IFRS Update - EY

EY ifrs Core Tools ifrs Update of standards and interpretations in issue at 28 February 2014. Contents Introduction 2. Section 1: New pronouncements issued as at 28 February 2014 4. Table of mandatory application 4. ifrs 1 Government Loans Amendments to ifrs 1 6. ifrs 7 Disclosures Offsetting Financial Assets and Financial Liabilities Amendments to ifrs 7 6. ifrs 9 Financial Instruments 7. ifrs 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements 8. ifrs 10, ifrs 12 and IAS 27 Investment Entities (Amendments) 9. ifrs 11 Joint Arrangements, IAS 28 Investments in Associates and Joint Ventures 10. ifrs 12 Disclosure of Interests in Other Entities 11. ifrs 13 Fair Value Measurement 12. ifrs 14 Regulatory Deferral Accounts 12. IAS 1 Presentation of Items of Other Comprehensive Income Amendments to IAS 1 13. IAS 19 Employee Benefits (Revised) 13. IAS 19 Defined Benefit Plans: Employee Contributions Amendments to IAS 19 14. IAS 32 Offsetting Financial Assets and Financial Liabilities Amendments to IAS 32 14.

IFRS Update of standards and interpretations in issue at 28 February 2014 1 Contents Introduction 2 Section 1: New pronouncements issued as at 28 February 2014 4

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