2017
- Effective date of amendments to IFRS 12 from 01 Jan, 2017 12:00 AM to 01 Jan, 2017 10:55 PM — London,
- 'Annual Improvements to IFRS Standards 2014–2016 Cycle' was issued on 8 December 2016. The amendments to IFRS 12 are effective for annual periods beginning on or after 1 January 2017.
- Effective date of IFRS 15 from 01 Jan, 2018 01:00 AM to 01 Jan, 2018 11:00 PM — London,
- IFRS 15 was issued by the IASB on 28 May 2014 and applies to an entity's first annual IFRS financial statements for a period beginning on or after 1 January 2018.
- Effective date of the 2016 disclosure initiative amendments to IAS 7 from 01 Jan, 2017 01:00 AM to 01 Jan, 2017 10:00 PM — London,
- 'Disclosure Initiative (Amendments to IAS 7)' was issued on 29 January 2016. The amendments are effective for annual periods beginning on or after 1 January 2017. Earlier application is permitted.
- Effective date of the 2016 amendments to IAS 12 from 01 Jan, 2017 01:00 AM to 01 Jan, 2017 10:00 PM — London,
- 'Recognition of Deferred Tax Assets for Unrealised Losses' was issued on 19 January 2016. The amendments are effective for annual periods beginning on or after 1 January 2017. Earlier application is permitted.