Summary of documents that amend IAS 2

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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*
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 May 2008 1 January 2009*
IFRS 8 Operating Segments November 2006 1 January 2009*
IFRS 3 Business Combinations March 2004 31 March 2004
SIC-1 Consistency—Different Cost Formulas for Inventories December 1997 1 January 1999

Summary of documents that withdrew IAS 2

Standard Date of publication Effective date (*denotes early adoption applicable)
Improvements to IASs: IAS 2 Inventories December 2003 1 January 2005*