| The following IASB publications have been considered in the development of FRS 101: |
IFRS or amendment |
Date issued by IASB |
Date effective |
Date endorsed |
|
Development of FRS 101 (Nov 2012) |
||||
All IFRSs issued (or adopted) prior to 2011 and the following new standards and amendments to standards: |
||||
1 |
IFRS 9 Financial Instruments |
As revised in Dec 2011 |
1 Jan 2015 |
Nov 2016 |
2 |
IFRS 10 Consolidated Financial Statements |
May 2011 |
1 Jan 2014 |
Dec 2012 |
3 |
IFRS 11 Joint Arrangements |
May 2011 |
1 Jan 2014 |
Dec 2012 |
4 |
IFRS 12 Disclosure of Interests in Other Entities |
May 2011 |
1 Jan 2014 |
Dec 2012 |
5 |
IFRS 13 Fair Value Measurement |
May 2011 |
1 Jan 2013 |
Dec 2012 |
6 |
IAS 1 Presentation of Financial Statements |
As revised in Jun 2011 |
1 Jul 2012 |
Jun 2012 |
7 |
IAS 19 Employee Benefits |
As revised in Jun 2011 |
1 Jan 2013 |
Jun 2012 |
8 |
IAS 27 Separate Financial Statements |
As revised in May 2011 |
1 Jan 2014 |
Dec 2012 |
9 |
IAS 28 Investments in Associates and Joint Ventures (as revised in 2011) |
As revised in May 2011 |
1 Jan 2014 |
Dec 2012 |
10 |
Annual Improvements to IFRSs 2009-2011 Cycle |
May 2012 |
1 Jan 2013 |
Mar 2013 |
2013/14 Cycle (Jul 2014) |
||||
11 |
IAS 32 Financial Instruments: Presentation – Offsetting Financial Assets And Financial Liabilities (amendment) |
Dec 2011 |
1 Jan 2013 |
Dec 2012 |
12 |
Disclosures – Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) |
Dec 2011 |
1 Jan 2013 |
Dec 2012 |
13 |
Government loans (amendments to IFRS 1) |
Mar 2012 |
1 Jan 2013 |
Mar 2013 |
14 |
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) |
Jun 2012 |
1 Jan 2013 |
Apr 2013 |
15 |
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) |
Oct 2012 |
1 Jan 2014 |
Nov 2013 |
16 |
Recoverable Amount Disclosures for Non-Financial Assets (Amendment to IAS 36) |
May 2013 |
1 Jan 2014 |
Dec 2013 |
2014/15 Cycle (Jul 2015) |
||||
17 |
IFRIC 21 Levies |
May 2013 |
1 Jan 2014 |
Jun 2014 |
18 |
Novation of Derivatives and Continuation of Hedge Accounting – Amendments to IAS 39 |
Jun 2013 |
1 Jan 2014 |
Dec 2013 |
19 |
IFRS 9 Financial Instruments – Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39 |
Nov 2013 |
1 Jan 2018 |
Nov 2016 |
20 |
Defined Benefit Plans: Employee Contributions – Amendments to IAS 19 |
Nov 2013 |
1 Feb 2015 |
Dec 2014 |
21 |
Annual Improvements to IFRSs 2010 – 2012 Cycle |
Dec 2013 |
1 Feb 2015 |
Dec 2014 |
22 |
Annual Improvements to IFRSs 2011 – 2013 Cycle |
Dec 2013 |
1 Feb 2015 |
Dec 2014 |
23 |
IFRS 14 Regulatory Deferral Accounts |
Jan 2014 |
1 Jan 2016 |
Deferred until final standard issued |
24 |
IFRS 15 Revenue from Contracts with Customers |
May 2014 |
1 Jan 2018 |
Sep 2016 |
25 |
Accounting for Acquisitions of Interests in Joint Operations (amendments to IFRS 11) |
May 2014 |
1 Jan 2016 |
Nov 2015 |
26 |
Clarification of Acceptable Methods of Depreciation and Amortisation (amendments to IAS 16 and IAS 38) |
May 2014 |
1 Jan 2016 |
Dec 2015 |
27 |
Agriculture: Bearer Plants – Amendments to IAS 16 and IAS 41 |
Jun 2014 |
1 Jan 2016 |
Nov 2015 |
28 |
IFRS 9 Financial Instruments |
Jun 2014 |
1 Jan 2018 |
Nov 2016 |
2015/16 Cycle (Jul 2016) |
||||
30 |
Equity Method in Separate Financial Statements (Amendments to IAS 27) |
Aug 2014 |
1 Jan 2016 |
Dec 2015 |
32 |
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28) |
Sep 2014 |
Deferred indefinitely |
Deferred indefinitely |
33 |
Annual Improvements to IFRSs (2012 – 2014 Cycle) |
Sep 2014 |
1 Jan 2016 |
Dec 2015 |
34 |
Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28) |
Dec 2014 |
1 Jan 2016 |
Sep 2016 |
35 |
Disclosure Initiative (Amendments to IAS 1) |
Dec 2014 |
1 Jan 2016 |
Dec 2015 |
2016/17 Cycle (Jul 2017) |
||||
36 |
Effective Date of IFRS 1514 |
Sep 2015 |
1 Jan 2018 |
Sep 2016 |
37 |
Effective Date of Amendments to IFRS 10 and IAS 28 |
Dec 2015 |
Deferred indefinitely |
Deferred indefinitely |
38 |
IFRS 16 Leases |
Jan 2016 |
1 Jan 2019 |
Oct 2017 |
39 |
Recognition of Deferred Tax Assets for Unrealised Losses – Amendment to IAS 12 |
Jan 2016 |
1 Jan 2017 |
Nov 2017 |
40 |
Disclosure Initiative – Amendment to IAS 7 |
Jan 2016 |
1 Jan 2017 |
Nov 2017 |
41 |
Clarifications to IFRS 15 Revenue from Contracts with Customers |
Apr 2016 |
1 Jan 2018 |
Oct 2017 |
42 |
Classification and Measurement of Share-based Payment Transactions – Amendments to IFRS 2 |
Jun 2016 |
1 Jan 2018 |
Feb 2018 |
2017/18 Cycle (May 2018) |
||||
43 |
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts – Amendments to IFRS 4 |
Sep 2016 |
1 Jan 2018 |
Nov 2017 |
44 |
IFRIC 22 Foreign Currency Transactions and Advance Consideration |
Dec 2016 |
1 Jan 2018 |
Mar 2018 |
45 |
Annual Improvements to IFRS Standards 2014–2016 Cycle |
Dec 2016 |
1 Jan 2018/2017 |
Feb 2018 |
46 |
Transfers of Investment Property – Amendments to IAS 40 |
Dec 2016 |
1 Jan 2018 |
Mar 2018 |
47 |
IFRS 17 Insurance Contracts |
May 2017 |
1 Jan 2021 |
TBC |
48 |
IFRIC 23 Uncertainty over Income Tax Treatments |
Jun 2017 |
1 Jan 2019 |
Expected Q3 2018 |
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| 14 This document amended the effective date of IFRS 15 Revenue from Contracts with Customers by one year to 1 January 2018. IFRS 15 has already been considered in the 2015/16 review of FRS 101. |
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