| 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
Revised and restructured
| Revised November 2008
| Annual periods beginning on or after 1 July 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 1
| First-time Adoption of International Financial Reporting Standards
Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters
| Revised January 2010
| Annual periods beginning on or after 1 July 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 9
| Financial Instruments
Classification and Measurement
| November 2009
| Annual periods beginning on or after 1 January 2013 |
| |
| 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 24
| Related Party Disclosures
Revised definition of related parties
| November 2009
| Annual periods beginning on or after 1 January 2011 |
| |
| 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 32
| Financial Instruments: Presentation
Amendments relating to classification of rights issues
| 2009
| Annual periods beginning on or after 1 February 2010 |
| |
| 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 |
| Information about Effective Dates of Recent Interpretations.
|