Effective Dates of IAS
Дата публикации: 20 Сентября 2010
Notes
| IAS 36, Impairment of Assets | 1 July 1999 |
| IAS 37, Provisions, Contingent Liabilities and Contingent Assets | 1 July 1999 |
| IAS 38, Intangible Assets | 1 July 1999 |
| IAS 22 (revised 1998), Business Combinations | 1 July 1999 |
| SIC-12, Consolidation – Special Purpose Entities | 1 July 1999 |
| SIC-14, Property, Plant and Equipment – Compensation for the Loss of Items | 1 July 1999 |
| SIC-16, Share Capital – Reacquired Own Equity Instruments (Treasury Shares) | 1 July 1999 |
| SIC-17, Equity – Costs of an Equity Transaction | 1 July 2000 |
| SIC-18, Consistency – Alternative Methods | 1 July 2000 |
| IAS 10, Events After the Balance Sheet Date | |
| SIC-20, Equity Accounting Method – Recognition of Losses | 1 July 2000 |
| SIC-21, Income Taxes – Recovery of Revalued Non-Depreciable Assets | 1 July 2000 |
| SIC-22, Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported | 1 July 2000 |
| SIC-23, Property, Plant and Equipment – Major Inspection or Overhaul Costs | 1 July 2000 |
| SIC-24, Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders | 1 July 2000 |
| IAS 39, Financial Instruments: Recognition and Measurement | 1 January 2000 |
- Changes to IAS 16, Property, Plant and Equipment, IAS 28, Accounting for Investments in Associates, and IAS 31, Financial Reporting of Interests in Joint Ventures, take effect at the same time as IAS 36, IAS 37, IAS 38 and revised IAS 22.
- Effective date is for periods beginning on or after the date given, except where asterisk (*) indicates otherwise.
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