Summary of documents that amend IAS 24

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Standard Date of publication Effective date (*denotes early adoption applicable)
Annual Improvements to IFRSs 2010–2012 Cycle December 2013 1 July 2014*
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) October 2012 1 January 2014*
IAS 19 Employee Benefits June 2011 1 January 2013*
IFRS 10 Consolidated Financial Statements May 2011 1 January 2013*
IFRS 11 Joint Arrangements May 2011 1 January 2013*
IFRS 12 Disclosure of Interests in Other Entities May 2011 1 January 2013*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*

Summary of documents that withdrew IAS 24

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