Summary of documents that amend SIC-21

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Standard Date of publication Effective date (*denotes early adoption applicable)
Improvements to IASs: IAS 16 Property, Plant and Equipment 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-21

Standard Date of publication Effective date (*denotes early adoption applicable)
Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12) December 2010 1 January 2012*