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This table displays the new standards, amendments and IFRICs issued during the last 12 months and when they are effective from, subject to endorsement.
Click on the table of contents to display for specific year ends the new standards, amendments and IFRICs which become applicable for the first time subject to endorsement.
Applicability of latest IFRS standards and IFRICs
Key:
Endorsed
Not yet endorsed
Effective from beginning of
From 01 Jan 2020
From 01 Jan 2021
From 1 April 2021
From 01 Jan 2022
From 01 Jan 2023
From 01 Jan 2024
New standards
IFRS 17, 'Insurance contracts' (effective 1 January 2023 or when IFRS 9 is applied) subject to endorsement
Amendments
Amendments to IFRS 16 Leases: Covid-19-Related rent concessions beyond 30 June 2021 - (effective 1 April 2021)
Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform – Phase 2 (effective 1 January 2021)
Annual Improvements 2018-2020 (effective 1 January 2022)
Narrow scope amendments to IFRS 3, IAS 16 and IAS 37 (effective 1 January 2022)
Narrow scope amendments to IAS 1, IAS 8 and IFRS Practice statement 2 (effective 1 January 2023)
Amendments to IAS 12, ‘Taxation’, relating to Deferred tax related to assets and liabilities arising from a single transaction (effective 1 January 2023)
Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates (effective 1 January 2023)
Amendments to IAS 1, Presentation of financial statements' on classification of liabilities (effective 1 January 2024)
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