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Effective dates of pronouncements (2017)

Related Dates

Effective date of the 2016 disclosure initiative amendments to IAS 7
01 Jan 2017
'Disclosure Initiative (Amendments to IAS 7)' was issued on 29 January 2016. The amendments are effective for annual periods beginning on or after 1 January 2017. Earlier application is permitted.
Effective date of the 2016 amendments to IAS 12
01 Jan 2017
'Recognition of Deferred Tax Assets for Unrealised Losses' was issued on 19 January 2016. The amendments are effective for annual periods beginning on or after 1 January 2017. Earlier application is permitted.
Effective date of the 2015 amendments to the IFRS for SMEs
01 Jan 2017
'2015 Amendments to the IFRS for SMEs' was issued on 21 May 2015. Entities reporting using the 'IFRS for SMEs' are required to apply the amendments for annual periods beginning on or after 1 January 2017. Earlier application is permitted.
Effective date of amendments to IFRS 12
01 Jan 2017
'Annual Improvements to IFRS Standards 2014–2016 Cycle' was issued on 8 December 2016. The amendments to IFRS 12 are effective for annual periods beginning on or after 1 January 2017.

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.