EFFECTIVE DATES OF IFRS

This list contains the International Financial Reporting Standards and their date of issuance by the International Accounting Standards Board (IASB). However, it is advisable that the readers shall visit the IFRS website for the latest development and issuance of the accounting standards.

www.IFRS.org

 

NO

Title

Original Issue

Effective

Fully withdrawn

Superseded by

IFRS 1

First-time Adoption of International Financial Reporting Standards

2003

January 1, 2004

 

 

IFRS 2  

Share-based Payment

2004

January 1, 2005

 

 

IFRS 3  

Business Combinations

2004

April 1, 2004

 

 

IFRS 4

Insurance Contracts

2004

January 1, 2005

January 1, 2021

IFRS 17

 

IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

2004

January 1, 2005

 

 

IFRS 6

Exploration for and Evaluation of Mineral Resources

2004

January 1, 2006

 

 

IFRS 7

Financial Instruments: Disclosures

2005

January 1, 2007

 

 

IFRS 8

Operating Segments

2006

January 1, 2009

 

 

IFRS 9

Financial Instruments

2009

January 1, 2018

 

 

IFRS 10

Consolidated Financial Statements

2011

January 1, 2013

 

 

IFRS 11

Joint Arrangements

2011

January 1, 2013

 

 

IFRS 12

Disclosure of Interests in Other Entities

2011

January 1, 2013

 

 

IFRS 13

Fair Value Measurement

2011

January 1, 2013

 

 

IFRS 14

Regulatory Deferral Accounts

2014

January 1, 2016

 

 

IFRS 15

Revenue from Contracts with Customers

2014

January 1, 2018

 

 

IFRS 16

Leases   

2016

January 1,2019

 

 

IFRS 17

Insurance contracts

2017

January 1, 2021