IFRS standards — Recently issued or amended | Deloitte CFR
The following standards were issued or amended by the IASB in the last twelve months:
Title | Effective Date |
---|---|
IAS 1 — Presentation of Financial Statements | Jan 01, 2024 |
IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors | Jan 01, 2023 |
IAS 12 — Income Taxes | Jan 01, 2022 |
IAS 16 — Property, Plant and Equipment | Jan 01, 2022 |
IAS 19 — Employee Benefits (2011) | Jan 31, 2019 |
IAS 37 — Provisions, Contingent Liabilities and Contingent Assets | Jan 01, 2022 |
IAS 39 — Financial Instruments: Recognition and Measurement | Jan 01, 2020 |
IAS 41 — Agriculture | Jan 01, 2022 |
IASB Conceptual Framework for Financial Reporting | Mar 29, 2018 |
IFRS 1 — First-time Adoption of International Financial Reporting Standards | Jan 01, 2022 |
IFRS 3 — Business Combinations | Jan 01, 2022 |
IFRS 4 — Insurance Contracts [Superseded] | Jan 01, 2020 |
IFRS 7 — Financial Instruments: Disclosures | Jan 01, 2020 |
IFRS 9 — Financial Instruments | Jan 01, 2020 |
IFRS 16 — Leases | Jan 01, 2024 |
IFRS 17 — Insurance Contracts | Jan 01, 2023 |