IFRS Update of standards and interpretations in …

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ifrs Update of standards and interpretations in issue at 31 March 2016. Contents Introduction 2. Section 1: New pronouncements issued as at 31 March 2016 4. Table of mandatory application 4. ifrs 9 Financial Instruments 5. ifrs 10, ifrs 12 and IAS 28 Investment Entities: Applying the Consolidation Exception . Amendments to ifrs 10, ifrs 12 and IAS 28 6. ifrs 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to ifrs 10 and IAS 28 7. ifrs 11 Accounting for Acquisitions of Interests in Joint Operations Amendments to ifrs 11 7.

1 IFRS Update of standards and interpretations in issue at 31 March 2016 Contents Introduction 2 Section 1: New pronouncements issued as at 31 March 2016 4

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