'Defined Benefit Plans: Employee Contributions (Amendments to IAS 19)' was issued on 21 November 2013 and is effective for annual periods beginning on or after 1 July 2014.
'Annual Improvements 2011–2013 Cycle' was issued by the IASB on 12 December 2013 and is applicable to annual periods beginning on or after 1 July 2014, with earlier adoption permitted.
Annual Improvements 2010–2012 Cycle was issued by the IASB on 12 December 2013 and is applicable to annual periods beginning on or after 1 July 2014, with earlier adoption permitted.
'Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32)' was issued on 16 December 2011 and is effective for annual periods beginning on or after 1 January 2014.
'Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)' was issued on 31 October 2012 and applies to annual periods beginning on or after 1 January 2014.
'Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)' was issued on 29 May 2013 and is effective for annual periods beginning on or after 1 January 2014.