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New or Amended Standard |
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Title of the Standard |
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Effective for Annual |
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Amendments to IFRS 10 and IAS 28 (1) |
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Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |
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Postponed |
|
IFRS 15 |
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Revenue from Contracts with Customers |
|
January 1, 2018 |
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Amendments to IFRS 15 |
|
Effective Date of IFRS 15 |
|
January 1, 2018 |
|
Amendments to IFRS 15 |
|
Clarifications to IFRS 15 Revenue from Contracts with Customers |
|
January 1, 2018 |
|
IFRS 9 |
|
Financial Instruments |
|
January 1, 2018 |
|
Amendments to IAS 40 (2) |
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Transfers of Investment Property |
|
January 1, 2018 |
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IFRIC 22 (1) |
|
Foreign Currency Transactions and Advance Consideration |
|
January 1, 2018 |
|
Amendments to IFRS 2 (1) |
|
Classification and Measurement of Share-based Payment Transactions |
|
January 1, 2018 |
|
IFRS 16 |
|
Leases |
|
January 1, 2019 |
|
Amendments to IFRS 4 (2) |
|
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts |
|
No earlier than 2020 |
|
IFRS 17 (2) |
|
Insurance Contracts |
|
January 1, 2021 |
|
IFRIC 23 (1) |
|
Uncertainty over Income Tax Treatments |
|
January 1, 2019 |
|
Practice Statement 2 |
|
Making Materiality Judgements |
|
September 14, 2017 |
|
Annual Improvements (1) |
|
Annual Improvements to IFRS Standards 2015-2017 Cycle |
|
January 1, 2019 |
|
Amendments to IAS 28 (1) |
|
Long-term Interests in Associates and Joint Ventures |
|
January 1, 2019 |
|
Amendments to IFRS 9 (1) |
|
Prepayment Features with Negative Compensation |
|
January 1, 2019 |
|
Amendments to IAS 19 (1) |
|
Plan Amendment, Curtailment or Settlement |
|
January 1, 2019 |
|
(1) |
This new or amended standard is not expected to have a significant impact on the Group’s consolidated financial statements. |
|
(2) |
This new or amended standard is not expected to be applicable to the Group’s consolidated financial statements. |
|
Standard |
|
Subject of Amendment |
|
IFRS 3 Business Combinations |
|
Previously held interest in a joint operation. |
|
IFRS 11 Joint Arrangements |
|
Previously held interest in a joint operation. |
|
IAS 12 Income Taxes |
|
Income tax consequences of payments on financial instruments classified as equity. |
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IAS 23 Borrowing Costs |
|
Borrowing costs eligible for capitalization. |