Summary of documents that amend IAS 22

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Standard Date of publication Effective date (*denotes early adoption applicable)
Improvements to IASs: IAS 10 Events after the Balance Sheet Date December 2003 1 January 2005*
Improvements to IASs: IAS 27 Consolidated and Separate Financial Statements December 2003 1 January 2005*
Improvements to IASs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors December 2003 1 January 2005*
SIC-28 Business Combinations—Date of Exchange' and Fair Value of Equity Instruments December 2001 31 December 2001
SIC-22 Business Combinations—Subsequent Adjustment of Fair Values and Goodwill Initially Reported July 2000 15 July 2000
SIC-9 Business Combinations—Classification either as Acquisitions or Unitings of Interests July 1998 1 August 1998

Summary of documents that withdrew IAS 22

Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 3 Business Combinations March 2004 31 March 2004