Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,
amended paragraphs 40 and 58 and added paragraph 67A and its related
heading. An entity shall apply that amendment prospectively to business
combinations for which the acquisition date is on or after 1 July 2014. Earlier
application is permitted. An entity may apply the amendment earlier provided
that IFRS 9 and IAS 37 (both as amended by Annual Improvements to IFRSs
2010–2012 Cycle) have also been applied. If an entity applies that amendment
earlier it shall disclose that fact.
Annual Improvements Cycle 2011–2013 issued in December 2013 amended
paragraph 2(a). An entity shall apply that amendment prospectively for annual
periods beginning on or after 1 July 2014. Earlier application is permitted. If
an entity applies that amendment for an earlier period it shall disclose that
fact.
IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended
paragraph 56. An entity shall apply that amendment when it applies IFRS 15.
IFRS 9, as issued in July 2014, amended paragraphs 16, 42, 53, 56, 58 and B41
and deleted paragraphs 64A, 64D and 64H. An entity shall apply those
amendments when it applies IFRS 9.
IFRS 16, issued in January 2016, amended paragraphs 14, 17, B32 and B42,
deleted paragraphs B28–B30 and their related heading and added paragraphs
28A–28B and their related heading. An entity shall apply those amendments
when it applies IFRS 16.
IFRS 17, issued in May 2017, amended paragraphs 17, 20, 21, 35 and B63, and
after paragraph 31 added a heading and paragraph 31A. Amendments to IFRS 17,
issued in June 2020, amended paragraph 31A. An entity shall apply the
amendments to paragraph 17 to business combinations with an acquisition
date after the date of initial application of IFRS 17. An entity shall apply the
other amendments when it applies IFRS 17.
Annual Improvements to IFRS Standards 2015–2017 Cycle, issued in December
2017, added paragraph 42A. An entity shall apply those amendments to
business combinations for which the acquisition date is on or after the
beginning of the first annual reporting period beginning on or after 1 January
2019. Earlier application is permitted. If an entity applies those amendments
earlier, it shall disclose that fact.
Definition of a Business, issued in October 2018, added paragraphs
B7A–B7C, B8A and B12A–B12D, amended the definition of the term ‘business’
in Appendix A, amended paragraphs 3, B7–B9, B11 and B12 and deleted
paragraph B10. An entity shall apply these amendments to business
combinations for which the acquisition date is on or after the beginning of the
first annual reporting period beginning on or after 1 January 2020 and to asset
acquisitions that occur on or after the beginning of that period. Earlier
application of these amendments is permitted. If an entity applies these
amendments for an earlier period, it shall disclose that fact.
64I
64J
64K
64L
64M
64N
64O
64P
IFRS 3
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