|
New/Revised International Financial Reporting Standards |
Issued |
Effective Date |
|
IFRS 1 |
First-time Adoption of International Financial Reporting Standards |
Original issue 2003 |
First IFRS financial statements for a period beginning on or after 1 January 2004 |
|
IFRS 1 |
First-time Adoption of International Financial Reporting Standards
Amendment relating to IFRS 6 |
Revised 2005 |
Annual periods beginning on or after 1 January 2006 |
|
IFRS 1 |
First-time Adoption of International Financial Reporting Standards
Amendment relating to cost of an investment on first-time adoption |
Revised May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IFRS 1 |
First-time Adoption of International Financial Reporting Standards
Amendments relating to oil and gas assets and determining whether an arrangement contains a lease |
Revised July 2009 |
Annual periods beginning on or after 1 January 2010 |
|
IFRS 2 |
Share-based Payment |
Original issue 2004 |
Annual periods beginning on or after 1 January 2005 |
|
IFRS 2 |
Share-based Payment
Amendment relating to vesting conditions and cancellations |
Revised 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IFRS 2 |
Share-based Payment
Amendments resulting from April 2009 Annual Improvements to IFRSs |
April 2009 |
Annual periods beginning on or after 1 July 2009 |
|
IFRS 2 |
Share-based Payment
Amendments relating to group cash-settled share-based payment transactions |
June 2009 |
Annual periods beginning on or after 1 January 2010 |
|
IFRS 3 |
Business Combinations |
Original issue 2004 |
Business combinations after 31 March 2004 |
|
IFRS 3 |
Business Combinations
Comprehensive revision on applying the acquisition method |
Revised 2008 |
Annual periods beginning on or after 1 July 2009 |
|
IFRS 4 |
Insurance Contracts |
Original issue 2004 |
Annual periods beginning on or after 1 January 2005 |
|
IFRS 4 |
Insurance Contracts
Amendment for financial guarantee contracts |
Revised 2005 |
Annual periods beginning on or after 1 January 2006. |
|
IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations |
Original issue 2004 |
Annual periods beginning on or after 1 January 2005 |
|
IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations
Amendments resulting from May 2008 Annual Improvements to IFRSs |
Revised May 2008 |
Annual periods beginning on or after 1 July 2009 |
|
IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations
Amendments resulting from April 2009 Annual Improvements to IFRSs |
April 2009 |
Annual periods beginning on or after 1 January 2010 |
|
IFRS 6 |
Exploration for and Evaluation of Mineral Assets |
Original issue 2004 |
Annual periods beginning on or after 1 January 2006 |
|
IFRS 7 |
Financial Instruments: Disclosures |
Original issue 2005 |
Annual periods beginning on or after 1 January 2007 |
|
IFRS 7 |
Financial Instruments: Disclosures
Amendments enhancing disclosures about fair value and liquidity risk |
Revised March 2009 |
Annual periods beginning on or after 1 January 2009 |
|
IFRS 8 |
Operating Segments |
Original issue 2006 |
Annual periods beginning on or after 1 January 2009 |
|
IFRS 8 |
Operating Segments
Amendments resulting from April 2009 Annual Improvements to IFRSs |
April 2009 |
Annual periods beginning on or after 1 January 2010 |
|
IFRS for SMEs |
International Financial Reporting Standard for Small and Medium-sized Entities |
Original issue 2009 |
Effective immediately on issue |
|
Revised International Accounting Standards |
Revised |
Effective Date |
|
IAS 1 |
Presentation of Financial Statements |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 1 |
Presentation of Financial Statements
Amendment to add disclosures about an entity's capital |
2005 |
Annual periods beginning on or after 1 January 2007 |
|
IAS 1 |
Presentation of Financial Statements
Comprehensive revision including requiring a statement of comprehensive income |
2007 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 1 |
Presentation of Financial Statements
Amendments relating to disclosure of puttable instruments and obligations arising on liquidation |
2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 1 |
Presentation of Financial Statements
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 1 |
Presentation of Financial Statements
Amendments resulting from April 2009 Annual Improvements to IFRSs |
April 2009 |
Annual periods beginning on or after 1 January 2010 |
|
IAS 2 |
Inventories |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 7 |
Statement of Cash Flows
Amendments resulting from April 2009 Annual Improvements to IFRSs |
April 2009 |
Annual periods beginning on or after 1 January 2010 |
|
IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 10 |
Events after the Reporting Period |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 15 |
Information Reflecting the Effects of Changing Prices |
2003 |
Withdrawn effective 1 January 2005 |
|
IAS 16 |
Property, Plant and Equipment |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 16 |
Property, Plant and Equipment
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 17 |
Leases |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 17 |
Leases
Amendments resulting from April 2009 Annual Improvements to IFRSs |
April 2009 |
Annual periods beginning on or after 1 January 2010 |
|
IAS 19 |
Employee Benefits
Amendment adding an option to recognise actuarial gains and losses in full, outside profit or loss, in a statement of changes in equity. |
2004 |
Annual periods beginning on or after 1 January 2006 |
|
IAS 19 |
Employee Benefits
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 20 |
Governmenet Grants and Disclosure of Government Assistance
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 21 |
The Effects of Changes in Foreign Exchange Rates |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 21 |
The Effects of Changes in Foreign Exchange Rates
Minor amendment |
November 2005 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 23 |
Borrowing Costs
Comprehensive revision to prohibit immediate expensing |
2007 |
Borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after 1 January 2009 |
|
IAS 23 |
Borrowing Costs
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 24 |
Related Party Disclosures |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 27 |
Consolidated and Separate Financial Statements |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 27 |
Consolidated and Separate Financial Statements
Consequential amendments arising from amendments to IFRS 3 |
2008 |
Annual periods beginning on or after 1 July 2009 |
|
IAS 27 |
Consolidated and Separate Financial Statements
Amendment relating to cost of an investment on first-time adoption |
Revised 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 27 |
Consolidated and Separate Financial Statements
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 28 |
Investments in Associates |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 28 |
Investments in Associates
Consequential amendments arising from amendments to IFRS 3 |
2008 |
Annual periods beginning on or after 1 July 2009 |
|
IAS 28 |
Investments in Associates
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 29 |
Financial Reporting in Hyperinflationary Economies
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 31 |
Interests in Joint Ventures |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 31 |
Interests in Joint Ventures
Consequential amendments arising from amendments to IFRS 3 |
2008 |
Annual periods beginning on or after 1 July 2009 |
|
IAS 31 |
Interests in Joint Ventures
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 32 |
Financial Instruments: Presentation |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 32 |
Financial Instruments: Presentation
Disclosure requirements replaced by IFRS 7 |
2005 |
Annual periods beginning on or after 1 January 2007 |
|
IAS 32 |
Financial Instruments: Presentation
Amendments relating to puttable instruments and obligations arising on liquidation |
2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 33 |
Earnings per Share |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 36 |
Impairment of Assets |
2004 |
Business combinations after 31 March 2004 |
|
IAS 36 |
Impairment of Assets
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 36 |
Impairment of Assets
Amendments resulting from April 2009 Annual Improvements to IFRSs |
April 2009 |
Annual periods beginning on or after 1 January 2010 |
|
IAS 38 |
Intangible Assets |
2004 |
Business combinations after 31 March 2004 |
|
IAS 38 |
Intangible Assets
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 38 |
Intangible Assets
Amendments resulting from April 2009 Annual Improvements to IFRSs |
April 2009 |
Annual periods beginning on or after 1 July 2009 |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Comprehensive revisions |
2003 |
Annual periods beginning on or after 1 January 2005. |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Amendment for macro hedging |
2004 |
Annual periods beginning on or after 1 January 2005. |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Amendment for day 1 gain/loss transition |
2004 |
Annual periods beginning on or after 1 January 2005. |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Amendment for hedges of forecast intragroup transactions |
2004 |
Annual periods beginning on or after 1 January 2006. |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Amendment for fair value option |
2005 |
Annual periods beginning on or after 1 January 2006. |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Amendment for financial guarantee contracts |
2005 |
Annual periods beginning on or after 1 January 2006. |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Amendments for eligible hedged items |
July 2008 |
Annual periods beginning on or after 1 July 2009 |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Amendments for embedded derivatives when reclassifying financial instruments |
March 2009 |
Annual periods ending on or after 30 June 2009 |
|
IAS 39 |
Financial Instruments: Recognition and Measurement
Amendments resulting from April 2009 Annual Improvements to IFRSs |
April 2009 |
Annual periods beginning on or after 1 January 2010 |
|
IAS 40 |
Investment Property |
2003 |
Annual periods beginning on or after 1 January 2005 |
|
IAS 40 |
Investment Property
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
|
IAS 41 |
Agriculture
Amendments resulting from May 2008 Annual Improvements to IFRSs |
May 2008 |
Annual periods beginning on or after 1 January 2009 |
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