Summary of documents that amend IAS 38

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Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017*
Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) May 2014 1 January 2016*
Annual Improvements to IFRSs 2010–2012 Cycle December 2013 1 July 2014*
IFRS 10 Consolidated Financial Statements May 2011 1 January 2013*
IFRS 11 Joint Arrangements May 2011 1 January 2013*
IFRS 13 Fair Value Measurement May 2011 1 January 2013*
Improvements to IFRSs April 2009 1 July 2009*
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*
IAS 23 Borrowing Costs March 2007 1 January 2009*
IFRIC 3 Emission Rights December 2004 1 March 2005*
IFRS 2 Share-based Payment February 2004 1 January 2005*
Improvements to IASs: IAS 16 Property, Plant and Equipment 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*
SIC-32 Intangible Assets—Web Site Costs March 2002 25 March 2002
SIC-6 Costs of Modifying Existing Software May 1998 1 June 1998

Summary of documents that withdrew IAS 38

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