Summary of documents that amend IAS 40

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Standard Date of publication Effective date (*denotes early adoption applicable)
Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) June 2014 1 January 2016*
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017*
Annual Improvements to IFRSs 2011–2013 Cycle December 2013 1 July 2014*
IFRS 13 Fair Value Measurement May 2011 1 January 2013*
Improvements to IFRSs May 2008 1 January 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
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 2 Share-based Payment February 2004 1 January 2005*

Summary of documents that withdrew IAS 40

Standard Date of publication Effective date (*denotes early adoption applicable)
Improvements to IASs: IAS 40 Investment Property December 2003 1 January 2005*