What’s new in this edition?
The following are the main changes made since 1 January 2014
· Defined Benefit Plans: Employee Contributions (Amendments to IAS 19);
· Annual Improvements to IFRSs 2010–2012 Cycle (which contained separate amendments to IFRS 2, 3, 8 and 13 and IAS 16, 24 and 38); and
Annual Improvements to IFRSs 2011–2013 Cycle (which contained
separate amendments to IFRS 1, 3 and 13 and IAS 40).