Summary of documents that amend IAS 18

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Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 11 Joint Arrangements May 2011 1 January 2013*
IFRS 13 Fair Value Measurement May 2011 1 January 2013*
IFRS 9 Financial Instruments October 2010 1 January 2015*
IFRS 9 Financial Instruments November 2009 1 January 2015*
Improvements to IFRSs April 2009 1 January 2010*
Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27) May 2008 1 January 2009*
Improvements to IFRSs May 2008 1 January 2009*
IFRS 4 Insurance Contracts March 2004 1 January 2005*
IFRS 3 Business Combinations March 2004 31 March 2004
IAS 39 Financial Instruments: Recognition and Measurement December 2003 1 January 2005*
SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease December 2001 31 December 2001
SIC-31 Revenue—Barter Transactions Involving Advertising Services December 2001 31 December 2001

Summary of documents that withdrew IAS 18

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