Summary of documents that amend SIC-12

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Standard Date of publication Effective date (*denotes early adoption applicable)
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds December 2004 1 January 2006*
Improvements to IASs: IAS 27 Consolidated and Separate Financial Statements December 2003 1 January 2005*
Improvements to IASs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors December 2003 1 January 2005*

Summary of documents that withdrew SIC-12

Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 10 Consolidated Financial Statements May 2011 1 January 2013*