IAS 19 Employee Benefits (as amended in June 2011) amended the definition of
‘other comprehensive income’ in paragraph 7 and paragraph 96. An entity
shall apply those amendments when it applies IAS 19 (as amended in June
2011).
Annual Improvements 2009–2011 Cycle, issued in May 2012, amended paragraphs
10, 38 and 41, deleted paragraphs 39–40 and added paragraphs 38A–38D and
40A–40D. An entity shall apply that amendment retrospectively in accordance
with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for
annual periods beginning on or after 1 January 2013. Earlier application is
permitted. If an entity applies that amendment for an earlier period it shall
disclose that fact.
[Deleted]
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended
paragraph 34. An entity shall apply that amendment when it applies IFRS 15.
IFRS 9, as issued in July 2014, amended paragraphs 7, 68, 71, 82, 93, 95, 96,
106 and 123 and deleted paragraphs 139E, 139G and 139M. An entity shall
apply those amendments when it applies IFRS 9.
Disclosure Initiative (Amendments to IAS 1), issued in December 2014, amended
paragraphs 10, 31, 54–55, 82A, 85, 113–114, 117, 119 and 122, added
paragraphs 30A, 55A and 85A–85B and deleted paragraphs 115 and 120. An
entity shall apply those amendments for annual periods beginning on or after
1 January 2016. Earlier application is permitted. Entities are not required to
disclose the information required by paragraphs 28–30 of IAS 8 in relation to
these amendments.
IFRS 16 Leases, issued in January 2016, amended paragraph 123. An entity shall
apply that amendment when it applies IFRS 16.
IFRS 17, issued in May 2017, amended paragraphs 7, 54 and 82. Amendments to
IFRS 17, issued in June 2020, further amended paragraph 54. An entity shall
apply those amendments when it applies IFRS 17.
Amendments to References to the Conceptual Framework in IFRS Standards, issued in
2018, amended paragraphs 7, 15, 19–20, 23–24, 28 and 89. An entity shall
apply those amendments for annual periods beginning on or after 1 January
2020. Earlier application is permitted if at the same time an entity also applies
all other amendments made by Amendments to References to the Conceptual
Framework in IFRS Standards. An entity shall apply the amendments to IAS 1
retrospectively in accordance with IAS 8 Accounting Policies, Changes in
Accounting Estimates and Errors. However, if an entity determines that
retrospective application would be impracticable or would involve undue cost
or effort, it shall apply the amendments to IAS 1 by reference to paragraphs
23–28, 50–53 and 54F of IAS 8.
Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018,
amended paragraph 7 of IAS 1 and paragraph 5 of IAS 8, and deleted
paragraph 6 of IAS 8. An entity shall apply those amendments prospectively
for annual periods beginning on or after 1 January 2020. Earlier application is
139K
139L
139M
139N
139O
139P
139Q
139R
139S
139T
IAS 1
A1014 © IFRS Foundation