2016
- Effective date of 2012-2014 annual improvements from 01 Jan, 2016 01:00 AM to 01 Jan, 2016 10:00 PM — London,
- 'Annual Improvements to IFRSs 2012 2014 Cycle' was issued by the IASB on 25 September 2014 and is applicable to annual periods beginning on or after 1 January 2016, with earlier adoption permitted.
- Effective date of amendments to IAS 16 and IAS 38 from 01 Jan, 2016 12:00 AM to 01 Jan, 2016 10:55 PM — London,
- 'Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)' was issued on 12 May 2014 and is effective for annual periods beginning on or after 1 January 2016.
- Effective date of amendments to IAS 16 and IAS 41 from 01 Jan, 2016 12:00 AM to 01 Jan, 2016 10:55 PM — London,
- 'Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41)' was issued on 30 June 2014. The amendments are applicable to annual periods beginning on or after 1 January 2016.
- Effective date of amendments to IAS 27 from 01 Jan, 2016 12:00 AM to 01 Jan, 2016 10:55 PM — London,
- 'Equity Method in Separate Financial Statements (Amendments to IAS 27)' was issued on 12 August 2014. The amendments are effective for annual periods beginning on or after 1 January 2016, with earlier application being permitted.
- Effective date of IFRS 11 amendments from 01 Jan, 2016 12:00 AM to 01 Jan, 2016 10:55 PM — London,
- 'Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)' was issued on 6 May 2014 and is effective for annual periods beginning on or after 1 January 2016.
- Effective date of IFRS 14 from 01 Jan, 2016 01:00 AM to 01 Jan, 2016 11:00 PM — London,
- IFRS 14 'Regulatory Deferral Accounts' was issued by the IASB on 30 January 2014 and is applies to an entity's first annual IFRS financial statements for a period beginning on or after 1 January 2016.