Summary of documents that amend IAS 27

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Standard Date of publication Effective date (*denotes early adoption applicable)
Equity Method in Separate Financial Statements (Amendments to IAS 27) August 2014 1 January 2016*
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) October 2012 1 January 2014*
IFRS 10 Consolidated Financial Statements May 2011 1 January 2013*
IFRS 9 Financial Instruments October 2010 1 January 2015*
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*
Improvements to IFRSs May 2008 1 January 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds December 2004 1 January 2006*
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations March 2004 1 January 2005*
IFRS 3 Business Combinations March 2004 31 March 2004
SIC-33 Consolidation and Equity Method—Potential Voting Rights and Allocation of Ownership Interests December 2001 1 January 2002
SIC-12 Consolidation—Special Purpose Entities November 1998 1 July 1999*

Summary of documents that withdrew IAS 27

Standard Date of publication Effective date (*denotes early adoption applicable)
IAS 27 Separate Financial Statements May 2011 1 January 2013*
IFRS 10 Consolidated Financial Statements May 2011 1 January 2013*
IAS 27 Consolidated and Separate Financial Statements January 2008 1 July 2009*
Improvements to IASs: IAS 27 Consolidated and Separate Financial Statements December 2003 1 January 2005*