Standard or Interpretation | | | | IASB Effective Date (Annual periods beginning on or after) |
IFRS 03 | | Reference to Conceptual Framework (Amendments) | | 01 January 2022 |
IFRS 09 | | Financial Instruments – Fees in the ‘10 percent’ test for derecognition of financial liabilities | | 01 January 2022 |
IFRS 10/IAS 28 | | Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendment) | | Not Yet Finalized |
IAS 01 | | Classification of Liabilities as Current or Non-current liabilities (Amendments) | | 01 January 2022* |
IAS 16 | | Proceeds before Intended Use (Amendments) | | 01 January 2022 |
IAS 37 | | Onerous Contracts – Costs of Fulfilling a Contract (Amendments) | | 01 January 2022 |