Summary of documents that amend IAS 31

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Standard Date of publication Effective date (*denotes early adoption applicable)
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*
Improvements to IFRSs May 2008 1 January 2009*
IAS 27 Consolidated and Separate Financial Statements January 2008 1 July 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-13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers November 1998 1 January 1999*

Summary of documents that withdrew IAS 31

Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 11 Joint Arrangements May 2011 1 January 2013*