; Table as Excel
Documents
Resources
Learning Center
Upload
Plans & pricing Sign in
Sign Out
Your Federal Quarterly Tax Payments are due April 15th Get Help Now >>

Table as Excel

VIEWS: 3 PAGES: 2

  • pg 1
									Improvements to individual IFRS                 Applicable to financial years beginning on or
(improvement project) from April 2009           after 1 January 2010

Amendments to IFRS 2 concerning share-          Applicable to financial years beginning on or
based payments that are settled in cash         after 1 January 2010

Amendments to IFRS 1 concerning additional      Applicable to financial years beginning on or
exceptions for first-time adopters              after 1 January 2010

                                                Applicable to transactions taking place on or
IFRIC 18 “Transfers of Assets from Customers“   after 1 November 2009

IFRIC 17 “Distributions of Non-cash Assets to   Applicable to financial years beginning on or
Owners“                                         after 31 October 2009

Amendment to IAS 27 “Consolidated and           Applicable to financial years beginning on or
Separate Financial Statements“                  after 1 July 2009

                                                Applicable to financial years beginning on or
Amendment to IFRS 3 “Business Combinations“     after 1 July 2009

Amendment to IAS 39 “Financial Instruments:
Recognition and Measurement“ concerning         Applicable to financial years beginning on or
qualified hedging instruments                   after 1 July 2009
  Amendments to IAS 24 “Related Party                       Applicable to financial years beginning on or
  Disclosures“ and amendments to IFRS 8                     after 1 January 2011

  Amendments to IFRIC 14 concerning voluntary
  payments in connection with minimum                       Applicable to financial years beginning on or
  funding requirements                                      after 1 January 2011


                                                            Applicable to financial years beginning on or
                                                            after 1 January 2013; not adopted by the EU
                                                            into European law as of the balance sheet
  IFRS 9 “Financial Instruments“                            date1)
  Amendments to IFRS 1 and IFRS 7 concerning
  limited exemptions for presentation of
  comparative information by first-time                     Applicable to financial years beginning on or
  adopters under IFRS 7                                     after 1 July 2010




                                                            Applicable to financial years beginning on or
  Improvements to individual IFRS                           after 1 July 2011; not adopted by the EU into
  (improvement project) from May 2010                       European law as of the balance sheet date1)



  IFRIC 19 “Extinguishing Financial Liabilities             Applicable to financial years beginning on or
  with Equity Instruments“                                  after 1 July 2010

  Amendments to IAS 32 concerning the                       Applicable to financial years beginning on or
  classification of issued rights                           after 1 February 2010




                                                            Applicable to financial years beginning on or
  Amendments to IFRS 7 concerning the                       after 1 July 2011; not adopted by the EU into
  transfer of financial assets                              European law as of the balance sheet date1)




                                                            Applicable to financial years beginning on or
  Amendments to IFRS 1 concerning fixed                     after 1 July 2011; not adopted by the EU into
  transition dates and hyperinflation                       European law as of the balance sheet date1)


                                                            Applicable to financial years beginning on or
                                                            after 1 January 2012; not adopted by the EU
  Amendments to IAS 12 concerning deferred                  into European law as of the balance sheet
  taxes: recovery of underlying assets                      date1)
1) The effective date as stated in the relevant EU directive can vary from the effective date defined by the
International Accounting Standards Board.

								
To top