IAS 1 Presentation of Financial Statements (2003) issuedĮffective for annual periods beginning on or after 1 January 2005Īmended by Amendment to IAS 1 - Capital DisclosuresĮffective for annual periods beginning on or after 1 January 2007Įxposure Draft Proposed Amendments to IAS 1 – A Revised Presentation publishedĮxposure Draft Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation published Operative for periods beginning on or after 1 July 1998 IAS 39 - Financial Instruments: Recognition and Measurement.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).IAS 32 - Financial Instruments: Presentation.IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.IAS 29 - Financial Reporting in Hyperinflationary Economies.IAS 28 - Investments in Associates (2003).IAS 28 - Investments in Associates and Joint Ventures (2011).IAS 27 - Consolidated and Separate Financial Statements (2008).IAS 27 - Separate Financial Statements (2011).IAS 26 - Accounting and Reporting by Retirement Benefit Plans.IAS 22 - Business Combinations (Superseded).IAS 21 - The Effects of Changes in Foreign Exchange Rates.IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance.
IAS 19 - Employee Benefits (1998) (superseded).
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