Summary of documents that amend IAS 16

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Standard Date of publication Effective date (*denotes early adoption applicable)
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*
Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) May 2014 1 January 2016*
Annual Improvements to IFRSs 2010–2012 Cycle December 2013 1 July 2014*
Annual Improvements to IFRSs 2009–2011 Cycle May 2012 1 January 2013*
IFRS 13 Fair Value Measurement May 2011 1 January 2013*
Improvements to IFRSs May 2008 1 January 2009*
IFRS 3 Business Combinations January 2008 1 July 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IAS 23 Borrowing Costs March 2007 1 January 2009*
IFRS 6 Exploration for and Evaluation of Mineral Resources December 2004 1 January 2006*
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations March 2004 1 January 2005*
IAS 36 and IAS 38 March 2004 31 March 2004*
IFRS 3 Business Combinations March 2004 31 March 2004
IFRS 2 Share-based Payment February 2004 1 January 2005*
SIC-23 Property, Plant and Equipment—Major Inspection or Overhaul Costs July 2000 15 July 2000
SIC-14 Property, Plant and Equipment—Compensation for the Impairment or Loss of Items November 1998 1 July 1999

Summary of documents that withdrew IAS 16

Standard Date of publication Effective date (*denotes early adoption applicable)
Improvements to IASs: IAS 16 Property, Plant and Equipment December 2003 1 January 2005*