Professional Documents
Culture Documents
Related Dates
01 Jan 2016
'Annual Improvements to IFRSs 2012 2014 Cycle' was issued by the IASB on 25 September
2014 and is applicable to annual periods beginning on or after 1 January 2016, with earlier
adoption permitted.
01 Jan 2016
IFRS 14 'Regulatory Deferral Accounts' was issued by the IASB on 30 January 2014 and is
applies to an entity's first annual IFRS financial statements for a period beginning on or after 1
January 2016.
01 Jan 2016
'Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12
and IAS 28)' was issued on 18 December 2014. The amendments address issues that have arisen
in the context of applying the consolidation exception for investment entities. They are effective
for annual periods beginning on or after 1 January 2016, with earlier application being permitted.
01 Jan 2016
'Disclosure Initiative (Amendments to IAS 1)' was issued on 18 December 2014. The amend-
ments aim at clarifying IAS 1 to address perceived impediments to preparers exercising their
judgement in presenting their financial reports. They are effective for annual periods beginning
on or after 1 January 2016, with earlier application being permitted.
01 Jan 2016
'Equity Method in Separate Financial Statements (Amendments to IAS 27)' was issued on 12
August 2014. The amendments are effective for annual periods beginning on or after 1 January
2016, with earlier application being permitted.
01 Jan 2016
'Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41)' was issued on 30 June 2014.
The amendments are applicable to annual periods beginning on or after 1 January 2016.
01 Jan 2016
'Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16
and IAS 38)' was issued on 12 May 2014 and is effective for annual periods beginning on or after
1 January 2016.
01 Jan 2016
'Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)' was
issued on 6 May 2014 and is effective for annual periods beginning on or after 1 January 2016.
IFRS 14
IFRS 10