Home   Site Map   Standards   Interpretations   Agenda   Structure   Newsletter   Resources   Jurisdictions   Links   Search

This table does not include the effective dates of minor consequential amendments that are the result of new or revised IFRSs or IASs. New/Revised International Financial Reporting Standards Issued Effective Date IFRS 1 First-time Adoption of International Financial Reporting Standards Original issuance 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 2 Share-based Payment Original issuance 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 3 Business Combinations Original issuance 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 issuance 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 issuance 2004 Annual periods beginning on or after 1 January 2005 IFRS 6 Exploration for and Evaluation of Mineral Assets Original issuance 2004 Annual periods beginning on or after 1 January 2006 IFRS 7 Financial Instruments: Disclosures Original issuance 2005 Annual periods beginning on or after 1 January 2007 IFRS 8 Operating Segments Original issuance 2006 Annual periods beginning on or after 1 January 2009 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 2 Inventories 2003 Annual periods beginning on or after 1 January 2005 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 17 Leases 2003 Annual periods beginning on or after 1 January 2005 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 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 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 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 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 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 38 Intangible Assets 2004 Business combinations after 31 March 2004 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 40 Investment Property 2003 Annual periods beginning on or after 1 January 2005 Information about Effective Dates of Recent Interpretations.