General information/accounting policies
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New and revised standards adopted for the first time in the business year 2014/15 |
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Standard |
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Content |
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Effective date1 |
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IFRS 10 |
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Consolidated Financial Statements |
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January 1, 2014 |
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IFRS 11 |
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Joint Arrangements |
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January 1, 2014 |
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IFRS 12 |
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Disclosure of Interests in Other Entities |
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January 1, 2014 |
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IAS 27, new version |
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Separate Financial Statements |
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January 1, 2014 |
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IAS 28, new version |
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Investments in Associates and Joint Ventures |
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January 1, 2014 |
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IAS 32, amendments |
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Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities |
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January 1, 2014 |
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IAS 36, amendments |
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Impairment of Assets – Recoverable Amount Disclosures for Non-Financial Assets |
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January 1, 2014 |
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IAS 39, amendments |
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Novation of Derivatives and Continuation of Hedge Accounting |
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January 1, 2014 |
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Various standards, amendments |
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Amendments to IFRS 10, Consolidated Financial Statements, IFRS 11, Joint Arrangements, and IFRS 12, Disclosure of Interests in Other Entities – Transition Guidance |
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January 1, 2014 |
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Various standards, amendments |
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Amendments to IFRS 10, Consolidated Financial Statements, IFRS 12, Disclosure of Interests in Other Entities, and IAS 27, Separate Financial Statements – Investment Entities |
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January 1, 2014 |
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1 These standards are applicable to reporting periods beginning on or after the effective date. |
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