Download the Annual report 2011 - Unisa
Download the Annual report 2011 - Unisa
Download the Annual report 2011 - Unisa
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UNISA ANNUAL REPORT <strong>2011</strong><br />
NOTE 27: STANDARDS AND INTERPRETATIONS NOT YET<br />
EFFECTIVE<br />
In terms of IAS 8(AC 103), entities are required to include in <strong>the</strong>ir financial statements disclosure about <strong>the</strong> future impact<br />
of Standards and Interpretations issued but not yet effective at <strong>the</strong> <strong>report</strong>ing date.<br />
At 31 December <strong>2011</strong>, <strong>the</strong> following Standards and Interpretations were in issue but not yet effective:<br />
Standard/Interpretation Date issued by IASB Effective date<br />
IAS 1 amendment Presentation of Financial Statements: Presentation of<br />
Items of O<strong>the</strong>r Comprehensive Income<br />
Jun-11 1 July 2012<br />
IAS 12 amendment Deferred tax: Recovery of Underlying Assets Dec-10 1 January 2012<br />
IAS 19 amendment Employee Benefits: Defined benefit plans Jun-11 1 January 2013<br />
IAS 27 Separate Financial Statements (<strong>2011</strong>) May-11 1 January 2013<br />
IAS 28 Investments in Associates and Joint Ventures (<strong>2011</strong>) May-11 1 January 2013<br />
IFRS 1 amendment Severe Hyperinflation and Removal of Fixed Dates for<br />
First-time Adopters<br />
Dec-10 1 July <strong>2011</strong><br />
IFRS 7 amendment Disclosures – Transfers of Financial Assets Oct-10 1 July <strong>2011</strong><br />
IFRS 9 (2010) Financial Instruments Oct-10 1 January 2013<br />
IFRS 10 Consolidated Financial Statements May-11 1 January 2013<br />
IFRS 11 Joint Arrangements May-11 1 January 2013<br />
IFRS 12 Disclosure of Interests in O<strong>the</strong>r Entities May-11 1 January 2013<br />
IFRS 13 Fair Value Measurement May-11 1 January 2013<br />
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