Summary of documents that amend

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Standard Date of publication Effective date (*denotes early adoption applicable)
IFRIC 21 Levies May 2013 1 January 2014*
IAS 27 Separate Financial Statements May 2011 1 January 2013*
IAS 28 Investments in Associates and Joint Ventures May 2011 1 January 2013*
IFRS 1 First-time Adoption of International Financial Reporting Standards November 2008 1 July 2009*
IFRIC 15 Agreements for the Construction of Real Estate July 2008 1 January 2009*
IFRIC 16 Hedges of a Net Investment in a Foreign Operation July 2008 1 October 2008*
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction July 2007 1 January 2008*
IFRIC 13 Customer Loyalty Programmes June 2007 1 July 2008*
IFRIC 11 IFRS 2—Group and Treasury Share Transactions November 2006 1 March 2007*
Improvements to IASs December 2003 1 January 2005*
Improvements to IASs: IAS 17 Leases December 2003 1 January 2005*
Improvements to IASs: IAS 28 Investments in Associates December 2003 1 January 2005*
Improvements to IASs: IAS 33 Earnings per Share December 2003 1 January 2005*
Improvements to IASs: IAS 40 Investment Property December 2003 1 January 2005*
IAS 32 Financial Instruments: Disclosure and Presentation December 2003 1 January 2005*

Summary of documents that withdrew

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