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Effective dates of pronouncements (2018)

Related Dates

Effective date of IFRS 9
01 Jan 2018
IFRS 9 'Financial Instruments' was issued on 24 July 2014 and is effective for annual periods beginning on or after 1 January 2018.
Effective date of clarifications to IFRS 15
01 Jan 2018
'Clarifications to IFRS 15 'Revenue from Contracts with Customers'' was issued by the IASB on 12 April 2016 and applies to an entity's first annual IFRS financial statements for a period beginning on or after 1 January 2018.
Effective date of IFRS 9 deferral option
01 Jan 2018
On 12 September 2016, the IASB published 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts'' providing two options for entities that issue insurance contracts within the scope of IFRS 4. An entity choosing to apply the IFRS 9 deferral approach does so for annual periods beginning on or after 1 January 2018.
Effective date of amendments to IFRS 2
01 Jan 2018
On 20 June 2016, the International Accounting Standards Board (IASB) published final amendments to IFRS 2 'Share-based Payment' that clarify the classification and measurement of share-based payment transactions. The amendments are effective for annual periods beginning on or after 1 January 2018, with earlier application permitted.
Effective date of IFRS 15
01 Jan 2018
IFRS 15 was issued by the IASB on 28 May 2014 and applies to an entity's first annual IFRS financial statements for a period beginning on or after 1 January 2018.
Effective date of amendments to IFRS 1 and IAS 28
01 Jan 2018
'Annual Improvements to IFRS Standards 2014–2016 Cycle' was issued on 8 December 2016. The amendments to IFRS 1 and IAS 28 are effective for annual periods beginning on or after 1 January 2018.
Effective date of IAS 40 amendments
01 Jan 2018
'Transfers of Investment Property (Amendments to IAS 40)' was issued on 8 December 2016. The amendments are effective for periods beginning on or after 1 January 2018. Earlier application is permitted.
Effective date of IFRIC 22
01 Jan 2018
IFRIC 22 'Foreign Currency Transactions and Advance Consideration' was issued on 8 December 2016. The standard is effective for annual reporting periods beginning on or after 1 January 2018. Earlier application is permitted.

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.