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APPENDIX 1.1

.-International Accounting

Standards

No

Name

--lAS 1

Presentation of Financial Statements

lAS 2

Inventories

lAS 3

Consolidated Financial Statements

Superseded in ) 989 by lAS 27 and lAS 28

lAS 4

Depreciation Accounting
Withdrawn in 1999

lASS

Information to Be Disclosed in Financial Statements

Superseded by lAS 1 effective 1 July 1998

Issued
2007
2005

1976

1976

lAS 6

Accounting Responses to Changing Prices

Superseded by lAS 15, which was withdrawn December 2003

I'

lAS,

Statement of Cash Flows

1992

lASS

Accounting Policies, Changes in Accounting Estimates and Errors

2003

IAS9'

Accounting for Research and Development Activities

Superseded by lAS 39 effective 1 July 1999

IASiO

Events After the Reporting Period

lASH
lAS 12
-

lAS 13

2003

"

1993

, Construction Contracts

1996

Income Taxes
Presentation of Current Assets and Current Liabilities
Superseded by lAS 39 effective 1 'July '1998
'

"-

,lAS 14

Segment Reporting
Superseded, by. IFRS 8 effective 1 January 2009

1997

lAs IS

Information Reflectj~g' the Effects of Changing Prices

2003

:j- ~.

Withdrawn
December 2003
. '

~.
.

"

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23

-.

2003
----.

property, Plnnt allt

_4---~
Lenses

_-t-"-Revenue

2003 .----........,_

uipmellt
.

112 .
~i

_-

_-t--- -

2013
1) effectiV~anu~.
:-:_
.

1993
1998

(20]
~~~==~~~~~fi~t~S(~20~1:1)::~'~~~~:::::-'i'~::::::li~:--Employee Ben~~~ 19
superseded by
.
Emp\oyee Bene

Accounting for Govcmmen

Assistance

t Grants an d Disclosure 0

"

'

.,

2011

f Government
,

---...\

1983

-.. .

~~~::;=-==E=\
---r~::---- '
2003

The Effects of Changes in Foreign

,
~~~~~~~~~~~~~~'~E:X~Ch~a~n~ge~R:a:t:es~~~~
.
Busi~ess Combinations '.
h' 2004 .'
Supersede.d by IFRS 3 effective 31. Marc

;,

1998"
2007

Borrowing Costs .
Related Party Dis~Josures

.2009

Accounting for Investments

Superseded by lAS 39 and lAS 40 effective 200 1.

:1
11

1987

SeparatePinancjatStatements (2011) .

2011

IAS27

Consolidated
andSeparate Financial Statements.
.
.
Superseded by IFRS 10, IFRS 12 and lAS 27 (2011) effective 1 January
2013

lAS 28

Investments in Associates and Joint Ventures (2011)

'.

Accounting' and Reporting by Retirement B,enefi~ PI~_

Investments in 'Associates

lAS 28 ,

Superseded by lAS 28,"(2011) and lFRS 12 effectiv~ 1 January 2013 .

lAS 29

2003

2011
. .
2003

Financial Reporting in Hyperinflationary Economies

1989
Disclos.u~ in the Financial State
'.
.
. Institutions
.
men~ of Banks and Similar Financial

IAS30

1990
,

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.
Superseded by IFRS 7 effective 1 January 2007
Interests In Joint Ventures
Superseded by IFRS t" r d
an IFRS 12 effective 1 January 2013

lAS 31

2003

IAS32

Financial Instruments: Presentation

IAS33

Earnings Per Share

lAS 34

Interim Financial Reporting

lAS 35

Discontinuing Operations
Superseded by IFRS 5 ef~ective 1 January 2005.

lAS 36

Impairment of Assets

2004

lAS 37

Provisions. Contingent Liabilities and Contingent Assets

1998

lAS 38

Intangible Assets

lAS 39

Financial Instrumentst-Recognition and Measurement

Superseded by IFRS 9 effective 1 January 2015

2003

lAS 40

Investment Property

lOO3

lAS 41 .'

Agriculture

~l

2003
2003
1998

1998
..

APPENDIX 1~2
International Financial Reporting Standards

Name

No
IFRSI

First-time Adoption of-Intemational Financial Sml\dams

Share-based Payment :

1FRS3

Business Combinations'

1FRS4

Insurance Contracts

('~s
.'

.~

'

. Non-current Assets Held for Sale and Dis~ontifiued O~~\t~

..

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25

:" 'I I
.'

It'

q:

i.
J.

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