UPSC IAS Prelims Exam 2020 Date Postponed again @upsc.gov.in due to COVID-19 outbreak. Join Now! The fixed expiry date for the temporary exemption in IFRS 4 from applying IFRS 9 is now 1 January 2023, Annual periods beginning on or after 1 January 2007, Annual periods beginning on or after 1 January 2013 and interim periods within those periods, Annual periods beginning on or after 1 January 2015, Contains no stated effective date and includes consequential amendments which remove the mandatory effective date of IFRS 9 (2010) and IFRS 9 (2009), leaving the effective date open but allowing each version of the standard to be available for application, Effective for annual periods beginning on or after 1 January 2018, Annual periods beginning on or after 1 January 2014, Annual periods beginning on or after 1 January 2017, Applies to an entity's first annual IFRS financial statements for a period beginning on or after 1 January 2016, Applies to an entity's first annual IFRS financial statements for a period beginning on or after 1 January, Annual periods beginning on or after 1 June 2020, Annual periods beginning on or after 1 January, Annual periods beginning on or after 1 January 2023, Annual periods beginning on or after 1 July 2012, Annual periods beginning on or after 1 January 1994, Annual periods beginning on or after 1 January 1998, Annual periods beginning on or after 1 January 2012, Borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after 1 January 2009, Annual periods beginning on or after 1 February 2010, Annual periods beginning on or after 1 July 1999, Annual periods ending on or after 30 June 2009, amendments to IFRS 2, IFRS 3, IFRS 6, IFRS 14, IAS 1, IAS 8, IAS 34, IAS 37, IAS 38, IFRIC 12, IFRIC 19, IFRIC 20, IFRIC 22, and SIC-32 to update those pronouncements with regard to references to and quotes from the framework or to indicate where they refer to a different version of the, Amendment relating to cost of an investment on first-time adoption, Amendments relating to oil and gas assets and determining whether an arrangement contains a lease, Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters, Amendments resulting from May 2010 Annual Improvements to IFRSs, Replacement of 'fixed dates' for certain exceptions with 'the date of transition to IFRSs', Additional exemption for entities ceasing to suffer from severe hyperinflation, Amendments for government loans with a below-market rate of interest when transitioning to IFRSs, Amendments resulting from Annual Improvements 2009-2011 Cycle (repeat application, borrowing costs), Amendment relating to vesting conditions and cancellations, Amendments resulting from April 2009 Annual Improvements to IFRSs, Amendments relating to group cash-settled share-based payment transactions, Amendments to clarify the classification and measurement of share-based payment transactions, Comprehensive revision on applying the acquisition method, Amendments to clarify the definition of a business, Amendment for financial guarantee contracts, Amendments regarding the interaction of IFRS 4 and IFRS 9, Amendments regarding the expiry date of the deferral approach, Amendments regarding replacement issues in the context of the IBOR reform, Amendments resulting from May 2008 Annual Improvements to IFRSs, Amendments resulting from September 2014 Annual Improvements to IFRSs, Amendments enhancing disclosures about fair value and liquidity risk, Amendments enhancing disclosures about transfers of financial assets, Amendments related to the offsetting of assets and liabilities, Deferral of mandatory effective date of IFRS 9 and amendments to transition disclosures, Additional hedge accounting disclosures (and consequential amendments) resulting from the introduction of the hedge accounting chapter in IFRS 9, Amendments regarding pre-replacement issues in the context of the IBOR reform, Original issue (Classification and measurement of financial assets), Reissue to include requirements for the classification and measurement of financial liabilities and incorporate existing derecognition requirements, Reissue to incorporate a hedge accounting chapter and permit the early application of the requirements for presenting in other comprehensive income the 'own credit' gains or losses on financial liabilities designated under the fair value option without early applying the other requirements of IFRS 9.
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