IAS dates

IAS Dates

No	Title	Originally issued	Effective	Fully withdrawn	Superseded by
IAS 1	Disclosure of Accounting Policies (1975)	1975	January 1, 1975
	Presentation of Financial Statements (1997)
IAS 2	Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)	1976	January 1, 1976
	Inventories (1993)
IAS 3	Consolidated Financial Statements	1976	January 1, 1977	January 1, 1990	IAS 27 and IAS 28
IAS 4	Depreciation Accounting	1976	January 1, 1977	July 1, 1999	IAS 36
IAS 5	Information to Be Disclosed in Financial Statements	1976	January 1, 1977	July 1, 1998	IAS 1
IAS 6	Accounting Responses to Changing Prices	1977	January 1, 1978	January 1, 1983	IAS 15
IAS 7	Statement of Changes in Financial Position (1977)	1977	January 1, 1979
	Cash Flow Statements (1992)
	Statement of Cash Flows (2007)
IAS 8	Unusual and Prior Period Items and Changes in Accounting Policies (1978)	1978	January 1, 1979
	Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
	Accounting Policies, Changes in Accounting Estimates and Errors (2003)
IAS 9	Accounting for Research and Development Activities	1978	January 1, 1980	July 1, 1999	IAS 38
IAS 10	Contingencies and Events Occurring After the Balance Sheet Date (1978)	1978	January 1, 1980
	Events After the Balance Sheet Date (1999)
	Events after the Reporting Period (2007)
IAS 11	Accounting for Construction Contracts (1979)	1979	January 1, 1980
	Construction Contracts (1993)
IAS 12	Accounting for Taxes on Income (1979)	1979	January 1, 1981
	Income Taxes (1996)
IAS 13	Presentation of Current Assets and Current Liabilities	1979	January 1, 1981	July 1, 1998	IAS 1
IAS 14	Reporting Financial Information by Segment (1981)	1981	January 1, 1983	January 1, 2009	IFRS 8
	Segment reporting (1997)
IAS 15	Information Reflecting the Effects of Changing Prices	1981	January 1, 1983	January 1, 2005	N/A
IAS 16	Accounting for Property, Plant and Equipment (1982)	1982	January 1, 1983
	Property, Plant and Equipment (1993)
IAS 17	Accounting for Leases (1982)	1982	January 1, 1984	January 1, 2019	IFRS 16
	Leases (1997)
IAS 18	Revenue Recognition (1982)	1982	January 1, 1984	January 1, 2018	IFRS 15
	Revenue (1993)
IAS 19	Accounting for Retirement Benefits in Financial Statements of Employers (1983)	1983	January 1, 1985
	Retirement Benefit Costs (1993)
	Employee Benefits (1998)
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance	1983	January 1, 1984
IAS 21	Accounting for the Effects of Changes in Foreign Exchange Rates (1983)	1983	January 1, 1985
	The Effects of Changes in Foreign Exchange Rates (1993)
IAS 22	Accounting for Business Combinations (1983)	1983	January 1, 1985	April 1, 2004	IFRS 3
	Business Combinations (1993)
IAS 23	Capitalisation of Borrowing Costs (1984)	1984	January 1, 1986
	Borrowing Costs (1993)
IAS 24	Related Party Disclosures	1984	January 1, 1986
IAS 25	Accounting for Investments	1986	January 1, 1987	January 1, 2001	IAS 39 and IAS 4
IAS 26	Accounting and Reporting by Retirement Benefit Plans	1987	January 1, 1988
IAS 27	Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989)	1989	January 1, 1990
	Consolidated and Separate Financial Statements (2003)
	Separate Financial Statements (2011)
IAS 28	Accounting for Investments in Associates (1989)	1989	January 1, 1990
	Investments in Associates & ASSOCIATES (2003)
	Investments in Associates and Joint Ventures (2011)
IAS 29	Financial Reporting in Hyper inflationary Economies	1989	January 1, 1990
IAS 30	Disclosures in the Financial Statements of Banks and Similar Financial Institutions	1990	January 1, 1991	January 1, 2007	IFRS 7
IAS 31	Financial Reporting of Interests in Joint Ventures (1990)	1990	January 1, 1992	January 1, 2013	IFRS 11 and IFRS 12
	Interests in Joint Ventures (2003)
IAS 32	Financial Instruments: Disclosure and Presentation (1995)	1995	January 1, 1996
	Financial Instruments: Presentation (2005)
IAS 33	Earnings per Share	1997	January 1, 1999
IAS 34	Interim Financial Reporting	1998	January 1, 1999
IAS 35	Discontinuing Operations	1998	July 1, 1999	January 1, 2005	IFRS 5
IAS 36	Impairment of Assets	1998	July 1, 1999
IAS 37	Provisions, Contingent Liabilities and Contingent Assets	1998	July 1, 1999
IAS 38	Intangible Assets	1998	July 1, 1999
IAS 39	Financial Instruments: Recognition and Measurement	1998	January 1, 2001	January 1, 2018	IFRS 9
IAS 40	Investment Property	2000	January 1, 2001
IAS 41	Agriculture	2000	January 1, 2003

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