Summary of documents that amend IAS 39

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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*
Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39) June 2013 1 January 2014*
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) October 2012 1 January 2014*
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 April 2009 1 January 2010*
Embedded Derivatives (Amendments to IFRIC 9 and IAS 39) March 2009 30 June 2009
Reclassification of Financial Assets—Effective Date and Transition (Amendments to IAS 39 and IFRS 7) November 2008 1 July 2008
Reclassification of Financial Assets (Amendments to IAS 39 and IFRS 7) October 2008 1 July 2008
Eligible Hedged Items (Amendments to IAS 39) July 2008 1 July 2009*
Improvements to IFRSs May 2008 1 January 2009*
Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1) February 2008 1 January 2009*
IAS 27 Consolidated and Separate Financial Statements January 2008 1 July 2009*
IFRS 3 Business Combinations January 2008 1 July 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IFRIC 9 Reassessment of Embedded Derivatives March 2006 1 June 2006*
Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) August 2005 1 January 2006*
The Fair Value Option (Amendments to IAS 39) June 2005 1 January 2006*
Cash Flow Hedge Accounting of Forecast Intragroup Transactions (Amendments to IAS 39) April 2005 1 January 2006*
Transition and Initial Recognition of Financial Assets and Financial Liabilities (Amendments to IAS 39) December 2004 1 January 2005*
Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (Amendments to IAS 39) March 2004 1 January 2005*
IFRS 3 Business Combinations March 2004 31 March 2004
IFRS 2 Share-based Payment February 2004 1 January 2005*
IFRS 1 First-time Adoption of International Financial Reporting Standards June 2003 1 January 2004*
SIC-33 Consolidation and Equity Method—Potential Voting Rights and Allocation of Ownership Interests December 2001 1 January 2002

Summary of documents that withdrew IAS 39

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