The New IFRSs Included in the 2013 IFRSs
Version Not Yet Endorsed by the FSC
Effective Date
Announced
by IASB (Note 1)
Amendment to IFRS 1 “Severe Hyperinflation and Removal of Fixed Dates for First-time
Adopters”
July 1, 2011
Amendment to IFRS 1 “Government Loans”
January 1, 2013
Amendment to IFRS 7 “Disclosure - Offsetting Financial Assets and Financial Liabilities” January 1, 2013
Amendment to IFRS 7 “Disclosure - Transfer of Financial Assets”
July 1, 2011
IFRS 10 “Consolidated Financial Statements”
January 1, 2013
IFRS 11 “Joint Arrangements”
January 1, 2013
IFRS 12 “Disclosure of Interests in Other Entities”
January 1, 2013
Amendments to IFRS 10, IFRS 11 and IFRS 12 “Consolidated Financial Statements, Joint
Arrangements and Disclosure of Interests in Other Entities: Transition Guidance”
January 1, 2013
Amendments to IFRS 10 and IFRS 12 and IAS 27 “Investment Entities”
January 1, 2014
IFRS 13 “Fair Value Measurement”
January 1, 2013
Amendment to IAS 1 “Presentation of Other Comprehensive Income”
July 1, 2012
Amendment to IAS 12 “Deferred Tax: Recovery of Underlying Assets”
January 1, 2012
IAS 19 (Revised 2011) “Employee Benefits”
January 1, 2013
IAS 27 (Revised 2011) “Separate Financial Statements”
January 1, 2013
IAS 28 (Revised 2011) “Investments in Associates and Joint Ventures”
January 1, 2013
Amendment to IAS 32 “Offsetting Financial Assets and Financial Liabilities”
January 1, 2014
IFRIC 20 “Stripping Costs in Production Phase of a Surface Mine”
January 1, 2013
(Concluded)
The New IFRSs Not Included in the 2013 IFRSs Version
Effective Date
Announced
by IASB (Note 1)
Annual Improvements to IFRSs 2010-2012 Cycle
July 1, 2014 (Note 2)
Annual Improvements to IFRSs 2011-2013 Cycle
July 1, 2014
IFRS 9 “Financial Instruments”
Note 3
Amendments to IFRS 9 and IFRS 7 “Mandatory Effective Date of IFRS 9 and Transition
Disclosures”
Note 3
IFRS 14 “Regulatory Deferral Accounts”
January 1, 2016
Amendment to IAS 19 “Defined Benefit Plans: Employee Contributions”
July 1, 2014
Amendment to IAS 36 “Impairment of Assets: Recoverable Amount Disclosures for
Non-financial Assets”
January 1, 2014
Amendment to IAS 39 “Novation of Derivatives and Continuation of Hedge
Accounting”
January 1, 2014
IFRIC 21 “Levies”
January 1, 2014
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