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In 1998, IAS 39, financial
instruments: recognition and measurement, amended paragraph 11
of IAS 18 by inserting a cross-reference to IAS 39.
In May 1999, IAS 10 (revised
1999), events after the balance sheet date, amended paragraph
36. The amended text became effective for annual financial
statements covering periods beginning on or after 1 January
2000.
In January 2001, IAS 41,
agriculture, amended paragraph 6. IAS 41 is effective for
annual financial statements covering periods beginning on or
after 1 January 2003.
The following SIC interpretations
relate to IAS 18:
- SIC-27: evaluating the
substance of transactions in the legal form of a lease,
- SIC-31: revenue - barter transactions involving advertising
services.
The standards, which have been
set in bold italic type, should be read in the context of the
background material and implementation guidance in this
Standard, and in the context of the "Preface to
International Accounting Standards". International
Accounting Standards are not intended to apply to immaterial
items (see paragraph 12 of the Preface).
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