The table below summarises the effective dates for new and revised IFRS and IFRS interpretations. Those that are shaded have not yet been endorsed by the EU and the effective date will be contingent on successful endorsement.
* These transition dates apply for entities reporting under IFRS as adopted in the EU. Earlier dates apply for entities reporting under IFRS as issued by the IASB. Early adoption is permitted.
In addition, the following standards may be published by the IASB before the end of 2013. Standard title, effective date and EU endorsement will be confirmed following publication.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.