Summary of documents that amend IAS 37

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Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 9 Financial Instruments July 2014 1 January 2018*
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017*
Annual Improvements to IFRSs 2010–2012 Cycle December 2013 1 July 2014*
IFRS 9 Financial Instruments October 2010 1 January 2015*
IFRS 3 Business Combinations January 2008 1 July 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment September 2005 1 December 2005*
IFRIC 3 Emission Rights December 2004 1 March 2005*
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities May 2004 1 September 2004*
IFRS 4 Insurance Contracts March 2004 1 January 2005*
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
Improvements to IASs: IAS 10 Events after the Balance Sheet Date December 2003 1 January 2005*
Improvements to IASs: IAS 16 Property, Plant and Equipment December 2003 1 January 2005*
Improvements to IASs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors December 2003 1 January 2005*
IAS 39 Financial Instruments: Recognition and Measurement December 2003 1 January 2005*

Summary of documents that withdrew IAS 37

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