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Operative for annual financial statements covering periods beginning on or after 1 January 2001Īmended to prevent the recognition of gains solely as a result of actuarial losses or past service cost and the recognition of losses solely as a result of actuarial gains Operative for financial statements covering periods beginning on or after 1 January 1999Īmended to change the definition of plan assets and to introduce recognition, measurement and disclosure requirements for reimbursements

Operative for financial statements covering periods beginning on or after 1 January 1995 Operative for financial statements covering periods beginning on or after 1 January 1985 IAS 19 Accounting for Retirement Benefits in Financial Statements of Employers issued IAS 39 - Financial Instruments: Recognition and MeasurementĮxposure Draft E16 Accounting for Retirement Benefits in Financial Statements of Employers published.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).IAS 32 - Financial Instruments: Presentation.IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.IAS 29 - Financial Reporting in Hyperinflationary Economies.IAS 28 - Investments in Associates (2003).IAS 28 - Investments in Associates and Joint Ventures (2011).IAS 27 - Consolidated and Separate Financial Statements (2008).IAS 27 - Separate Financial Statements (2011).IAS 26 - Accounting and Reporting by Retirement Benefit Plans.IAS 22 - Business Combinations (Superseded).IAS 21 - The Effects of Changes in Foreign Exchange Rates.IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance.IAS 19 - Employee Benefits (1998) (superseded).IAS 15 - Information Reflecting the Effects of Changing Prices (Withdrawn).IAS 14 - Segment Reporting (Superseded).

IAS 10 - Events After the Reporting Period.IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors.IAS 1 - Presentation of Financial Statements.