List of Reporting Standards and International Accounting Standards

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TitleDate issuedEffective Date
IFRS 1 — First-time Adoption of International Financial Reporting Standards24 Nov 200801 Jul 2009
 IFRS 2 — Share-based Payment19 Feb 200401 Jan 2005
 IFRS 3 — Business Combinations10 Jan 200801 Jul 2009
 IFRS 4 — Insurance Contracts31 Mar 200401 Jan 2005
IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations31 Mar 200401 Jan 2005
 IFRS 6 — Exploration for and Evaluation of Mineral Resources09 Dec 200401 Jan 2006
 IFRS 7 — Financial Instruments: Disclosures18 Aug 200501 Jan 2007
 IFRS 8 — Operating Segments30 Nov 200601 Jan 2009
 IFRS 9 — Financial Instruments24 Jul 201401 Jan 2018
 IFRS 10 — Consolidated Financial Statements12 May 201101 Jan 2013
 IFRS 11 — Joint Arrangements12 May 201101 Jan 2013
 IFRS 12 — Disclosure of Interests in Other Entities12 May 201101 Jan 2013
 IFRS 13 — Fair Value Measurement12 May 201101 Jan 2013
 IFRS 14 — Regulatory Deferral Accounts30 Jan 201401 Jan 2016
 IFRS 15 — Revenue from Contracts with Customers28 May 201401 Jan 2018
 IFRS 16 — Leases13 Jan 201601 Jan 2019
 IFRS 17 — Insurance Contracts18 May 201701 Jan 2021