Summary of documents that amend IAS 14

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Standard Date of publication Effective date (*denotes early adoption applicable)
IAS 27 Consolidated and Separate Financial Statements January 2008 1 July 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IFRS 8 Operating Segments November 2006 1 January 2009*
IFRS 7 Financial Instruments: Disclosures August 2005 1 January 2007*
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
Improvements to IASs: IAS 16 Property, Plant and Equipment December 2003 1 January 2005*
Improvements to IASs: IAS 2 Inventories December 2003 1 January 2005*
Improvements to IASs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors December 2003 1 January 2005*

Summary of documents that withdrew IAS 14

Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 8 Operating Segments November 2006 1 January 2009*