Summary of documents that amend IAS 11

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Standard Date of publication Effective date (*denotes early adoption applicable)
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IAS 23 Borrowing Costs March 2007 1 January 2009*

Summary of documents that withdrew IAS 11

Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017*