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IASB Amendments

Amendments to IFRS Accounting Standards

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International Tax Reform — Pillar Two Model Rules — Amendments to the IFRS for SMEs Standard (September 23)Lack of Exchangeability — Amendments to IAS 21 (August 2023)Supplier Finance Arrangements — Amendments to IAS 7 and IFRS 7 (May 2023)International Tax Reform—Pillar Two Model Rules — Amendments to IAS 12 (May 2023)Non-current Liabilities with Covenants — Amendments to IAS 1 (October 2022)Lease Liability in a Sale and Leaseback — Amendments to IFRS 16 (September 2022) Initial Application of IFRS 17 and IFRS 9 — Comparative Information — Amendment to IFRS 17 (December 2021)Deferred Tax related to Assets and Liabilities arising from a Single Transaction — Amendments to IAS 12 (May 2021)Covid-19-Related Rent Concessions beyond 30 June 2021 — Amendments to IFRS 16 (March 2021)Disclosure of Accounting Policies — Amendments to IAS 1 and IFRS Practice Statement 2 (February 2021)Definition of Accounting Estimates — Amendments to IAS 8 (February 2021)Interest Rate Benchmark Reform — Phase 2 — Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 (August 2020)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)Interest Rate Benchmark Reform — Amendments to IFRS 9, IAS 39 and IFRS 7 (September 2019)Definition of Material (Amendments to IAS 1 and IAS 8)Definition of Business — Amendments to IFRS 3 (October 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)Plan Amendment, Curtailment or Settlement — amendments to IAS 19Annual Improvements to IFRS Standards 2015–2017 Cycle (December 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 9Transfers of Investment Property — Amendments to IAS 40Annual Improvements to IFRS Standards 2014–2016 CycleApplying IFRS 9 Financial Instruments With IFRS 4 Insurance Contracts — Amendments to IFRS 4Classification and Measurement of Share-based Payment Transactions — Amendments to IFRS 2Clarifications to IFRS 15 Revenue From Contracts With Customers (April 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)Effective Date of IFRS 15 (September 2015)2015 Amendments to the IFRS® for SMEs (May 2015)Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28)Disclosure Initiative (Amendments to IAS 1)Annual Improvements to IFRSs 2012–2014 CycleSale 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)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)Novation of Derivatives and Continuation of Hedge Accounting — Amendments to IAS 39Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36)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 27Eligible 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 1Offsetting 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 7Presentation of Items of Other Comprehensive Income — Amendments to IAS 1Deferred Tax: Recovery of Underlying Assets — Amendments to IAS 12 Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters — Amendments to IFRS 1 Amendments to IFRS 7: Disclosures — Transfers of Financial AssetsLimited Exemption From Comparative IFRS 7 Disclosures for First-time Adopters: Amendment to IFRS 1Improvements to IFRSs 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)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