Special IAS Plus Newsletter – Closing Out 2007
21 Dec 2007
Deloitte's IFRS Global Office has published a special edition of our IAS Plus Newsletter titled Closing Out 2007.
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Effective for 31 December 2007 year ends |
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New Standard |
Effective for periods beginning on or after |
IAS Plus newsletter |
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IFRS 7 |
Financial Instruments: Disclosures |
January 2007 |
October 2005 |
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Amendments to Standards |
Effective for periods beginning on or after |
IAS Plus newsletter |
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IAS 1 |
Capital Disclosures |
1 January 2007 |
October 2005 |
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IFRS 4 |
Revised Guidance on Implementing IFRS 4 |
1 January 2007 |
None |
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New Interpretations |
Effective for periods beginning on or after |
IAS Plus newsletter |
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IFRIC 7 |
Applying the Restatement Approach under IAS 29, Financial Reporting in Hyperinflationary Economies |
1 March 2006 |
December 2005 |
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IFRIC 8 |
Scope of IFRS 2 |
1 May 2006 |
January 2006 |
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IFRIC 9 |
Reassessment of Embedded Derivatives |
1 June 2006 |
March 2006 |
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IFRIC 10 |
Interim Financial Reporting and Impairment |
1 November 2006 |
August 2006 |
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Available for early adoption for 31 December 2007 year ends |
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New Standards |
Effective for periods beginning on or after |
IAS Plus newsletter |
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IFRS 8 |
Operating Segments |
1 January 2009 |
December 2006 |
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Amendments to Standards |
Effective for periods beginning on or after |
IAS Plus newsletter |
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IAS 23 |
Borrowing Costs |
1 January 2008 |
April 2007 |
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IAS 1 |
Presentation of Financial Statements |
1 January 2009 |
September 2007 |
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New Interpretations |
Effective for periods beginning on or after |
IAS Plus newsletter |
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IFRIC 11 |
IFRS 2–Group and Treasury Share Transactions |
1 March 2007 |
December 2006 |
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IFRIC 12 |
Service Concession Arrangements |
1 January 2008 |
December 2006 |
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IFRIC 13 |
Customer Loyalty Programmes |
1 July 2008 |
June 2007 |
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IFRIC 14 |
IAS 19–The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
1 January 2008 |
July 2007 |