Professional Documents
Culture Documents
# Name Issued
Insurance Contracts
IFRS 4 Will be superseded by IFRS 17 as of 1 January 2021 2004
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 2004
# Name Issued
Depreciation Accounting
IAS 4 Withdrawn in 1999
Segment Reporting
IAS 14 Superseded by IFRS 8 effective 1 January 2009 1997
Leases
IAS 17 Will be superseded by IFRS 16 as of 1 January 2019 2003*
Revenue
IAS 18 Will be superseded by IFRS 15 as of 1 January 2018 1993*
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 1983
Business Combinations
IAS 22 Superseded by IFRS 3 effective 31 March 2004 1998*
Investments in Associates
IAS 28 Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013 2003
Discontinuing Operations
IAS 35 Superseded by IFRS 5 effective 1 January 2005 1998
IFRIC INTERPRETATIONS
# Name Issued
Emission Rights
IFRIC 3 Withdrawn June 2005 2004
IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and
IFRIC 14 their Interaction 2007
SIC INTERPRETATIONS
# Name Issued
Earnings Per Share – Financial Instruments and Other Contracts that May Be
Settled in Shares
SIC-24 Superseded 2000
SIC-25 Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders 2000
Name Issued