Issue 24

Notes on the consolidated financial statements

Effects of new or amended standards and interpretations (IAS 8.28)
IFRIC 21 Levies
Annual Improvements to IFRSs (2011-2013 Cycle)
New or amended standards and interpretations not applied (IAS 8.30)
Annual Improvements to IFRSs (2010-2012 Cycle)
Amendments to IAS 19 “Defined Benefit Plans: Employee Contributions”
Amendments to IFRS 11 “Accounting for Acquisitions of Interests in Joint Operations”
Amendments to IAS 16 and IAS 38 “Clarification of Acceptable Methods of Depreciation and Amortisation”
Amendments to IAS 16 and IAS 41 “Agriculture: Bearer Plants”
Annual Improvements to IFRSs (2012-2014 Cycle)
Amendments to IAS 1 “Disclosure Initiative”
Amendments to IAS 27 “Equity Method in Separate Financial Statements”
Amendments to IFRS 10, IFRS 12 and IAS 28 “Investment Entities”
Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture”
IFRS 14 “Regulatory Deferral Accounts”
IFRS 15 “Revenue from Contracts with Customers”
IFRS 16 “Leases”

IASB

Draft Interpretation DI/2015/1 on taking into account uncertainty over income tax treatments
Draft Interpretation DI/2015/2 on currency translation
Leases – current developments regarding the effective date
IASB issues Exposure Draft on Annual Improvements to IFRSs 2014-2016 Cycle
IASB issues draft on limited amendments to IAS 40
IASB proposes narrowly worded amendments to pension accounting
IASB issues Exposure Draft on Conceptual Framework
First-time application of the amendments to IFRS 10 and IAS 28 to be postponed indefinitely
Other Standard Setters
ESMA issues final Guidelines on Alternative Performance Measures

Adoption of IFRS standards by the EU