Summary of documents that amend SIC-7

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Standard Date of publication Effective date (*denotes early adoption applicable)
IAS 27 Consolidated and Separate Financial Statements January 2008 1 July 2009*
IAS 1 Presentation of Financial Statements September 2007 1 January 2009*
IFRS 3 Business Combinations March 2004 31 March 2004
Improvements to IASs: IAS 21 The Effects of Changes in Foreign Exchange Rates December 2003 1 January 2005*

Summary of documents that withdrew SIC-7

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