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Effective date of amendments to IAS 16 and IAS 41

When 01 Jan 2016
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Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) was issued on 30 June 2014. The amendments bring bearer plants into the scope of IAS 16.

The amendments are applicable to annual periods beginning on or after 1 January 2016.

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.