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IFRS Literature

IFRS Amendments

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Classification of Liabilities as Current or Non-current — Deferral of Effective Date — Amendments to IAS 1 (July 2020)Amendments to IFRS 17 (June 2020)Extension of the Temporary Exemption from Applying IFRS 9 — Amendments to IFRS 4 (June 2020)Covid-19-Related Rent Concessions — Amendments to IFRS 16 (May 2020)Property, Plant and Equipment: Proceeds before Intended Use — Amendments to IAS 16 (May 2020)Reference to the Conceptual Framework — Amendments to IFRS 3 (May 2020)Onerous Contracts—Cost of Fulfilling a Contract — Amendments to IAS 37 (May 2020)Annual Improvements to IFRS Standards 2018–2020 (May 2020)Classification of Liabilities as Current or Non-current — Amendments to IAS 1 (January 2020)Editorial Corrections (December 2019)Interest Rate Benchmark Reform — Amendments to IFRS 9, IAS 39 and IFRS 7 (September 2019)Editorial Corrections (May 2019)Editorial Corrections (February 2019)Editorial Corrections (December 2018)ConstitutionDefinition of Material (Amendments to IAS 1 and IAS 8)Definition of Business — Amendments to IFRS 3 (October 2018)Conceptual Framework for Financial Reporting (March 2018)Basis for Conclusions on the Conceptual Framework for Financial Reporting (March 2018)Amendments to References to the Conceptual Framework in IFRS Standards — Amendments to IFRS Standards (March 2018)Amendments to References to the Conceptual Framework in IFRS Standards — Amendments to Illustrative Examples, Implementation Guidance and IFRS Practice Statements (March 2018)Amendments to References to the Conceptual Framework in IFRS Standards — Amendments to Bases for Conclusions on IFRS Standards and IFRS Practice Statements (March 2018)Project Summary: Conceptual Framework for Financial Reporting (March 2018)Feedback Statement: Conceptual Framework for Financial Reporting (March 2018)Plan Amendment, Curtailment or Settlement — amendments to IAS 19Annual Improvements to IFRS Standards 2015–2017 Cycle (December 2017)Editorial Corrections (November 2017)Long-term Interests in Associates and Joint Ventures — amendments to IAS 28Illustrative Example: Long-term Interests in Associates and Joint VenturesPrepayment Features With Negative Compensation — amendments to IFRS 9Editorial Corrections (September 2017)Editorial Corrections — December 2016Transfers of Investment Property — Amendments to IAS 40IFRIC 22 Foreign Currency Transactions and Advance ConsiderationAnnual Improvements to IFRS Standards 2014–2016 CycleEditorial Correction (September 2016)Applying IFRS 9 Financial Instruments With IFRS 4 Insurance Contracts — Amendments to IFRS 4Classification and Measurement of Share-based Payment Transactions — Amendments to IFRS 2Editorial Corrections to IFRS 16 (May 2016)Clarifications to IFRS 15 Revenue From Contracts With Customers (April 2016)Editorial Corrections (March 2016)Disclosure Initiative — Amendments to IAS 7Recognition of Deferred Tax Assets for Unrealised Losses — Amendments to IAS 12Effective Date of Amendments to IFRS 10 and IAS 28 (December 2015)Editorial Corrections (December 2015)Effective Date of IFRS 15 (September 2015)Editorial Corrections (September 18, 2015)2015 Amendments to the IFRS® for SMEs (May 2015)Editorial Corrections to the Financial Instruments Volume (April 2015)Editorial Corrections to Bound Volumes (March 2015)Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28)Disclosure Initiative (Amendments to IAS 1)Editorial Corrections to Bound Volumes (November 2014)Annual Improvements to IFRSs 2012–2014 CycleEditorial Corrections to Bound Volumes and Single IFRSs (September 2014)Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28)Equity Method in Separate Financial Statements — Amendments to IAS 27Agriculture: Bearer Plants — Amendments to IAS 16 and IAS 41Clarification of Acceptable Methods of Depreciation and Amortisation — Amendments to IAS 16 and IAS 38Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)IASB Editorial Corrections to Bound Volume (March 2014)Annual Improvements to IFRSs 2011–2013 CycleAnnual Improvements to IFRSs 2010–2012 CycleDefined Benefit Plans: Employee Contributions (Amendments to IAS 19)IFRS 9 Financial Instruments (Hedge Accounting and Amendments to IFRS 9, IFRS 7 and IAS 39)Basis for Conclusions: IFRS 9 Financial Instruments (Hedge Accounting and Amendments to IFRS 9, IFRS 7 and IAS 39)Implementation Guidance: IFRS 9 Financial Instruments (Hedge Accounting and Amendments to IFRS 9, IFRS 7 and IAS 39)Corrections to 2013 IFRS (Blue Book), 2013 IFRS (Red Book) and A Guide Through IFRS 2013IASB Editorial Corrections to Bound Volume (September 17, 2013)Novation of Derivatives and Continuation of Hedge Accounting — Amendments to IAS 39Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)IASB Editorial Corrections to Bound Volume (March 11, 2013)IASB Editorial Corrections to Bound Volume (November 16, 2012) Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate: Amendments to IFRS 1 & IAS 27IASB Editorial Corrections and Changes to Bound Volume (July 31, 2012)Eligible Hedged Items: Amendment to IAS 39Improving Disclosures about Financial Instruments: Amendments to IFRS 7Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) Annual Improvements to IFRSs: 2009–2011 CycleGovernment Loans — Amendments to IFRS 1IASB Editorial Corrections and Changes to Bound Volume (February 21, 2012)Offsetting Financial Assets and Financial Liabilities — Amendments to IAS 32Disclosures — Offsetting Financial Assets and Financial Liabilities — Amendments to IFRS 7Mandatory Effective Date and Transition Disclosures — Amendments to IFRS 9 and IFRS 7IASB Editorial Corrections to Bound Volume (November 18, 2011)IASB Editorial Corrections to Bound Volume (June 29, 2011)Presentation of Items of Other Comprehensive Income — Amendments to IAS 1IASB Editorial Corrections to Bound Volume, IFRS 10, IFRS 11, and IFRS 13 (May 27, 2011)IASB Editorial Corrections to Bound Volume, IFRS 10, IFRS 11, and IFRS 12 (May 17, 2011)IASB Editorial Corrections to IFRS 9 and Bound Volume (April 21, 2011)IASB Editorial Corrections to IFRS 9 and Bound Volume 2011 (March 8, 2011) IASB Editorial Corrections to Bound Volume (February 4, 2011)IASB Corrections to Bound Volume 2010 (December 22, 2010) Deferred Tax: Recovery of Underlying Assets — Amendments to IAS 12 Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters — Amendments to IFRS 1 IASB Corrections to Bound Volume 2010 (October 29, 2010)Amendments to IFRS 7: Disclosures — Transfers of Financial AssetsIASB Corrections to Bound Volume 2010 (August 25, 2010)IASB Corrections to Bound Volume 2010 (May 24, 2010, Amended June 23, 2010, and July 8, 2010)Limited Exemption From Comparative IFRS 7 Disclosures for First-time Adopters: Amendment to IFRS 1Improvements to IFRSs IASB Editorial Corrections and Changes to IFRIC 19 and Bound Volume 2010 (March 23, 2010) IASB Corrections to Bound Volume 2009 (March 4, 2010)IASB Corrections to Bound Volume 2009 (December 24, 2009)Prepayments of a Minimum Funding Requirement — Amendments to IFRIC 14 Classification of Rights Issues Amendment to IAS 32Additional Exemptions for First-time Adopters: Amendments to IFRS 1Group Cash-settled Share-based Payment Transactions: Amendments to IFRS 2Improvements to IFRSs (April 2009)IASB Corrections to Bound Volume 2009, Improvements to IFRSs (issued April 2009), and IFRS for SMEs (issued July 2009)Embedded Derivatives: Amendments to IFRIC 9 and IAS 39Reclassification of Financial Assets: Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: DisclosuresImprovements to IFRSs Puttable Financial Instruments and Obligations Arising on Liquidation: Amendments to IAS 32 & IAS 1Vesting Conditions and Cancellations: Amendments to IFRS 2