Number Title Effective date

PAS 1 (Revised) Presentation of Financial Statements January 1, 2009

PAS 2 Inventories January 1, 2005
PAS 7 Statement of Cash Flows January 1, 2005
Accounting Policies, Changes in
PAS 8 January 1, 2005
Accounting Estimates and Errors

PAS 10 Events after the Reporting Period January 1, 2005

PAS 12 Income Taxes January 1, 2005

PAS 16 Property, Plant and Equipment January 1, 2005

PAS 17 Leases January 1, 2005

PAS 19 (Revised) Employee Benefits January 1, 2013

Accounting for Government Grants and

PAS 20 January 1, 2005
Disclosure of Government Assistance

The Effects of Changes in Foreign

PAS 21 January 1, 2005
Exchange Rates

PAS 23 (Revised) Borrowing Costs January 1, 2009

PAS 24 (Revised) Related Party Disclosures January 1, 2011

Accounting and Reporting by Retirement

PAS 26 January 1, 2005
Benefit Plans

PAS 27 (Amended) Separate Financial Statements January 1, 2013

Investments in Associates and Joint

PAS 28 (Amended) January 1, 2013
Ventures

Financial Reporting in Hyperinflationary

PAS 29 January 1, 2005
Economies

PAS 32 Financial Instruments: Presentation January 1, 2007

PAS 33 Earnings per Share January 1, 2005

PAS 34 Interim Financial Reporting January 1, 2005

PAS 36 Impairment of Assets January 1, 2005

 Provisions, Contingent Liabilities and
PAS 37 January 1, 2005
Contingent Assets

PAS 38 Intangible Assets January 1, 2005

Financial Instruments: Recognition and

PAS 39 January 1, 2005
Measurement

PAS 40 Investment Property January 1, 2005

PAS 41 Agriculture January 1, 2005

IFRS 1 First-time Adoption of International Financial Reporting Standards

IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Fair Value Measurement
IFRS 14 Regulatory Deferral Accounts
IFRS 15 Revenue from Contracts with Customers
IFRS 16 Leases
IFRS 17 Insurance Contracts