Summary of documents that amend IAS 21

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Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 9 Financial Instruments July 2014 1 January 2018*
Presentation of Items of Other Comprehensive Income (Amendments to IAS 1) June 2011 1 July 2012*
IFRS 10 Consolidated Financial Statements May 2011 1 January 2013*
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*
Improvements to IFRSs May 2010 1 July 2010*
IFRS 9 Financial Instruments November 2009 1 January 2015*
Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27) May 2008 1 January 2009*
IAS 27 Consolidated and Separate Financial Statements January 2008 1 July 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
Net Investment in a Foreign Operation (Amendments to IAS 21) December 2005 1 January 2006*
IFRS 3 Business Combinations March 2004 31 March 2004
SIC-30 Reporting Currency—Translation from Measurement Currency to Presentation Currency December 2001 1 January 2002
SIC-19 Reporting Currency—Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 November 2000 1 January 2001
SIC-11 Foreign Exchange—Capitalisation of Losses Resulting from Severe Currency Devaluations July 1998 1 August 1998
SIC-7 Introduction of the Euro May 1998 1 June 1998

Summary of documents that withdrew IAS 21

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