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Effective dates of Interpretations

Interpretation Effective date
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities Annual periods beginning on or after 1 September 2004
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments Annual periods beginning on or after 1 January 2005
IFRIC 3 Emission Rights

Annual periods beginning on or after 1 March 2005
IFRIC 3 was withdrawn by the IASB in June 2005

IFRIC 4 Determining Whether an Arrangement Contains a Lease Annual periods beginning on or after 1 January 2006
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Annual periods beginning on or after 1 January 2006
IFRIC 6 Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment Periods beginning on or after 1 December 2005
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Annual periods beginning on or after 1 March 2006
IFRIC 8 Scope of IFRS 2 Annual periods beginning on or after 1 May 2006Withdrawn as of 1 January 2010
IFRIC 9 Reassessment of Embedded Derivatives Annual periods beginning on or after 1 June 2006
IFRIC 9 Reassessment of Embedded Derivatives Amendments resulting from April 2009 Annual Improvements to IFRSs Annual periods beginning on or after 1 July 2009
IFRIC 10 Interim Financial Reporting and Impairment Annual periods beginning on or after 1 November 2006
IFRIC 11 IFRS 2: Group and Treasury Share Transactions Annual periods beginning on or after 1 March 2007
Withdrawn as of 1 January 2010
IFRIC 12 Service Concession Arrangements Annual periods beginning on or after 1 January 2008
IFRIC 13 Customer Loyalty Programmes Annual periods beginning on or after 1 July 2008
IFRIC 13 Customer Loyalty Programmes Amendments resulting from May 2010 Annual Improvements to IFRSs Annual periods beginning on or after 1 January 2011
IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Annual periods beginning on or after 1 January 2008
IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction November 2009 Amendments with respect to voluntary prepaid contributions Annual periods beginning on or after 1 January 2011
IFRIC 15 Agreements for the Construction of Real Estate Annual periods beginning on or after 1 January 2009
IFRIC 16 Hedges of a Net Investment in a Foreign Operation Annual periods beginning on or after 1 October 2008
IFRIC 16 Hedges of a Net Investment in a Foreign Operation Amendments resulting from April 2009 Annual Improvements to IFRSs Annual periods beginning on or after 1 July 2009
IFRIC 17 Distributions of Non-cash Assets to Owners Annual periods beginning on or after 1 July 2009
IFRIC 18 Transfers of Assets from Customers Transfers received on or after 1 July 2009
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments Annual periods beginning on or after 1 July 2010
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine Annual periods beginning on or after 1 January 2013
IFRIC 21 Levies Annual periods beginning on or after 1 January 2014
Information about effective dates of recent Standards.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.