Summary of documents that amend SIC-13

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Standard Date of publication Effective date (*denotes early adoption applicable)
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
Improvements to IASs: IAS 16 Property, Plant and Equipment December 2003 1 January 2005*
Improvements to IASs: IAS 31 Interests in Joint Ventures 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-13

Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 11 Joint Arrangements May 2011 1 January 2013*