2023
- Effective date of amendments to IFRS 17 from 01 Jan, 2023 02:00 AM to 01 Jan, 2023 10:00 PM — London,
- On 25 June 2020, the IASB issued 'Amendments to IFRS 17' to address concerns and implementation challenges that were identified after IFRS 17 'Insurance Contracts' was published in 2017. The amendments are effective for annual periods beginning on or after 1 January 2023.
- Effective date of amendments on disclosure of accounting policies from 01 Jan, 2023 02:00 AM to 01 Jan, 2023 10:00 PM — London,
- On 12 February 2021, the IASB issued 'Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)' with amendments that are intended to help preparers in deciding which accounting policies to disclose in their financial statements. The amendments are effective for annual periods beginning on or after 1 January 2023.
- Effective date of IAS 8 amendments on accounting estimates from 01 Jan, 2023 02:00 AM to 01 Jan, 2023 10:00 PM — London,
- On 12 February 2021, the IASB issued 'Definition of Accounting Estimates (Amendments to IAS 8)' to help entities to distinguish between accounting policies and accounting estimates. The amendments are effective for annual periods beginning on or after 1 January 2023.
- Effective date of IAS 12 amendments on deferred tax from 01 Jan, 2023 02:00 AM to 01 Jan, 2023 10:00 PM — London,
- On 7 May 2021, the IASB issued 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)' that clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations. The amendments are effective for annual periods beginning on or after 1 January 2023.