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IFRS Registration Form at the IA1. SB effective dates

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Aanchal asked about 1 year ago

What are the Pronouncements applicable to entities applying IFRS Registration Form at the IA1. SB effective dates?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Biswajit Mondal answered about 1 year ago

Pronouncements applicable to entities applying IFRS Registration Form at the IA1. SB effective dates

The table below provides a summary of the pronouncements which will be mandatorily applied by entities for the first time at 31 March 2017, for various quarterly reporting periods:

Pronouncement

Effective date*

Mandatory at 31 March 2017?

1st qtrs

2nd qtrs

3rd qtrs

Full yrs

STANDARDS

IFRS 14 Regulatory Deferral Accounts°

1 January 2016

**

Yes

Yes

Yes

AMENDMENTS

Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)

1 January 2016

**

Yes

Yes

Yes

Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)

1 January 2016

**

Yes

Yes

Yes

Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41)

1 January 2016

**

Yes

Yes

Yes

Equity Method in Separate Financial Statements (Amendments to IAS 27)

1 January 2016

**

Yes

Yes

Yes

Annual Improvements 2012-2014 Cycle

1 January 2016

**

Yes

Yes

Yes

Disclosure Initiative (Amendments to IAS 1)

1 January 2016

**

Yes

Yes

Yes

Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28)

1 January 2016

**

Yes

Yes

Yes

Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)°°

1 January 2017

Yes

Disclosure Initiative (Amendments to IAS 7)°°

1 January 2017

Yes

Annual Improvements to IFRS Standards 2014–2016 Cycle – Amendments to IFRS 12°°

1 January 2017

Yes

* Generally annual periods beginning on or after the date indicated, may only apply to first-time adopters in some limited cases (see the detailed information for each pronouncement below for full details).

** This pronouncement has already been implemented in previous periods by entities with this reporting date (where it applied to the entity).


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