2023

Effective date of amendments to IFRS 17 from Jan 01, 2023 02:00 AM to Jan 01, 2023 10:00 PM Effective date,
On 25 June 2020, the IASB issued 'Amendments to IFRS 17' to address concerns and implementation challenges that were identified after IFRS 17 'Insurance Contracts' was published in 2017. The amendments are effective for annual periods beginning on or after 1 January 2023.
Effective date of amendments on disclosure of accounting policies from Jan 01, 2023 02:00 AM to Jan 01, 2023 10:00 PM effective date,
On 12 February 2021, the IASB issued 'Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)' with amendments that are intended to help preparers in deciding which accounting policies to disclose in their financial statements. The amendments are effective for annual periods beginning on or after 1 January 2023.
Effective date of IAS 1 amendments on classification from Jan 01, 2023 02:00 AM to Jan 01, 2023 10:00 PM effective date,
On 23 January 2020, the IASB issued 'Classification of Liabilities as Current or Non-current (Amendments to IAS 1)' providing a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date. The amendments were originally effective for annual reporting periods beginning on or after 1 January 2022, however, their effective date has been delayed to 1 January 2023.
Effective date of IAS 8 amendments on accounting estimates from Jan 01, 2023 02:00 AM to Jan 01, 2023 10:00 PM effective date,
On 12 February 2021, the IASB issued 'Definition of Accounting Estimates (Amendments to IAS 8)' to help entities to distinguish between accounting policies and accounting estimates. The amendments are effective for annual periods beginning on or after 1 January 2023.
Effective date of IAS 12 amendments on deferred tax from Jan 01, 2023 02:00 AM to Jan 01, 2023 10:00 PM effective date,
On 7 May 2021, the IASB issued 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)' that clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations. The amendments are effective for annual periods beginning on or after 1 January 2023.
Effective date of IFRS 17 from Jan 01, 2023 01:00 AM to Jan 01, 2023 10:00 PM Effective date,
IFRS 17 'Insurance Contracts' was issued by the IASB on 18 May 2017 and is effective for periods beginning on or after 1 January 2023.

Correction list for hyphenation

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