Superseded by IFRS 11 and IFRS 12, effective for annual periods beginning on or after 1 January 2013 Jointly Controlled Entities – Non-Monetary Contributions by Venturers Superseded by IFRS 10 and IFRS 12 effective 1 January 2013 Government Assistance – No Specific Relation to Operating Activitiesįoreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations Stripping Costs in the Production Phase of a Surface Mineįoreign Currency Transactions and Advance ConsiderationĬonsistency – Different Cost Formulas for InventoriesĬonsistency – Capitalisation of Borrowing CostsĮlimination of Unrealised Profits and Losses on Transactions with AssociatesĬlassification of Financial Instruments - Contingent Settlement Provisionsįirst-Time Application of IASs as the Primary Basis of Accountingīusiness Combinations – Classification either as Acquisitions or Unitings of Interests Hedges of a Net Investment in a Foreign Operationĭistributions of Non-cash Assets to OwnersĮxtinguishing Financial Liabilities with Equity Instruments IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their InteractionĪgreements for the Construction of Real Estate IFRS 2: Group and Treasury Share Transactions Interim Financial Reporting and Impairment ![]() Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic EquipmentĪpplying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Members' Shares in Co-operative Entities and Similar Instrumentsĭetermining Whether an Arrangement Contains a Lease Superseded by IFRS 9 effective 1 January 2018 where IFRS 9 is appliedĬhanges in Existing Decommissioning, Restoration and Similar Liabilities Provisions, Contingent Liabilities and Contingent Assetsįinancial Instruments: Recognition and Measurement Superseded by IFRS 5 effective 1 January 2005 ![]() Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 Superseded by IFRS 7 effective 1 January 2007 Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013įinancial Reporting in Hyperinflationary Economiesĭisclosures in the Financial Statements of Banks and Similar Financial Institutions Investments in Associates and Joint Ventures (2011) Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013 Superseded by IAS 39 and IAS 40 effective 2001Īccounting and Reporting by Retirement Benefit PlansĬonsolidated and Separate Financial Statements Superseded by IFRS 3 effective 31 March 2004 The Effects of Changes in Foreign Exchange Rates Superseded by IAS 19 (2011) effective 1 January 2013Īccounting for Government Grants and Disclosure of Government Assistance Information Reflecting the Effects of Changing Prices ![]() Superseded by IFRS 8 effective 1 January 2009 Presentation of Current Assets and Current Liabilities Superseded by IAS 38 effective 1 July 1999 Superseded by IAS 15, which was withdrawn December 2003Īccounting Policies, Changes in Accounting Estimates and ErrorsĪccounting for Research and Development Activities Superseded by IAS 1 effective 1 July 1998 Information to Be Disclosed in Financial Statements ![]() Non-current Assets Held for Sale and Discontinued OperationsĮxploration for and Evaluation of Mineral Resourcesĭisclosure of Interests in Other Entities International Financial Reporting Standards #įirst-time Adoption of International Financial Reporting Standards International Financial Reporting Standards.This page contains links to our summaries, analysis, history and resources for:
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