'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.
'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.
'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.
'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.