Effective dates of pronouncements (2012)

Related Dates

Effective date of IAS 1 OCI amendments
01 Jul 2012
'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.
Effective date of IAS 12 amendments
01 Jan 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

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.