Summary of documents that amend IAS 34

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Standard Date of publication Effective date (*denotes early adoption applicable)
Disclosure Initiative (Amendments to IAS 1) December 2014 1 January 2016*
Annual Improvements to IFRSs 2012–2014 Cycle September 2014 1 January 2016*
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017*
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) October 2012 1 January 2014*
Annual Improvements to IFRSs 2009–2011 Cycle May 2012 1 January 2013*
Presentation of Items of Other Comprehensive Income (Amendments to IAS 1) June 2011 1 July 2012*
IFRS 13 Fair Value Measurement May 2011 1 January 2013*
Improvements to IFRSs May 2010 1 January 2011*
Improvements to IFRSs May 2008 1 January 2009*
IFRS 3 Business Combinations January 2008 1 July 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IFRS 8 Operating Segments November 2006 1 January 2009*
IFRIC 10 Interim Financial Reporting and Impairment July 2006 1 November 2006*
IFRS 3 Business Combinations March 2004 31 March 2004
Improvements to IASs: IAS 1 Presentation of Financial Statements December 2003 1 January 2005*
Improvements to IASs: IAS 16 Property, Plant and Equipment December 2003 1 January 2005*
Improvements to IASs: IAS 2 Inventories December 2003 1 January 2005*
Improvements to IASs: IAS 21 The Effects of Changes in Foreign Exchange Rates December 2003 1 January 2005*
Improvements to IASs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors December 2003 1 January 2005*

Summary of documents that withdrew IAS 34

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