'Disclosures — Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)' is effective for annual periods beginning on or after 1 January 2013 and interim periods within those annual periods.
IFRS 13 'Fair Value Measurements' applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements)
The IASB issued 'Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance' on 28 June 2012. The amendments are applicable to annual periods beginning on or after 1 January 2013.
The IASB issued Government Loans (Amendments to IFRS 1) on 13 March 2012. The amendments to IFRS 1 are effective for annual periods beginning on or after 1 January 2013. Earlier application is permitted.
IFRIC 20 'Stripping Costs in the Production Phase of a Surface Mine' was issued on 19 October 2011 and is effective for annual periods beginning on or after 1 January 2013.