1, IFRS 2, IFRS 4, IFRS 5, IFRS 7, IFRIC 9 IFRS 3 (as issued 2004)
Vesting Conditions and Cancellations (Amendments to IFRS 2) January 2008 1 January 2009* IFRS 2
IAS 1 Presentation of Financial Statements September 2007 1 January 2009* IAS 7, IAS 8, SIC-7, IAS 10, IAS 11, IAS 12, IAS 14, IAS 16, IAS 19, IAS 20, IAS 21, IAS 24, IAS 27, IAS 28, IAS 29, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39, IAS 40, IAS 41, IFRS 1, IFRS 2, IFRS 4, IFRS 5, IFRS 6, IFRS 7, IFRS 8, SIC-10, SIC-13, SIC-15, SIC-25, SIC-29, SIC-32, IFRIC 1, IFRIC 5, IFRIC 7, Preface, IFRIC 10, IFRIC 12, Framework IAS 1 (as revised 2003)
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction July 2007 1 January 2008* IFRIC 14
IFRIC 13 Customer Loyalty Programmes June 2007 1 July 2008* IFRIC 13
IAS 23 Borrowing Costs March 2007 1 January 2009* IAS 1, IAS 7, IAS 8, IAS 11, IAS 16, IAS 38, IFRS 1, IFRIC 1, IFRIC 12 IAS 23 (as revised 1993)
IFRS 8 Operating Segments November 2006 1 January 2009* IAS 2, IAS 7, IAS 14, IAS 19, IAS 27, IAS 33, IAS 34, IAS 36, IFRS 1, IFRS 4, IFRS 5, IFRS 6, IFRS 7 IAS 14
IFRIC 12 Service Concession Arrangements November 2006 1 January 2008* IFRS 1, SIC-29, IFRIC 4
IFRIC 11 IFRS 2—Group and Treasury Share Transactions November 2006 1 March 2007* IFRIC 11
IFRIC 10 Interim Financial Reporting and Impairment July 2006 1 November 2006* IAS 34
IFRIC 9 Reassessment of Embedded Derivatives March 2006 1 June 2006* IAS 39
IFRIC 8 Scope of IFRS 2 January 2006 1 May 2006* IFRS 2
IFRS 4 Insurance Contracts December 2005 1 January 2007* IFRS 4 IFRS 4 (as issued 2004)
Net Investment in a Foreign Operation (Amendments to IAS 21) December 2005 1 January 2006* IAS 21
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies November 2005 1 March 2006* IAS 29
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment September 2005 1 December 2005* IAS 37
Capital Disclosures (Amendments to IAS 1) August 2005 1 January 2007* IAS 1
IFRS 7 Financial Instruments: Disclosures August 2005 1 January 2007* IAS 1, IAS 14, IAS 17, IAS 32, IAS 33, IAS 39, IAS 41, IFRS 1, IFRS 4, IAS 32 (as revised 2003), IAS 39 (as amended April 2005), IAS 39 (as amended June 2005), IAS 39 (as revised 2003) IAS 30
Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) August 2005 1 January 2006* IAS 32, IAS 37, IAS 39, IFRS 4, IFRS 7
Amendments to IFRS 1 and IFRS 6 June 2005 1 January 2006 IFRS 1, IFRS 6
The Fair Value Option (Amendments to IAS 39) June 2005 1 January 2006* IAS 32, IAS 39, IFRS 1
Cash Flow Hedge Accounting of Forecast Intragroup Transactions (Amendments to IAS 39) April 2005 1 January 2006* IAS 39
Actuarial Gains and Losses, Group Plans and Disclosures (Amendments to IAS 19) December 2004 1 January 2006* IAS 1, IAS 19, IAS 24, IFRS 1
IFRIC 4 Determining whether an Arrangement contains a Lease December 2004 1 January 2006* IAS 17
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds December 2004 1 January 2006* IAS 27, IAS 28, IAS 31, SIC-12
IFRS 6 Exploration for and Evaluation of Mineral Resources December 2004 1 January 2006* IAS 16, IAS 38, IFRS 1
IFRIC 3 Emission Rights December 2004 1 March 2005* IAS 20, IAS 37, IAS 38
Transition and Initial Recognition of Financial Assets and Financial Liabilities (Amendments to IAS 39) December 2004 1 January 2005* IAS 39, IFRS 1
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments November 2004 1 January 2005* IAS 32
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities May 2004 1 September 2004* IAS 37
Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (Amendments to IAS 39) March 2004 1 January 2005* IAS 32, IAS 39
IFRS 4 Insurance Contracts March 2004 1 January 2005* IAS 18, IAS 19, IAS 37, IFRS 1, IAS 32 (as revised 2003), IAS 39 (as revised 2003), IAS 40 (as revised 2003)
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations March 2004 1 January 2005* IAS 10, IAS 14, IAS 27, IAS 28, IAS 31, IAS 37, IAS 41, IFRS 1, IFRS 3, IAS 1 (as revised 2003), IAS 16 (as revised 2003), IAS 17 (as revised 2003), IAS 36 (as issued 1998), IAS 36 (as revised 2004), IAS 38 (as issued 1998), IAS 38 (as revised 2004), IAS 40 (as revised 2004) IAS 35
IAS 36 and IAS 38 March 2004 31 March 2004* IAS 16 IAS 36 (as issued 1998), IAS 38 (as issued 1998)
IFRS 3 Business Combinations March 2004 31 March 2004 IAS 12, IAS 14, IAS 19, IAS 27, IAS 28, IAS 31, IAS 33, IAS 34, IAS 37, IFRS 1, SIC-25, SIC-32, IAS 16 (as revised 2003), IAS 32 (as revised 2003), IAS 39 (as revised 2003) IAS 22 (as issued 1998), SIC-22, SIC-28, SIC-9
IFRS 2 Share-based Payment February 2004 1 January 2005* IAS 12, IAS 16, IAS 19, IAS 32, IAS 33, IAS 38, IAS 39, IFRS 1
Improvements to IASs: IAS 1 Presentation of Financial Statements December 2003 1 January 2005* IAS 12, IAS 19, IAS 34, IAS 35, IAS 41, SIC-29, Preface IAS 1 (as revised 1997)
Improvements to IASs: IAS 10 Events after the Balance Sheet Date December 2003 1 January 2005* IAS 22, IAS 35, IAS 37 IAS 10 (as revised 1999)
Improvements to IASs: IAS 2 Inventories December 2003 1 January 2005* IAS 14, IAS 34, IAS 41 IAS 2 (as revised 1993), SIC-1
Improvements to IASs: IAS 24 Related Party Disclosures December 2003 1 January 2005* IAS 30 IAS 24 (reformatted 1994)
Improvements to IASs: IAS 27 Consolidated and Separate Financial Statements December 2003 1 January 2005* SIC-9, IAS 22, SIC-12 IAS 27 (as revised 2000), SIC-33
Improvements to IASs: IAS 28 Investments in Associates December 2003 1 January 2005* IAS 28 (as revised 2000), SIC-20, SIC-3, SIC-33
Improvements to IASs: IAS 31 Interests in Joint Ventures December 2003 1 January 2005* SIC-13 IAS 31 (as revised 2000)
Improvements to IASs: IAS 33 Earnings per Share December 2003 1 January 2005* IAS 33 (as issued 1997), SIC-24
Improvements to IASs: IAS 40 Investment Property December 2003 1 January 2005* IAS 40 (as issued 2000)
Improvements to IASs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors December 2003 1 January 2005* IAS 7, IAS 12, IAS 14, IAS 19, IAS 20, IAS 22, IAS 23, IAS 34, IAS 35, IAS 36, IAS 37, IAS 38, IFRS 1, SIC-12, SIC-13, SIC-21, SIC-22, SIC-25, SIC-27, SIC-31 IAS 8 (as revised 2003), SIC-18, SIC-2
Improvements to IASs December 2003 1 January 2005* IAS 15 (approved by the Board)
IAS 32 Financial Instruments: Disclosure and Presentation December 2003 1 January 2005* draft SIC Interpretation D34, IAS 32 (as revised 2000), SIC-16, SIC-17, SIC-5
IAS 39 Financial Instruments: Recognition and Measurement December 2003 1 January 2005* IAS 12, IAS 18, IAS 19, IAS 30, IAS 36, IAS 37, IFRS 1 IAS 39 (as revised 2000)
IFRS 1 First-time Adoption of International Financial Reporting Standards June 2003 1 January 2004* IAS 39 SIC-8
Employee Benefits: The Asset Ceiling (Amendments to IAS 19) May 2002 31 May 2002* IAS 19
SIC-32 Intangible Assets—Web Site Costs March 2002 25 March 2002 IAS 38
SIC-30 Reporting Currency—Translation from Measurement Currency to Presentation Currency December 2001 1 January 2002 IAS 21, IAS 29
SIC-33 Consolidation and Equity Method—Potential Voting Rights and Allocation of Ownership Interests December 2001 1 January 2002 IAS 27, IAS 28, IAS 39
SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease December 2001 31 December 2001 IAS 1, IAS 17, IAS 18
SIC-28 Business Combinations—Date of Exchange' and Fair Value of Equity Instruments December 2001 31 December 2001 IAS 22
SIC-29 Disclosure—Service Concession Arrangements December 2001 31 December 2001 IAS 1
SIC-31 Revenue—Barter Transactions Involving Advertising Services December 2001 31 December 2001 IAS 18
SIC-19 Reporting Currency—Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 November 2000 1 January 2001 IAS 21, IAS 29
SIC-24 Earnings Per Share—Financial Instruments and Other Contracts that May Be Settled in Shares November 2000 1 December 2000 IAS 33
SIC-20 Equity Accounting Method—Recognition of Losses July 2000 15 July 2000 IAS 28
SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets July 2000 15 July 2000 IAS 12
SIC-22 Business Combinations—Subsequent Adjustment of Fair Values and Goodwill Initially Reported July 2000 15 July 2000 IAS 22
SIC-23 Property, Plant and Equipment—Major Inspection or Overhaul Costs July 2000 15 July 2000 IAS 16
SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders July 2000 15 July 2000 IAS 12
SIC-18 Consistency—Alternative Methods January 2000 1 July 2000 IAS 1
SIC-17 Equity—Costs of an Equity Transaction January 2000 30 January 2000 IAS 32
SIC-15 Operating Leases—Incentives July 1999 1 January 1999 IAS 17
SIC-16 Share Capital—Reacquired Own Equity Instruments (Treasury Shares) January 1999 1 July 1999 IAS 32
SIC-12 Consolidation—Special Purpose Entities November 1998 1 July 1999* IAS 27
SIC-14 Property, Plant and Equipment—Compensation for the Impairment or Loss of Items November 1998 1 July 1999 IAS 16
SIC-13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers November 1998 1 January 1999* IAS 31
SIC-10 Government Assistance—No Specific Relation to Operating Activities July 1998 1 August 1998 IAS 20
SIC-11 Foreign Exchange—Capitalisation of Losses Resulting from Severe Currency Devaluations July 1998 1 August 1998 IAS 21
SIC-8 First-Time Application of IASs as the Primary Basis of Accounting July 1998 1 August 1998 IAS 1
SIC-9 Business Combinations—Classification either as Acquisitions or Unitings of Interests July 1998 1 August 1998 IAS 22
SIC-5 Classification of Financial Instruments—Contingent Settlement Provisions May 1998 1 June 1998 IAS 32
SIC-6 Costs of Modifying Existing Software May 1998 1 June 1998 IAS 38
SIC-7 Introduction of the Euro May 1998 1 June 1998 IAS 21
SIC-1 Consistency—Different Cost Formulas for Inventories December 1997 1 January 1999 IAS 2
SIC-3 Elimination of Unrealised Profits and Losses on Transactions with Associates December 1997 1 June 1998 IAS 28
SIC-2 Borrowing Costs December 1997 1 January 1998 IAS 23