Summary of documents that amend IAS 1

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Standard Date of publication Effective date (*denotes early adoption applicable)
Disclosure Initiative (Amendments to IAS 1) December 2014 1 January 2016*
IFRS 9 Financial Instruments July 2014 1 January 2018*
Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) June 2014 1 January 2016*
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017*
Annual Improvements to IFRSs 2009–2011 Cycle May 2012 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 10 Consolidated Financial Statements May 2011 1 January 2013*
IFRS 12 Disclosure of Interests in Other Entities May 2011 1 January 2013*
IFRS 13 Fair Value Measurement May 2011 1 January 2013*
IFRS 9 Financial Instruments October 2010 1 January 2015*
Improvements to IFRSs May 2010 1 January 2011*
IFRS 9 Financial Instruments November 2009 1 January 2015*
Improvements to IFRSs April 2009 1 January 2010*
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*
IAS 27 Consolidated and Separate Financial Statements January 2008 1 July 2009*
IAS 23 Borrowing Costs March 2007 1 January 2009*
Capital Disclosures (Amendments to IAS 1) August 2005 1 January 2007*
IFRS 7 Financial Instruments: Disclosures August 2005 1 January 2007*
Actuarial Gains and Losses, Group Plans and Disclosures (Amendments to IAS 19) December 2004 1 January 2006*
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations March 2004 1 January 2005*
IFRS 3 Business Combinations March 2004 31 March 2004
SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease December 2001 31 December 2001
SIC-29 Disclosure—Service Concession Arrangements December 2001 31 December 2001
SIC-18 Consistency—Alternative Methods January 2000 1 July 2000
SIC-8 First-Time Application of IASs as the Primary Basis of Accounting July 1998 1 August 1998

Summary of documents that withdrew IAS 1

Standard Date of publication Effective date (*denotes early adoption applicable)
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
Improvements to IASs: IAS 1 Presentation of Financial Statements December 2003 1 January 2005*