Effective dates of IFRSs and amendments

The tables below outline the effective dates of IFRSs, separately identifying the effective date of each significant amendment made to those standards.

Important note. This table does not include the effective dates of minor consequential amendments that are the result of new or revised pronouncements.

Conceptual Framework

Pronouncement	Issued	Effective date
*Framework for the Preparation and Presentation of Financial Statements*
Original issue	1989	No stated effective date, therefore effective from date of issue
*Conceptual Framework for Financial Reporting 2010*
Original issue	September 2010	No stated effective date, therefore effective from date of issue
*Conceptual Framework for Financial Reporting 2018*
Original issue	March 2018	No stated effective date, therefore effective from date of issue
*Amendments to References to the Conceptual Framework in IFRS Standards*
amendments to IFRS 2, IFRS 3, IFRS 6, IFRS 14, IAS 1, IAS 8, IAS 34, IAS 37, IAS 38, IFRIC 12, IFRIC 19, IFRIC 20, IFRIC 22, and SIC-32 to update those pronouncements with regard to references to and quotes from the framework or to indicate where they refer to a different version of the Conceptual Framework	March 2018	Annual periods beginning on or after 1 January 2020

IFRS Sustainability Disclosure Standards

Pronouncement	Issued	Effective date
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
Original issue	2023	Annual periods beginning on or after 1 January 2024
IFRS S2 Climate-related Disclosures
Original issue	2023	Annual periods beginning on or after 1 January 2024

International Financial Reporting Standards (IFRSs)

Pronouncement	Issued	Effective date
IFRS 1 First-time Adoption of International Financial Reporting Standards
Original issue	2003	First IFRS financial statements for a period beginning on or after 1 January 2004
Amendment relating to IFRS 6	Revised 2005	Annual periods beginning on or after 1 January 2006
Amendment relating to cost of an investment on first-time adoption	Revised May 2008	Annual periods beginning on or after 1 January 2009
Revised and restructured	Revised November 2008	Annual periods beginning on or after 1 July 2009
Amendments relating to oil and gas assets and determining whether an arrangement contains a lease	Revised July 2009	Annual periods beginning on or after 1 January 2010
Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters	Revised January 2010	Annual periods beginning on or after 1 July 2010
Amendments resulting from May 2010 Annual Improvements to IFRSs	May 2010	Annual periods beginning on or after 1 January 2011
Replacement of 'fixed dates' for certain exceptions with 'the date of transition to IFRSs'	December 2010	Annual periods beginning on or after 1 July 2011
Additional exemption for entities ceasing to suffer from severe hyperinflation	December 2010	Annual periods beginning on or after 1 July 2011
Amendments for government loans with a below-market rate of interest when transitioning to IFRSs	March 2012	Annual periods beginning on or after 1 January 2013
Amendments resulting from Annual Improvements 2009-2011 Cycle (repeat application, borrowing costs)	May 2012	Annual periods beginning on or after 1 January 2013
Amendments resulting from Annual Improvements 2011-2013 Cycle (meaning of effective IFRSs)	December 2013	Amendment to the basis for conclusions only
Amendments resulting from Annual Improvements 2014–2016 Cycle (removing short-term exemptions)	December 2016	Annual periods beginning on or after 1 January 2018
Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (subsidiary as a first-time adopter)	May 2020	Annual periods beginning on or after 1 January 2022
IFRS 2 Share-based Payment
Original issue	2004	Annual periods beginning on or after 1 January 2005
Amendment relating to vesting conditions and cancellations	Revised 2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from April 2009 Annual Improvements to IFRSs	April 2009	Annual periods beginning on or after 1 July 2009
Amendments relating to group cash-settled share-based payment transactions	June 2009	Annual periods beginning on or after 1 January 2010
Amendments resulting from Annual Improvements 2010-2012 Cycle (definition of 'vesting condition')	December 2013	Annual periods beginning on or after 1 July 2014
Amendments to clarify the classification and measurement of share-based payment transactions	June 2016	Annual periods beginning on or after 1 January 2018
IFRS 3 Business Combinations
Original issue	2004	Business combinations after 31 March 2004
Comprehensive revision on applying the acquisition method	Revised 2008	Annual periods beginning on or after 1 July 2009
Amendments resulting from May 2010 Annual Improvements to IFRSs	May 2010	Annual periods beginning on or after 1 July 2010
Amendments resulting from Annual Improvements 2010-2012 Cycle (accounting for contingent consideration)	December 2013	Annual periods beginning on or after 1 July 2014
Amendments resulting from Annual Improvements 2011-2013 Cycle (scope exception for joint ventures)	December 2013	Annual periods beginning on or after 1 July 2014
Amendments resulting from Annual Improvements 2015–2017 Cycle (remeasurement of previously held interest)	December 2017	Annual periods beginning on or after 1 January 2019
Amendments to clarify the definition of a business	October 2018	Business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2020
Amendments updating a reference to the Conceptual Framework	May 2020	Annual periods beginning on or after 1 January 2022
IFRS 4 Insurance Contracts
Original issue	2004	Annual periods beginning on or after 1 January 2005
Amendment for financial guarantee contracts	Revised 2005	Annual periods beginning on or after 1 January 2006
Amendments regarding the interaction of IFRS 4 and IFRS 9	September 2016	An entity choosing to apply the overlay approach retrospectively to qualifying financial assets does so when it first applies IFRS 9. An entity choosing to apply the deferral approach does so for annual periods beginning on or after 1 January 2018.
Amendments regarding the expiry date of the deferral approach	June 2020	The fixed expiry date for the temporary exemption in IFRS 4 from applying IFRS 9 is now 1 January 2023
Amendments regarding replacement issues in the context of the IBOR reform	August 2020	Annual periods beginning on or after 1 January 2021
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Original issue	2004	Annual periods beginning on or after 1 January 2005
Amendments resulting from May 2008 Annual Improvements to IFRSs	Revised May 2008	Annual periods beginning on or after 1 July 2009
Amendments resulting from April 2009 Annual Improvements to IFRSs	April 2009	Annual periods beginning on or after 1 January 2010
Amendments resulting from September 2014 Annual Improvements to IFRSs	September 2014	Annual periods beginning on or after 1 January 2016
IFRS 6 Exploration for and Evaluation of Mineral Assets
Original issue	2004	Annual periods beginning on or after 1 January 2006
IFRS 7 Financial Instruments: Disclosures
Original issue	2005	Annual periods beginning on or after 1 January 2007
Amendments enhancing disclosures about fair value and liquidity risk	Revised March 2009	Annual periods beginning on or after 1 January 2009
Amendments resulting from May 2010 Annual Improvements to IFRSs	May 2010	Annual periods beginning on or after 1 January 2011
Amendments enhancing disclosures about transfers of financial assets	October 2010	Annual periods beginning on or after 1 July 2011
Amendments related to the offsetting of assets and liabilities	December 2011	Annual periods beginning on or after 1 January 2013 and interim periods within those periods
Deferral of mandatory effective date of IFRS 9 and amendments to transition disclosures	December 2011	Annual periods beginning on or after 1 January 2015 (The effective date of IFRS 9 was subsequently removed, see IFRS 9 below)
Additional hedge accounting disclosures (and consequential amendments) resulting from the introduction of the hedge accounting chapter in IFRS 9	November 2013	Applies when IFRS 9 is applied (At the time of issue of the revised version of IFRS 9 including the hedge accounting chapter, IFRS 9 had no stated mandatory effective date, see below)
Amendments resulting from September 2014 Annual Improvements to IFRSs	September 2014	Annual periods beginning on or after 1 January 2016
Amendments regarding pre-replacement issues in the context of the IBOR reform	September 2019	Annual periods beginning on or after 1 January 2020
Amendments regarding replacement issues in the context of the IBOR reform	August 2020	Annual periods beginning on or after 1 January 2021
Amendments regarding supplier finance arrangements	May 2023	Annual periods beginning on or after 1 January 2024
Amendments regarding the classification and measurement of financial instruments	May 2024	Annual periods beginning on or after 1 January 2026
IFRS 8 Operating Segments
Original issue	2006	Annual periods beginning on or after 1 January 2009
Amendments resulting from April 2009 Annual Improvements to IFRSs	April 2009	Annual periods beginning on or after 1 January 2010
Amendments resulting from Annual Improvements 2010-2012 Cycle (aggregation of segments, reconciliation of segment assets)	December 2013	Annual periods beginning on or after 1 July 2014
IFRS 9 Financial Instruments
Original issue (Classification and measurement of financial assets)	November 2009	Annual periods beginning on or after 1 January 2013 (Effective date subsequently deferred and then removed. This version of the standard is superseded by IFRS 9 (2014), but remains available for application if the relevant date of initial application is before 1 February 2015)
Reissue to include requirements for the classification and measurement of financial liabilities and incorporate existing derecognition requirements	October 2010	Annual periods beginning on or after 1 January 2013 (Effective date subsequently deferred and then removed. This version of the standard is superseded by IFRS 9 (2014), but remains available for application if the relevant date of initial application is before 1 February 2015)
Deferral of mandatory effective date of IFRS 9 and amendments to transition disclosures	December 2011	Annual periods beginning on or after 1 January 2015 (Effective date subsequently removed. This version of the standard is superseded by IFRS 9 (2014), but remains available for application if the relevant date of initial application is before 1 February 2015)
Reissue to incorporate a hedge accounting chapter and permit the early application of the requirements for presenting in other comprehensive income the 'own credit' gains or losses on financial liabilities designated under the fair value option without early applying the other requirements of IFRS 9	November 2013	Contains no stated effective date and includes consequential amendments which remove the mandatory effective date of IFRS 9 (2010) and IFRS 9 (2009), leaving the effective date open but allowing each version of the standard to be available for application Note: IFRS 9 (2014) supersedes IFRS 9 (2013), but this standard remains available for application if the relevant date of initial application is before 1 February 2015.
Finalised version, incorporating requirements for classification and measurement, impairment, general hedge accounting and derecognition.	July 2014	Effective for annual periods beginning on or after 1 January 2018 Note:IFRS 9 (2014) supersedes IFRS 9 (2009), IFRS 9 (2010) and IFRS 9 (2013), but these standards remain available for application if the relevant date of initial application is before 1 February 2015.
Amendments regarding the interaction of IFRS 4 and IFRS 9	see under IFRS 4
Amendments regarding prepayment features with negative compensation and modifications of financial liabilities	October 2017	Annual periods beginning on or after 1 January 2019
Amendments regarding pre-replacement issues in the context of the IBOR reform	September 2019	Annual periods beginning on or after 1 January 2020
Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (fees in the ‘10 per cent’ test for derecognition of financial liabilities)	May 2020	Annual periods beginning on or after 1 January 2022
Amendments regarding replacement issues in the context of the IBOR reform	August 2020	Annual periods beginning on or after 1 January 2021
Amendments regarding the initial application of IFRS 17 and IFRS 9	see under IFRS 17
Amendments regarding the classification and measurement of financial instruments	May 2024	Annual periods beginning on or after 1 January 2026
IFRS 10 Consolidated Financial Statements
Original issue	May 2011	Annual periods beginning on or after 1 January 2013
Amendments to transitional guidance	June 2012	Annual periods beginning on or after 1 January 2013
Amendments for investment entities	October 2012	Annual periods beginning on or after 1 January 2014
Amendments regarding the sale or contribution of assets between an investor and its associate or joint venture	September 2014	Annual periods beginning on or after 1 January 2016 deferred indefinitely (see below)
Amendments regarding the application of the consolidation execption	December 2014	Annual periods beginning on or after 1 January 2016
Amendments deferring the effective date of the September 2014 amendments	December 2015	immediately
IFRS 11 Joint Arrangements
Original issue	May 2011	Annual periods beginning on or after 1 January 2013
Amendments to transitional guidance	June 2012	Annual periods beginning on or after 1 January 2013
Amendments regarding the accounting for acquisitions of an interest in a joint operation	May 2014	Annual periods beginning on or after 1 January 2016
Amendments resulting from Annual Improvements 2015–2017 Cycle (remeasurement of previously held interest)	December 2017	Annual periods beginning on or after 1 January 2019
IFRS 12 Disclosure of Interests in Other Entities
Original issue	May 2011	Annual periods beginning on or after 1 January 2013
Amendments to transitional guidance	June 2012	Annual periods beginning on or after 1 January 2013
Amendments for investment entities	October 2012	Annual periods beginning on or after 1 January 2014
Amendments regarding the application of the consolidation exception	December 2014	Annual periods beginning on or after 1 January 2016
Amendments resulting from Annual Improvements 2014–2016 Cycle (clarifying scope)	December 2016	Annual periods beginning on or after 1 January 2017
IFRS 13 Fair Value Measurement
Original issue	May 2011	Annual periods beginning on or after 1 January 2013
Amendments resulting from Annual Improvements 2010-2012 Cycle (short-term receivables and payables)	December 2013	Amendments to basis for conclusions only
Amendments resulting from Annual Improvements 2011-2013 Cycle (scope of the portfolio exception in paragraph 52)	December 2013	Annual periods beginning on or after 1 July 2014
IFRS 14 Regulatory Deferral Accounts
Original issue	January 2014	Applies to an entity's first annual IFRS financial statements for a period beginning on or after 1 January 2016
IFRS 15 Revenue from Contracts with Customers
Original issue	May 2014	Applies to an entity's first annual IFRS financial statements for a period beginning on or after 1 January 2017 2018 (see below)
Amendments to defer the effective date to 1 January 2018	September 2015	Annual periods beginning on or after 1 January 2018
Clarifications to IFRS 15	April 2016	Annual periods beginning on or after 1 January 2018
IFRS 16 Leases
Original issue	January 2016	Annual periods beginning on or after 1 January 2019
Amendment to provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification	May 2020	Annual periods beginning on or after 1 June 2020
Amendments regarding replacement issues in the context of the IBOR reform	August 2020	Annual periods beginning on or after 1 January 2021
Amendment to extend the exemption from assessing whether a COVID-19-related rent concession is a lease modification	March 2021	Annual periods beginning on or after 1 April 2021
Amendments to clarify how a seller-lessee subsequently measures sale and leaseback transactions	September 2022	Annual periods beginning on or after 1 January 2024
IFRS 17 Insurance Contracts
Original issue	May 2017	Annual periods beginning on or after 1 January 2021 2023 (see below)
Amendments to address concerns and implementation challenges that were identified after IFRS 17 was published (includes a deferral of the effective date to annual periods beginning on or after 1 January 2023)	June 2020	Annual periods beginning on or after 1 January 2023
Amendments regarding the initial application of IFRS 17 and IFRS 9	December 2021	An entity that elects to apply the amendment applies it when it first applies IFRS 17
IFRS 18 Presentation and Disclosures in Financial Statements
Original issue	April 2024	Annual periods beginning on or after 1 January 2027
IFRS 19 Subsidiaries without Public Accountability: Disclosures
Original issue	May 2024	Annual periods beginning on or after 1 January 2027
International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)
Original issue	2009	Effective immediately on issue
Amendments as the result of the first comprehensive review	2015	Annual periods beginning on or after 1 January 2017
Amendments to provide a temporary exception to the requirements regarding deferred tax assets and liabilities related to pillar two income taxes	September 2023	Annual periods beginning on or after 1 January 2023

International Accounting Standards (IASs)

Pronouncement	Issued	Effective date
IAS 1 Presentation of Financial Statements
Original issue	2003	Annual periods beginning on or after 1 January 2005
Amendment to add disclosures about an entity's capital	2005	Annual periods beginning on or after 1 January 2007
Comprehensive revision including requiring a statement of comprehensive income	2007	Annual periods beginning on or after 1 January 2009
Amendments relating to disclosure of puttable instruments and obligations arising on liquidation	2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from April 2009 Annual Improvements to IFRSs	April 2009	Annual periods beginning on or after 1 January 2010
Amendments resulting from May 2010 Annual Improvements to IFRSs	May 2010	Annual periods beginning on or after 1 January 2011
Amendments to revise the way other comprehensive income is presented	June 2011	Annual periods beginning on or after 1 July 2012
Amendments resulting from Annual Improvements 2009-2011 Cycle (comparative information)	May 2012	Annual periods beginning on or after 1 January 2013
Amendments resulting from the disclosure initiative	December 2014	Annual periods beginning on or after 1 January 2016
Amendments regarding the definition of material	October 2018	Annual periods beginning on or after 1 January 2020
Amendments regarding the classification of liabilities	January 2020	Annual periods beginning on or after 1 January 2023 2024 (see October 2022 amendments below)
Amendment to defer the effective date of the January 2020 amendments	July 2020	Annual periods beginning on or after 1 January 2023 2024 (see October 2022 amendments below)
Amendments regarding the disclosure of accounting policies	February 2021	Annual periods beginning on or after 1 January 2023
Amendments regarding the classification of debt with covenants	October 2022	Annual periods beginning on or after 1 January 2024
IAS 2 Inventories
Original issue	2003	Annual periods beginning on or after 1 January 2005
IAS 7 Statement of Cash Flows
Original issue	1992	Annual periods beginning on or after 1 January 1994
Amendments resulting from April 2009 Annual Improvements to IFRSs	April 2009	Annual periods beginning on or after 1 January 2010
Amendments as result of the Disclosure initiative	January 2016	Annual periods beginning on or after 1 January 2017
Amendments regarding supplier finance arrangements	May 2023	Annual periods beginning on or after 1 January 2024
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Original issue	2003	Annual periods beginning on or after 1 January 2005
Amendments regarding the definition of material	October 2018	Annual periods beginning on or after 1 January 2020
Amendments regarding the definition of accounting estimates	February 2021	Annual periods beginning on or after 1 January 2023
IAS 10 Events after the Reporting Period
Original issue	2003	Annual periods beginning on or after 1 January 2005
IAS 12 Income Taxes
Original issue	1996	Annual periods beginning on or after 1 January 1998
Limited scope amendment (recovery of underlying assets)	December 2010	Annual periods beginning on or after 1 January 2012
Amendments regarding the recognition of deferred tax assets for unrealised losses	January 2016	Annual periods beginning on or after 1 January 2017
Amendments resulting from Annual Improvements 2015–2017 Cycle (income tax consequences of dividends)	December 2017	Annual periods beginning on or after 1 January 2019
Amendments regarding deferred tax on leases and decommissioning obligations	May 2021	Annual periods beginning on or after 1 January 2023
Amendments to provide a temporary exception to the requirements regarding deferred tax assets and liabilities related to pillar two income taxes	May 2023	Annual periods beginning on or after 1 January 2023
IAS 15 Information Reflecting the Effects of Changing Prices
Original issue	2003	Withdrawn effective 1 January 2005
IAS 16 Property, Plant and Equipment
Original issue	2003	Annual periods beginning on or after 1 January 2005
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from Annual Improvements 2009-2011 Cycle (servicing equipment)	May 2012	Annual periods beginning on or after 1 January 2013
Amendments resulting from Annual Improvements 2010-2012 Cycle (proportionate restatement of accumulated depreciation on revaluation)	December 2013	Annual periods beginning on or after 1 July 2014
Amendments regarding the clarification of acceptable methods of depreciation and amortisation	May 2014	Annual periods beginning on or after 1 January 2016
Amendments bringing bearer plants into the scope of IAS 16	June 2014	Annual periods beginning on or after 1 January 2016
Amendments prohibiting a company from deducting from the cost of property, plant and equipment amounts received from selling items produced while the company is preparing the asset for its intended use	May 2020	Annual periods beginning on or after 1 January 2022
IAS 17 Leases
Original issue	2003	Annual periods beginning on or after 1 January 2005
Amendments resulting from April 2009 Annual Improvements to IFRSs	April 2009	Annual periods beginning on or after 1 January 2010
IAS 19 Employee Benefits
Amendment adding an option to recognise actuarial gains and losses in full, outside profit or loss, in a statement of changes in equity	2004	Annual periods beginning on or after 1 January 2006
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amended standard resulting from the post-employment benefits and termination benefits projects	Amended June 2011	Annual periods beginning on or after 1 January 2013
Amended to clarify the requirements that relate to how contributions from employees or third parties that are linked to service should be attributed to periods of service	November 2013	Annual periods beginning on or after 1 July 2014
Amendments resulting from September 2014 Annual Improvements to IFRSs	September 2014	Annual periods beginning on or after 1 January 2016
Amendments regarding plan amendments, curtailments or settlements	February 2018	Annual periods beginning on or after 1 January 2019
IAS 20 Government Grants and Disclosure of Government Assistance
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
IAS 21 The Effects of Changes in Foreign Exchange Rates
Original issue	2003	Annual periods beginning on or after 1 January 2005
Minor amendment	November 2005	Annual periods beginning on or after 1 January 2005
IAS 23 Borrowing Costs
Comprehensive revision to prohibit immediate expensing	2007	Borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after 1 January 2009
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from Annual Improvements 2015–2017 Cycle (borrowing costs eligible for capitalisation)	December 2017	Annual periods beginning on or after 1 January 2019
IAS 24 Related Party Disclosures
Original issue	2003	Annual periods beginning on or after 1 January 2005
Revised definition of related parties	November 2009	Annual periods beginning on or after 1 January 2011
Amendments resulting from Annual Improvements 2010-2012 Cycle (management entities)	December 2013	Annual periods beginning on or after 1 July 2014
IAS 27 Consolidated and Separate Financial Statements
Original issue	2003	Annual periods beginning on or after 1 January 2005
Consequential amendments arising from amendments to IFRS 3	2008	Annual periods beginning on or after 1 July 2009
Amendment relating to cost of an investment on first-time adoption	Revised 2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from May 2010 Annual Improvements to IFRSs	May 2010	Annual periods beginning on or after 1 July 2010
IAS 27 Separate Financial Statements (as amended in 2011)
Original issue	May 2011	Annual periods beginning on or after 1 January 2013
Amendments for investment entities	October 2012	Annual periods beginning on or after 1 January 2014
Amendments reinstating the equity method as an accounting option for investments in in subsidiaries, joint ventures and associates in an entity's separate financial statements	August 2014	Annual periods beginning on or after 1 January 2016
IAS 28 Investments in Associates
Original issue	2003	Annual periods beginning on or after 1 January 2005
Consequential amendments arising from amendments to IFRS 3	2008	Annual periods beginning on or after 1 July 2009
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
IAS 28 Investments in Associates and Joint Ventures
Original issue	May 2011	Annual periods beginning on or after 1 January 2013
Amendments regarding the sale or contribution of assets between an investor and its associate or joint venture	September 2014	Annual periods beginning on or after 1 January 2016 deferred indefinitely (see below)
Amendments regarding the application of the consolidation execption	December 2014	Annual periods beginning on or after 1 January 2016
Amendments deferring the effective date of the September 2014 amendments	December 2015	immediately
Amendments resulting from Annual Improvements 2014–2016 Cycle (clarifying certain fair value measurements)	December 2016	Annual periods beginning on or after 1 January 2018
Amendments regarding long-term interests in associates and joint ventures	October 2017	Annual periods beginning on or after 1 January 2019
IAS 29 Financial Reporting in Hyperinflationary Economies
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
IAS 31 Interests in Joint Ventures
Original issue	2003	Annual periods beginning on or after 1 January 2005
Consequential amendments arising from amendments to IFRS 3	2008	Annual periods beginning on or after 1 July 2009
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
IAS 32 Financial Instruments: Presentation
Original issue	2003	Annual periods beginning on or after 1 January 2005
Disclosure requirements replaced by IFRS 7	2005	Annual periods beginning on or after 1 January 2007
Amendments relating to puttable instruments and obligations arising on liquidation	2008	Annual periods beginning on or after 1 January 2009
Amendments relating to classification of rights issues	2009	Annual periods beginning on or after 1 February 2010
Amendments relating to the offsetting of assets and liabilities	December 2011	Annual periods beginning on or after 1 January 2014
Amendments resulting from Annual Improvements 2009-2011 Cycle (tax effect of equity distributions)	May 2012	Annual periods beginning on or after 1 January 2013
IAS 33 Earnings per Share
Original issue	2003	Annual periods beginning on or after 1 January 2005
IAS 34 Interim Financial Reporting
Original issue	1998	Annual periods beginning on or after 1 July 1999
Amendments resulting from May 2010 Annual Improvements to IFRSs	May 2010	Annual periods beginning on or after 1 January 2011
Amendments resulting from Annual Improvements 2009-2011 Cycle (interim reporting of segment assets)	May 2012	Annual periods beginning on or after 1 January 2013
Amendments resulting from September 2014 Annual Improvements to IFRSs	September 2014	Annual periods beginning on or after 1 January 2016
IAS 36 Impairment of Assets
Original issue	2004	Business combinations after 31 March 2004
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from April 2009 Annual Improvements to IFRSs	April 2009	Annual periods beginning on or after 1 January 2010
Amendments arising from Recoverable Amount Disclosures for Non-Financial Assets	May 2013	Annual periods beginning on or after 1 January 2014
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Original issue	1998	Annual periods beginning on or after 1 July 1999
Amendments regarding the costs to include when assessing whether a contract is onerous	May 2020	Annual periods beginning on or after 1 January 2022
IAS 38 Intangible Assets
Original issue	2004	Business combinations after 31 March 2004
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from April 2009 Annual Improvements to IFRSs	April 2009	Annual periods beginning on or after 1 July 2009
Amendments resulting from Annual Improvements 2010-2012 Cycle (proportionate restatement of accumulated depreciation on revaluation)	December 2013	Annual periods beginning on or after 1 July 2014
Amendments regarding the clarification of acceptable methods of depreciation and amortisation	May 2014	Annual periods beginning on or after 1 January 2016
IAS 39 Financial Instruments: Recognition and Measurement
Comprehensive revisions	2003	Annual periods beginning on or after 1 January 2005
Amendment for macro hedging	2004	Annual periods beginning on or after 1 January 2005
Amendment for day 1 gain/loss transition	2004	Annual periods beginning on or after 1 January 2005
Amendment for hedges of forecast intragroup transactions	2004	Annual periods beginning on or after 1 January 2006
Amendment for fair value option	2005	Annual periods beginning on or after 1 January 2006
Amendment for financial guarantee contracts	2005	Annual periods beginning on or after 1 January 2006
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amendments for eligible hedged items	July 2008	Annual periods beginning on or after 1 July 2009
Amendments for embedded derivatives when reclassifying financial instruments	March 2009	Annual periods ending on or after 30 June 2009
Amendments resulting from April 2009 Annual Improvements to IFRSs	April 2009	Annual periods beginning on or after 1 January 2010
Amendments for novations of derivatives	June 2013	Annual periods beginning on or after 1 January 2014
Amendments to permit an entity to elect to continue to apply the hedge accounting requirements in IAS 39 for a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities when IFRS 9 is applied, and to extend the fair value option to certain contracts that meet the 'own use' scope exception	November 2013	Applies when IFRS 9 is applied
Amendments regarding pre-replacement issues in the context of the IBOR reform	September 2019	Annual periods beginning on or after 1 January 2020
Amendments regarding replacement issues in the context of the IBOR reform	August 2020	Annual periods beginning on or after 1 January 2021
IAS 40 Investment Property
Original issue	2003	Annual periods beginning on or after 1 January 2005
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amendments resulting from Annual Improvements 2011-2013 Cycle (interrelationship between IFRS 3 and IAS 40)	December 2013	Annual periods beginning on or after 1 July 2014
Amendments to clarify transfers or property to, or from, investment property	December 2016	Annual periods beginning on or after 1 January 2018
IAS 41 Agriculture
Amendments resulting from May 2008 Annual Improvements to IFRSs	May 2008	Annual periods beginning on or after 1 January 2009
Amendments bringing bearer plants into the scope of IAS 16	June 2014	Annual periods beginning on or after 1 January 2016
Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (taxation in fair value measurements)	May 2020	Annual periods beginning on or after 1 January 2020