Académique Documents
Professionnel Documents
Culture Documents
Standard/Interpretation
Date of
publication
Effective date
(*earlier
application
permitted)
Standards/Interpretations Standards/Interpretations
amended
withdrawn
Annual Improvements to
IFRS 20122014 Cycle
September
2014
Sale or Contribution of
September
Assets between an Investor 2014
and its Associate or Joint
Venture (Amendments to
IFRS10 and IAS28)
IFRIC4, IFRIC5,
IFRIC10, IFRIC12,
IFRIC16, IFRIC17,
IFRIC19, SIC-7, SIC-27
May 2014
IFRS9 (as issued 2009), IFRIC15, IFRIC18, SICIFRS9 (as issued 2010), 31
IFRS 9 (as issued 2013),
IAS1, IAS2, IAS12,
IAS16, IAS23, IAS32,
IAS34, IAS36, IAS37,
IAS 38, IAS 39, IAS40,
IAS41, IFRIC12,
IFRIC17, SIC-27, SIC-32
Accounts
Annual Improvements to
IFRSs 20112013 Cycle
December
2013
1 July 2014*
Annual Improvements to
IFRSs 20102012 Cycle
December
2013
1 July 2014*
November
2013
1 July 2014*
IAS 19
Recoverable Amount
Disclosures for NonFinancial Assets
(Amendments to IAS36)
May 2013
IFRIC 21 Levies
May 2013
1 January 2014*
Investment Entities
(Amendments to IFRS10,
IFRS12 and IAS27)
Consolidated Financial
June 2012
Statements, Joint
Arrangements and
Disclosure of Interests in
Other Entities: Transition
Guidance (Amendments to
IFRS10, IFRS11 and
IFRS12)
Annual Improvements to
IFRSs 20092011 Cycle
May 2012
Government Loans
(Amendments to IFRS1)
March 2012
December
2011
December
2011
DisclosuresOffsetting
Financial Assets and
Financial Liabilities
(Amendments to IFRS7)
December
2011
2010)
June 2011
Presentation of Items of
Other Comprehensive
Income (Amendments to
IAS1)
June 2011
IAS 28 Investments in
May 2011
1July 2012*
1January 2013*
May 2011
1January 2013*
May 2011
Measurement
IFRS 12 Disclosure of
Interests in Other Entities
May 2011
IAS31, SIC-13
Financial Statements
May 2011
IAS27, SIC-12
December
2010
1July 2011*
SIC-21
IFRS1, IFRS7
IFRS 9 Financial Instruments October 2010 1January 2013* IFRS1, IFRS2, IFRS3,
IFRS4, IFRS5, IFRS7,
IAS1, IAS2, IAS8,
Improvements to IFRSs
May 2010
Improvements to IFRSs
May 2010
1July 2010*
November
Disclosures
2009
IFRIC 19 Extinguishing
November
2009
IFRS1, IFRS7
IFRS 1
(Amendments to IFRIC14)
IFRS 9 Financial Instruments November
2009
Classification of Rights
Issues (Amendments to
IAS32)
July 2009
IAS 32
Improvements to IFRSs
1July 2009*
April 2009
Improvements to IFRSs
April 2009
Embedded Derivatives
(Amendments to IFRIC9
and IAS39)
March 2009
30June 2009
IAS39, IFRIC9
IFRS 1
from Customers
IFRS 1 First-time Adoption
November
of International Financial
Reporting Standards
2008
IFRIC 17 Distributions of
November
1July 2009*
1July 2009*
IFRS5, IAS10
1July 2008
IFRS7, IAS39
IFRS7, IAS39
IFRIC8, IFRIC11
Assets (Amendments to
IAS39 and IFRS7)
IFRIC 16 Hedges of a Net
July 2008
Investment in a Foreign
Operation
Construction of Real Estate
Eligible Hedged Items
(Amendments to IAS39)
July 2008
1July 2009*
IAS 39
Improvements to IFRSs
May 2008
1July 2009*
Improvements to IFRSs
May 2008
IAS27, IAS36
IFRS 5
IAS10, IAS16, IAS18,
IAS19, IAS20, IAS23,
IAS28, IAS29, IAS31,
IAS34, IAS36, IAS38,
IAS40, IAS41
Puttable Financial
February 2008 1January 2009* IFRS7, IAS1, IAS32,
Instruments and Obligations
IAS39, IFRIC2
Arising on Liquidation
(Amendments to IAS32 and
IAS1)
IFRS 3 Business
Combinations
Statements
September
Financial Statements
2007
Minimum Funding
Requirements and their
Interaction
IFRIC 13 Customer Loyalty June 2007
Programmes
1July 2008*
March 2007
IFRIC13
IAS23 (as revised 1993)
November
November
2006
Transactions
IFRS 8 Operating Segments November
2006
IAS 14
July 2006
1November
IAS34
2006*
March 2006
1June 2006*
IAS39
IFRS2
Embedded Derivatives
IFRIC 8 Scope of IFRS2
2005
IFRIC 7 Applying the
November
Restatement Approach
2005
September
1December
from Participating in a
Specific MarketWaste
Electrical and Electronic
Equipment
2005
2005*
IAS37
Financial Guarantee
August 2005
Contracts (Amendments to
IAS39 and IFRS4)
IFRS 7 Financial
August 2005
Instruments: Disclosures
IAS37, IAS39
Capital Disclosures
(Amendments to IAS1)
August 2005
June 2005
April 2005
December
2004
December
Resources
Transition and Initial
Recognition of Financial
Assets and Financial
Liabilities (Amendments to
IAS39)
2004
December
arising from
2004
IAS24
SIC-12
IAS30
Decommissioning,
Restoration and
Environmental Rehabilitation
Funds
IFRIC 4 Determining
December
whether an Arrangement
contains a Lease
2004
December
2004
IFRIC 2 Members' Shares in November
2004
1September
2004*
IAS37
March 2004
IFRS 3 Business
Combinations
March 2004
Payment
IAS 39 Financial
December
Instruments: Recognition
and Measurement
2003
Improvements to IASs:
December
IAS40 Investment Property 2003
1January 2005*
Improvements to IASs:
IAS33 Earnings per Share
December
2003
1January 2005*
Improvements to IASs:
IAS31 Interests in Joint
Ventures
December
Improvements to IASs:
IAS28 Investments in
Associates
December
1January 2005*
Improvements to IASs:
IAS27 Consolidated and
Separate Financial
Statements
December
Improvements to IASs:
IAS24 Related Party
Disclosures
December
2003
IAS24 (reformatted
1994)
Improvements to IASs:
IAS21 The Effects of
Changes in Foreign
Exchange Rates
December
Improvements to IASs:
IAS17 Leases
December
2003
2003
2003
2003
2003
Improvements to IASs:
December
IAS16 Property, Plant and 2003
Equipment
Improvements to IASs:
IAS10 Events after the
Balance Sheet Date
December
Improvements to IASs:
IAS8 Accounting Policies,
Changes in Accounting
Estimates and Errors
December
2003
2003
SIC-2, SIC-18
Improvements to IASs:
IAS2 Inventories
December
2003
Improvements to IASs:
IAS1 Presentation of
Financial Statements
December
Improvements to IASs
December
2003
2003
IAS 32 Financial
December
Board)
1January 2005*
June 2003
of International Financial
Reporting Standards
Employee Benefits: The
May 2002
Asset Ceiling (Amendments
to IAS19)
31May 2002*
IAS19
December
December
31December
Transactions Involving
Advertising Services
2001
2001
Translation from
Measurement Currency to
Presentation Currency
IAS18
2001
31December
2001
SIC-28 Business
31December
December
CombinationsDate of
2001
Exchange' and Fair Value of
Equity Instruments
2001
31December
December
2001
1December
2000
IAS1
IAS22
IAS33
SIC-8
Measurement and
Presentation of Financial
Statements under IAS 21
and IAS29
2000
July 2000
15July 2000
IAS12
15July 2000
IAS16
July 2000
15July 2000
IAS22
July 2000
15July 2000
IAS12
July 2000
15July 2000
IAS28
CombinationsSubsequent
Adjustment of Fair Values
and Goodwill Initially
Reported
SIC-21 Income Taxes
MethodRecognition of
Losses
SIC-18 Consistency
IAS1
Alternative Methods
SIC-17 EquityCosts of an January 2000 30January 2000IAS32
Equity Transaction
SIC-15 Operating Leases July 1999
Incentives
SIC-16 Share Capital
IAS 32
1 July 1999
IAS 16
November
EntitiesNon-Monetary
1998
Contributions by Venturers
SIC-12 Consolidation
November
1 July 1999*
IAS 27
1998
Capitalisation of Losses
Resulting from Severe
Currency Devaluations
SIC-10 Government
AssistanceNo Specific
July 1998
July 1998
Relation to Operating
Activities
SIC-9 Business
Combinations
Classification either as
Acquisitions or Unitings of
Interests
SIC-8 First-Time Application July 1998
May 1998
1 June 1998
IAS 21
May 1998
1 June 1998
IAS 38
May 1998
1 June 1998
IAS 32
December
1 June 1998
IAS 28
Euro
SIC-6 Costs of Modifying
Existing Software
SIC-5 Classification of
Financial Instruments
Contingent Settlement
Provisions
SIC-3 Elimination of
December
1997
SIC-1 Consistency
December