Summary of documents that amend IFRS 1

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Standard Date of publication Effective date (*denotes early adoption applicable)
Annual Improvements to IFRSs 2012–2014 Cycle September 2014 1 January 2016*
Equity Method in Separate Financial Statements (Amendments to IAS 27) August 2014 1 January 2016*
IFRS 9 Financial Instruments July 2014 1 January 2018*
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017*
Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) May 2014 1 January 2016*
IFRS 14 Regulatory Deferral Accounts January 2014 1 January 2016*
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) October 2012 1 January 2014*
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) June 2012 1 January 2013*
Annual Improvements to IFRSs 2009–2011 Cycle May 2012 1 January 2013*
Government Loans (Amendments to IFRS 1) March 2012 1 January 2013*
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine October 2011 1 January 2013*
IAS 19 Employee Benefits June 2011 1 January 2013*
Presentation of Items of Other Comprehensive Income (Amendments to IAS 1) June 2011 1 July 2012*
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*
Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendments to IFRS 1) December 2010 1 July 2011*
IFRS 9 Financial Instruments October 2010 1 January 2015*
Disclosures—Transfers of Financial Assets (Amendments to IFRS 7) October 2010 1 July 2011*
Improvements to IFRSs May 2010 1 January 2011*
Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendments to IFRS 1) January 2010 1 July 2010*
IFRS 9 Financial Instruments November 2009 1 January 2015*
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments November 2009 1 July 2010*
Additional Exemptions for First-time Adopters (Amendments to IFRS 1) July 2009 1 January 2010*
IFRIC 18 Transfers of Assets from Customers January 2009 1 July 2009*
Improvements to IFRSs May 2008 1 July 2009*
Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (Amendments to IFRS 1 and IAS 27) May 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*
IAS 23 Borrowing Costs March 2007 1 January 2009*
IFRIC 12 Service Concession Arrangements November 2006 1 January 2008*
IFRS 7 Financial Instruments: Disclosures August 2005 1 January 2007*
The Fair Value Option (Amendments to IAS 39) June 2005 1 January 2006*
Amendments to IFRS 1 and IFRS 6 June 2005 1 January 2006
Actuarial Gains and Losses, Group Plans and Disclosures (Amendments to IAS 19) December 2004 1 January 2006*
IFRS 6 Exploration for and Evaluation of Mineral Resources December 2004 1 January 2006*
Transition and Initial Recognition of Financial Assets and Financial Liabilities (Amendments to IAS 39) December 2004 1 January 2005*
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
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*
IAS 39 Financial Instruments: Recognition and Measurement December 2003 1 January 2005*

Summary of documents that withdrew IFRS 1

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