Endorsement status

Amendments to IFRS 17 Insurance contracts: Initial Application of IFRS 17 and IFRS 9 – Comparative Information (issued on 9 December 2021)

Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures: Supplier Finance Arrangements (issued on 25 May 2023)

Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued on 7 May 2021)

Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies (issued on 12 February 2021)

Amendments to IAS 12 Income taxes: International Tax Reform – Pillar Two Model Rules (issued 23 May 2023)

Amendments to IAS 1 Presentation of Financial Statements:

• Classification of Liabilities as Current or Non-current Date (issued on 23 January 2020);
• Classification of Liabilities as Current or Non-current - Deferral of Effective Date (issued on 15 July 2020); and 
• Non-current Liabilities with Covenants (issued on 31 October 2022)

Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors: Definition of Accounting Estimates (issued on 12 February 2021)

Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback (issued on 22 September 2022)

IFRS 17 Insurance Contracts (issued on 18 May 2017); including Amendments to IFRS 17 (issued on 25 June 2020)

Amendments to IFRS 16 Leases: Covid-19- Related Rent Concessions beyond 30 June 2021(issued on 31 March 2021)

Amendments to IFRS 3 Business Combinations; IAS 16 Property, Plant and Equipment; IAS 37 Provisions, Contingent Liabilities and Contingent Assets; and Annual Improvements 2018-2020 (All issued 14 May 2020)

Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform – Phase 2 (issued on 27 August 2020)

Amendments to IFRS 4 Insurance Contracts – deferral of IFRS19 (issued on 25 June 2020)

Amendment to IFRS 16 Leases Covid 19-Related Rent Concessions (issued on 28 May 2020)

Amendments to IFRS 3 Business Combinations (issued on 22 October 2018)

Amendments to IFRS 9, IAS 39 and IFRS 7: Interest Rate Benchmark Reform (issued on 26 September 2019)

Amendments to IAS 1 and IAS 8: Definition of Material (issued on 31 October 2018)

Amendments to References to the Conceptual Framework in IFRS Standards (issued on 29 March 2018)

Annual Improvements to IFRS Standards 2015-2017 Cycle (issued on 12 December 2017)

Amendments to IAS 19: Plan Amendment, Curtailment or Settlement (issued on 7 February 2018)

Amendments to IAS 28: Long-term Interests in Associates and Joint Ventures (issued on 12 October 2017)

IFRIC 23 Uncertainty over Income Tax Treatments (issued on 7 June 2017)

IFRIC 22 Foreign Currency Transactions and Advance Consideration (issued on 8 December 2016)

Amendments to IFRS 9: Prepayment Features with Negative Compensation (issued on 12 October 2017)

Amendments to IAS 40: Transfers of Investment Property (issued on 8 December 2016)

Amendments to IFRS 2: Classification and Measurement of Share-based Payment Transactions (issued on 20 June 2016)

Annual Improvements to IFRS Standards 2014-2016 Cycle (issued on 8 December 2016)

Amendments to IAS 7: Disclosure Initiative (issued on 29 January 2016) 

Amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses (issued on 19 January 2016)

Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (issued on 12 September 2016)

Clarifications to IFRS 15 Revenue from Contracts with Customers (issued on 12 April 2016)

IFRS 16 Leases (issued on 13 January 2016)

IFRS 9 Financial Instruments (issued on 24 July 2014)

IFRS 15 Revenue from Contracts with Customers (issued on 28 May 2014) including amendments to IFRS 15: Effective date of IFRS 15 (issued on 11 September 2015)

Amendments to IFRS 10, IFRS 12 and IAS 28: Investment Entities – Applying the Consolidation Exception (issued on 18 December 2014)

Amendments to IAS 27: Equity Method in Separate Financial Statements (issued on 12 August 2014)

Amendments to IAS 1: Disclosure Initiative (issued on 18 December 2014)

Annual Improvements to IFRSs 2012–2014 Cycle (issued on 25 September 2014)

Amendments to IAS 16 and IAS 38: Clarification of Acceptable Methods of Depreciation and Amortisation (issued on 12 May 2014)

Amendments to IFRS 11: Accounting for Acquisitions of Interests in Joint Operations (issued on 6 May 2014)

Amendments to IAS 16 and IAS 41: Bearer Plants (issued on 30 June 2014)

Amendments to IAS 19: Defined Benefit Plans: Employee Contributions (issued on 21 November 2013)

Annual Improvements to IFRSs 2010–2012 Cycle (issued on 12 December 2013)

Annual Improvements to IFRSs 2011–2013 Cycle (issued on 12 December 2013)

IFRIC Interpretation 21 Levies (issued on 20 May 2013)

Amendments to IAS 36: Recoverable Amount Disclosures for Non-Financial Assets 

Amendments to IAS 39: Novation of Derivatives and Continuation of Hedge Accounting

Amendments to IFRS 10, IFRS 12 and IAS 27: Investment Entities

Amendments to IFRS 10, IFRS 11 and IFRS 12: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities - Transition Guidance

Annual Improvements to IFRSs 2009-2011 Cycle (issued by the IASB in May 2012)

Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards - Government Loans

Amendments to IFRS 7 Financial Instruments: Disclosures - Offsetting Financial Assets and Financial Liabilities

Amendments to IAS 32 Financial Instruments: Presentation - Offsetting Financial Assets and Financial Liabilities

Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards: Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters

IFRS 10 Consolidated Financial Statements

IFRS 11 Joint Arrangements

IFRS 12 Disclosure of Interests in Other Entities

IFRS 13 Fair Value Measurement

IAS 27 Separate Financial Statements

IAS 28 Investments in Associates and Joint Ventures

Amendments to IAS 12 Income Taxes: Deferred Tax - Recovery of Underlying Assets

IFRIC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine

Amendments to IAS 1 Presentation of Items of Other Comprehensive Income

Amendments to IAS 19 Employee Benefits

Amendments to IFRS 7 Financial Instruments: Disclosures –Transfers of Financial Assets

Improvements to IFRSs (Issued by IASB in May 2010)

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

Revised IAS 24 Related Party Disclosures

Amendment to IFRIC 14 Prepayments of a Minimum Funding Requirement

Amendments to IFRS 1 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters

Amendments to IFRS 1 Additional Exemptions for First-time Adopters

Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions

Improvements to IFRSs (Issued by IASB in April 2009)

Amendment to IAS 32 Financial Instruments: Presentation: Classification of Rights Issues

Amendments to IFRIC 9 and IAS 39 Embedded Derivatives

IFRIC 18 Transfers of Assets from Customers

Amendment to IFRS 7 Improving Disclosures about Financial Instruments

IFRIC 17 Distributions of Non-Cash Assets to Owners

Revised IFRS 1 First Time Adoption of IFRS

Amendment to IAS 39 Financial Instruments: Recognition and Measurement: Eligible Hedged Items

Amendment to IAS 39 Reclassification of Financial Assets: Effective Date and Transition

IFRIC 15 Agreements for the Construction of Real Estate

Revised IFRS 3 Business Combinations

Amendments to IAS 27 Consolidated and Separate Financial Statements

IFRIC 16 Hedges of a Net Investment in A Foreign Operation

IFRIC 12 Service Concession Arrangements

Improvements to IFRSs (issued by the IASB in May 2008)

Amendments to IFRS 1 and IAS 27 Cost of an Investment in a Subsidiary, JointlyControlled Entity or Associate

Amendments to IAS 32 and IAS 1 Puttable Financial Instruments and Obligations Arising on Liquidation

Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation

IFRIC 14 IAS 19 The Limit of a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IFRIC 13 Customer Loyalty Programmes

Amendment to IFRS 2 Share-Based Payment: Vesting Conditions and Cancellations

Amendment to IAS 23 Borrowing Costs

Amendments to IAS 39 and IFRS 7: Reclassification of Financial Instruments

IFRS 8 Operating Segments

IFRIC 11 IFRS 2: Group and Treasury Share Transactions

IFRIC 10 Interim Financial Reporting and Impairment

IFRIC 9 Reassessment of Embedded Derivatives

IFRIC 8 Scope of IFRS 2

IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

Amendments to IAS 21 The Effect of Changes in Foreign Exchange Rates

IFRS 7 Financial Instruments: Disclosures

IFRIC 6 Waste Electrical and Electronic Equipment

Amendments to IFRS 1 and IFRS 6

Amendments to IAS 39 and IFRS 4 Financial Guarantee Contracts

Amendment to IAS 1 Capital Disclosures

Amendment to IAS 39 Cash Flow Hedge Accounting

Amendment to IAS 39 The Fair Value Option

IFRIC 5 Interests in Decommissioning Funds

IFRIC 4 Determining whether an arrangement contains a lease

Amendments to IAS 19 Actuarial Gains and Losses, Group Plans and Disclosures

IFRS 6 Mineral Resources

Amendment to IAS 39 Transition and Initial Recognition of Financial Assets and Financial Liabilities

Amendment to SIC 12

IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments

IFRS 2 Share-based Payments

Amendments to IASs 1, 2, 8, 10, 16, 17, 21, 24, 27, 28, 31, 33, and 40.

IAS 32 Financial Instruments: Disclosure and Presentation

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 4 Insurance Contracts

Amendments to IASs 36 and 38

IFRS 3 Business Combinations

IAS 39 Financial Instruments: Recognition and Measurement

IFRS 1 First-time Adoption of International Financial Reporting Standards

Extant standards and interpretations as at 1 March 2002, other than IAS 32 and 39 and related interpretations. (In other words, IASs 1, 2, 7, 8, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 26, 27, 28, 29, 30, 31, 33, 34, 35, 36, 37, 38, 40 and 41; and SIC 1, 2, 3, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 18, 19, 20, 21, 22, 23, 24, 25, 27, 28, 29, 30, 31, 32 and 33.)