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Effective dates of pronouncements (2013)

Related Dates

Effective date of IFRS 7 offsetting amendments
01 Jan 2013
'Disclosures — Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)' is effective for annual periods beginning on or after 1 January 2013 and interim periods within those annual periods.
Effective date of IFRS 13
01 Jan 2013
IFRS 13 'Fair Value Measurements' applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements)
Effective date of IFRS 12
01 Jan 2013
IFRS 12 'Disclosure of Involvement with Other Entities' is applicable to annual reporting periods beginning on or after 1 January 2013.
Effective date of IFRS 11
01 Jan 2013
IFRS 11 'Joint Arrangements' is applicable to annual reporting periods beginning on or after 1 January 2013.
Effective date of IFRS 10/11/12 amendments
01 Jan 2013
The IASB issued 'Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance' on 28 June 2012. The amendments are applicable to annual periods beginning on or after 1 January 2013.
Effective date of IFRS 10
01 Jan 2013
IFRS 10 'Consolidated Financial Statements' is applicable to annual reporting periods beginning on or after 1 January 2013.
Effective date of IFRS 1 government loans amendment
01 Jan 2013
The IASB issued Government Loans (Amendments to IFRS 1) on 13 March 2012. The amendments to IFRS 1 are effective for annual periods beginning on or after 1 January 2013. Earlier application is permitted.
Effective date of IFRIC 20
01 Jan 2013
IFRIC 20 'Stripping Costs in the Production Phase of a Surface Mine' was issued on 19 October 2011 and is effective for annual periods beginning on or after 1 January 2013.
Effective date of amended IAS 19
01 Jan 2013
IAS 19 'Employee Benefits' applies to annual periods beginning on or after 1 January 2013.
Effective date of 2009-2011 annual improvements
01 Jan 2013
'Annual Improvements 2009–2011 Cycle' was issued by the IASB on 17 May 2012 and is applicable to annual periods beginning on or after 1 January 2013.

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.