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IFRS Update of standards and interpretations in …

EY IFRS Core Tools IFRS Update of standards and interpretations in issue at 31 March 2015. Contents Introduction 2. Section 1: New pronouncements issued at 31 March 2015 4. Table of mandatory application 4. IFRS 9 Financial Instruments 5. IFRS 10, IFRS 12 and IAS 27 Investment Entities Amendments to IFRS 10, IFRS 12 and IAS 27 6. 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. IFRS 14 Regulatory Deferral Accounts 8. IFRS 15 Revenue from Contracts with Customers 8. IAS 1 Disclosure Initiative Amendments to IAS 1 10. IAS 16 and IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation . Amendments to IAS 16 and IAS 38 10. IAS 16 and IAS 41 Agriculture: Bearer Plants Amendments to IAS 16 and IAS 41 11.

IFRS Update of standards and interpretations in issue at 31 March 2015 2 Introduction Companies reporting under International Financial Reporting

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