SIC-11 Foreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations.SIC-19 was superseded and incorporated into the 2003 revision of IAS 21. SIC-19 Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29.SIC-30 was superseded and incorporated into the 2003 revision of IAS 21. SIC-30 Reporting Currency – Translation from Measurement Currency to Presentation Currency.IFRIC 22 Foreign Currency Transactions and Advance Consideration.IFRIC 16 Hedge of a Net Investment in a Foreign Operation.Some revisions of IAS 21 as a result of the Business Combinations Phase II Project relating to disposals of foreign operationsĮffective date of the January 2008 amendments Minor Amendment to IAS 21 relating to net investment in a foreign operationĮffective date of the December 2005 amendments Revised version of IAS 21 issued by the IASB IAS 21 (1993) The Effects of Changes in Foreign Exchange Rates (revised as part of the 'Comparability of Financial Statements' project) IAS 21 (1983) was revised as part of the comparability of financial statements projectĮxposure Draft E44 The Effects of Changes in Foreign Exchange Rates IAS 21 Accounting for the Effects of Changes in Foreign Exchange Rates IAS 39 - Financial Instruments: Recognition and MeasurementĮxposure Draft E11 Accounting for Foreign Transactions and Translation of Foreign Financial StatementsĮ11 was modified and re-exposed as Exposure Draft E23 Accounting for the Effects of Changes in Foreign Exchange Rates.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).IAS 32 - Financial Instruments: Presentation.IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.IAS 29 - Financial Reporting in Hyperinflationary Economies.IAS 28 - Investments in Associates (2003).IAS 28 - Investments in Associates and Joint Ventures (2011).IAS 27 - Consolidated and Separate Financial Statements (2008).IAS 27 - Separate Financial Statements (2011).IAS 26 - Accounting and Reporting by Retirement Benefit Plans.IAS 22 - Business Combinations (Superseded).IAS 21 - The Effects of Changes in Foreign Exchange Rates.IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance.IAS 19 - Employee Benefits (1998) (superseded).IAS 15 - Information Reflecting the Effects of Changing Prices (Withdrawn).IAS 14 - Segment Reporting (Superseded).IAS 10 - Events After the Reporting Period.IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors.

IAS 1 - Presentation of Financial Statements.

Ias 20 pdf download