Summary of documents that amend IAS 17

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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 13 Fair Value Measurement May 2011 1 January 2013*
Improvements to IFRSs April 2009 1 January 2010*
IFRS 7 Financial Instruments: Disclosures August 2005 1 January 2007*
IFRIC 4 Determining whether an Arrangement contains a Lease December 2004 1 January 2006*
SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease December 2001 31 December 2001
SIC-15 Operating Leases—Incentives July 1999 1 January 1999

Summary of documents that withdrew IAS 17

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