'Presentation of Items of Other Comprehensive Income (Amendments to IAS 1)' was issued on 16 June 2011 and is applicable to annual periods beginning on or after 1 July 2012.
'Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12)' provides a practical solution to the application of the requirements of IAS 12 to investment property under IAS 40 'Investment Property'. The amendment is applicable to annual periods beginning on or after 1 January 2012.
Correction list for hyphenation
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hyphenated at the specified hyphenation points.
Each word should be on a separate line.