Summary of documents that amend SIC-31

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Standard Date of publication Effective date (*denotes early adoption applicable)
Improvements to IASs: IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors December 2003 1 January 2005*

Summary of documents that withdrew SIC-31

Standard Date of publication Effective date (*denotes early adoption applicable)
IFRS 15 Revenue from Contracts with Customers May 2014 1 January 2017*