Summary of documents that amend IFRS 3

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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*
Annual Improvements to IFRSs 2011–2013 Cycle December 2013 1 July 2014*
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) October 2012 1 January 2014*
IFRS 10 Consolidated Financial Statements May 2011 1 January 2013*
IFRS 13 Fair Value Measurement May 2011 1 January 2013*
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*
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

Summary of documents that withdrew IFRS 3

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