Summary of documents that amend IAS 12

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Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 9 Financial Instruments July 2014 1 January 2018*
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017*
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) October 2012 1 January 2014*
Presentation of Items of Other Comprehensive Income (Amendments to IAS 1) June 2011 1 July 2012*
IFRS 11 Joint Arrangements May 2011 1 January 2013*
Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12) December 2010 1 January 2012*
IFRS 9 Financial Instruments October 2010 1 January 2015*
IFRS 9 Financial Instruments November 2009 1 January 2015*
IFRS 3 Business Combinations January 2008 1 July 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IFRS 3 Business Combinations March 2004 31 March 2004
IFRS 2 Share-based Payment February 2004 1 January 2005*
Improvements to IASs: IAS 1 Presentation of Financial Statements December 2003 1 January 2005*
Improvements to IASs: IAS 21 The Effects of Changes in Foreign Exchange Rates December 2003 1 January 2005*
Improvements to IASs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors December 2003 1 January 2005*
IAS 39 Financial Instruments: Recognition and Measurement December 2003 1 January 2005*
SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets 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

Summary of documents that withdrew IAS 12

Standard Date of publication Effective date (*denotes early adoption applicable)
None found