Summary of documents that amend IAS 10

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Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 9 Financial Instruments July 2014 1 January 2018*
IFRS 13 Fair Value Measurement May 2011 1 January 2013*
IFRIC 17 Distributions of Non-cash Assets to Owners November 2008 1 July 2009*
Improvements to IFRSs May 2008 1 January 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations March 2004 1 January 2005*

Summary of documents that withdrew IAS 10

Standard Date of publication Effective date (*denotes early adoption applicable)
Improvements to IASs: IAS 10 Events after the Balance Sheet Date December 2003 1 January 2005*