The new effective ate of the January 2020 amendments is now 1 January 2023 IASB defers effective date of Classification of Liabilities as Current or Non-current (Amendments to IAS 1) to 1 January 2022 IAS 1 Presentation of Financial Statements (2007) issuedĮffective for annual periods beginning on or after 1 January 2009Īmended by Puttable Financial Instruments and Obligations Arising on LiquidationĮffective for annual reporting periods beginning on or after 1 January 2009Īmended by Annual Improvements to IFRSs 2007 (classification of derivatives as current or non-current)Īmended by Improvements to IFRSs 2009 (classification of liabilities as current)Įffective for annual periods beginning on or after 1 January 2010Īmended by Improvements to IFRSs 2010 (clarification of statement of changes in equity)Įffective for annual periods beginning on or after 1 January 2011Įxposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income publishedĪmended by Presentation of Items of Other Comprehensive IncomeĮffective for annual periods beginning on or after 1 July 2012Īmended by Annual Improvements 2009-2011 Cycle (comparative information)Įffective for annual periods beginning on or after 1 January 2013 IAS 1 Presentation of Financial Statements (2003) issuedĮffective for annual periods beginning on or after 1 January 2005Īmended by Amendment to IAS 1 - Capital DisclosuresĮffective for annual periods beginning on or after 1 January 2007Įxposure Draft Proposed Amendments to IAS 1 – A Revised Presentation publishedĮxposure Draft Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation published Operative for periods beginning on or after 1 July 1998 IAS 39 - Financial Instruments: Recognition and Measurement.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).IAS 32 - Financial Instruments: Presentation.IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.IAS 29 - Financial Reporting in Hyperinflationary Economies.IAS 28 - Investments in Associates (2003).IAS 28 - Investments in Associates and Joint Ventures (2011).IAS 27 - Consolidated and Separate Financial Statements (2008).IAS 27 - Separate Financial Statements (2011).IAS 26 - Accounting and Reporting by Retirement Benefit Plans.IAS 22 - Business Combinations (Superseded).IAS 21 - The Effects of Changes in Foreign Exchange Rates.IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance.IAS 19 - Employee Benefits (1998) (superseded).IAS 15 - Information Reflecting the Effects of Changing Prices (Withdrawn).IAS 14 - Segment Reporting (Superseded).IAS 10 - Events After the Reporting Period.IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors.
IAS 1 - Presentation of Financial Statements.
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