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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 StandardsIssued 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 StandardsRevised 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.

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