period it shall disclose that fact. Entities that adopted IFRSs in periods before the effective date of IFRS 1 or applied IFRS 1 in a previous period are permitted to apply the amendment to paragraph D8 retrospectively in the first annual period after the amendment is effective. An entity applying paragraph D8 retrospectively shall disclose that fact.

 

Disclosures—Transfers of Financial Assets (Amendments to IFRS 7), issued in October 2010, added paragraph E4. An entity shall apply that amendment for annual periods beginning on or after 1 July 2011. Earlier application is permitted. If an entity applies the amendment for an earlier period, it shall disclose that fact.

 

[Deleted]

 

Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendments to IFRS 1), issued in December 2010, amended paragraphs B2, D1 and D20 and added paragraphs 31C and D26-D30. An entity shall apply those amendments for annual periods beginning on or after 1 July 2011. Earlier application is permitted.

 

IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 31, B7, C1, D1, D14 and D15 and added paragraph D31. An entity shall apply those amendments when it applies IFRS 10 and IFRS 11.

 

IFRS 13 Fair Value Measurement, issued in May 2011, deleted paragraph 19, amended the definition of fair value in Appendix A and amended paragraphs D15 and D20. An entity shall apply those amendments when it applies IFRS 13.

 

Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraph 21. An entity shall apply that amendment when it applies IAS 1 as amended in June 2011.

 

IAS 19 Employee Benefits (as amended in June 2011) amended paragraph D1, deleted paragraphs D10 and D11 and added paragraph E5. An entity shall apply those amendments when it applies IAS 19 (as amended in June 2011).

 

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine added paragraph D32 and amended paragraph D1. An entity shall apply that amendment when it applies IFRIC 20.

 

Government Loans (Amendments to IFRS 1), issued in March 2012, added paragraphs B1(f) and B10-B12. An entity shall apply those paragraphs for annual periods beginning on or after 1 January 2013. Earlier application is permitted.

 

Paragraphs B10 and B11 refer to IFRS 9. If an entity applies this IFRS but does not yet apply IFRS 9, the references in paragraphs B10 and B11 to IFRS 9 shall be read as references to IAS 39 Financial Instruments: Recognition and Measurement.

 

Annual Improvements 2009-2011 Cycle, issued in May 2012, added paragraphs 4A-4B and 23A-23B. An entity shall apply that amendment retrospectively in

accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

for annual periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact

 

Annual Improvements 2009-2011 Cycle, issued in May 2012, amended paragraph D23. An entity shall apply that amendment retrospectively in accordance with

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual

periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.

 

Annual Improvements 2009-2011 Cycle, issued in May 2012, amended paragraph 21. An entity shall apply that amendment retrospectively in accordance with IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors for annual periods

beginning on or after 1 January 2013. Earlier application is permitted. If an

entity applies that amendment for an earlier period it shall disclose that fact.

 

Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12), issued in June 2012, amended paragraph D31. An entity shall apply that amendment when it applies IFRS 11 (as amended in June 2012).

 

Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraphs D16, D17 and Appendix C and added a heading and paragraphs E6-E7. An entity shall apply those amendments for annual periods beginning on or after 1 January 2014. Earlier application of Investment Entities is

permitted. If an entity applies those amendments earlier it shall also apply all

amendments included in Investment Entities at the same time.

 

IFRS 9 Financial Instruments, as amended in November 2013, amended paragraphs 29, B1-B6, D1, D14, D15, D19 and D20, deleted paragraphs 39B and 39G and added paragraphs 29A, B8, B9, D19A-D19D, D33, E1 and E2. An entity shall apply those amendments when it applies IFRS 9 as amended in November 2013

 

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