Summary of documents that amend IAS 35

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Standard Date of publication Effective date (*denotes early adoption applicable)
Improvements to IASs: IAS 1 Presentation of Financial Statements December 2003 1 January 2005*
Improvements to IASs: IAS 10 Events after the Balance Sheet Date 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 35

Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations March 2004 1 January 2005*