Actualización de Las Normas Según La Fecha 2015

Standards and Interpretations chart
Standard/Interpretation
Date of
publication
Effective date
(*earlier
application
permitted)
Standards/Interpretations Standards/Interpretations
amended
withdrawn
Annual Improvements to
IFRS 20122014 Cycle
September
2014
1 January 2016* IFRS1, IFRS5, IFRS7,

IAS19, IAS34
Sale or Contribution of
September
Assets between an Investor 2014
and its Associate or Joint
Venture (Amendments to
IFRS10 and IAS28)
1 January 2016* IFRS10, IAS28
Equity Method in Separate August 2014

Financial Statements
(Amendments to IAS27)
1 January 2016* IFRS1, IAS27, IAS28
IFRS 9 Financial Instruments July 2014

IFRS4, IFRS5, IFRS7,
IFRS9 (as issued 2009),
IFRS10, IFRS12,
IFRS13, IAS1, IAS2,
IAS8, IAS10, IAS12,
IAS17, IAS19, IAS20,
IAS40, IAS41, IFRIC2,

IFRIC9
IFRIC4, IFRIC5,
IFRIC10, IFRIC12,
IFRIC16, IFRIC17,
IFRIC19, SIC-7, SIC-27
Agriculture: Bearer Plants June 2014

(Amendments to IAS16 and
IAS41)
1 January 2016* IAS1, IAS16, IAS17,
IFRS 15 Revenue from
1 January 2017 IFRS1, IFRS3, IFRS4,
Contracts with Customers
May 2014

IAS41
IFRS9 (as issued 2009), IFRIC15, IFRIC18, SICIFRS9 (as issued 2010), 31
IFRS 9 (as issued 2013),
IAS1, IAS2, IAS12,
IAS 38, IAS 39, IAS40,
IAS41, IFRIC12,
IFRIC17, SIC-27, SIC-32
Clarification of Acceptable May 2014

Methods of Depreciation
and Amortisation
(Amendments to IAS 16 and
IAS 38)
1 January 2016* IAS 16, IAS 38, IFRIC 12
Accounting for Acquisitions May 2014

of Interests in Joint
Operations (Amendments to
IFRS11)
1 January 2016* IFRS 1, IFRS11
IFRS 14 Regulatory Deferral January 2014 1 January 2016* IFRS 1
Accounts
IFRSs 20112013 Cycle
December
2013
1 July 2014*
IFRS 1, IFRS 3, IFRS 13,

IAS 40
December
2013
1 July 2014*

IFRS13, IAS16, IAS24,
IAS37, IAS38, IAS39
Defined Benefit Plans:

Employee Contributions
November
2013
1 July 2014*
IAS 19
IFRS 9 Financial Instruments November

(Hedge Accounting and
2013
amendments to IFRS 9,
IFRS1, IFRS3, IFRS4, IFRS9 (as issued 2009),

IFRS5, IFRS7, IFRS9 IFRS9 (as issued 2010),
(as issued 2009), IFRS9 IFRIC9
IFRS7 and IAS 39)
(as issued 2010), IAS1,

IAS2, IAS8, IAS12,
IAS39, IFRIC2, IFRIC5,
IFRIC10, IFRIC12,
IFRIC16, IFRIC19, SIC7, SIC-27
Novation of Derivatives and June 2013

Continuation of Hedge
Accounting (Amendments to
IAS39)
1 January 2014* IAS 39
Recoverable Amount
Disclosures for NonFinancial Assets
May 2013
IFRIC 21 Levies
May 2013
1 January 2014*
Investment Entities
October 2012 1 January 2014* IFRS1, IFRS3, IFRS5,
(Amendments to IFRS10,
IFRS12 and IAS27)
IFRS7, IFRS9 (as

issued2009), IFRS9 (as
issued2010), IFRS10,
IFRS12, IFRS13, IAS7,
IAS12,IAS24, IAS27,
IAS39
Consolidated Financial
June 2012
Statements, Joint
Arrangements and
Disclosure of Interests in
Other Entities: Transition
Guidance (Amendments to
IFRS10, IFRS11 and
IFRS12)
1 January 2013 IFRS1, IFRS10,

IFRS11, IFRS12
May 2012
1 January 2013* IAS 1, IAS 16, IAS 32,

IAS34, IFRS1
Government Loans
(Amendments to IFRS1)
March 2012
1 January 2013* IFRS 1
Mandatory Effective Date

and Transition Disclosures
(Amendments to IFRS9
(2009), IFRS9 (2010) and
IFRS7)
December
2011
1January 2015* IFRS7, IFRS9 (as issued

2009), IFRS9 (as issued
Offsetting Financial Assets

and Financial Liabilities
December
2011
1January 2014* IAS32
DisclosuresOffsetting
Financial Assets and
Financial Liabilities
December
2011
1January 2013 IFRS7, IAS32
2010)
IFRIC 20 Stripping Costs in October 2011 1January 2013* IFRS1
the Production Phase of a

Surface Mine
IAS 19 Employee Benefits
June 2011

IAS40, IFRIC5, IFRIC14
Presentation of Items of
Other Comprehensive
Income (Amendments to
IAS1)
June 2011
IAS 28 Investments in
May 2011
1July 2012*

IAS1, IAS12, IAS20,
IAS34
1January 2013*
IAS28 (as revised 2003)
Associates and Joint

Ventures
IAS 27 Separate Financial
Statements
May 2011
1January 2013*
IFRS 13 Fair Value
May 2011
1January 2013* IFRS1, IFRS2, IFRS3,
Measurement
IAS27 (as amended

2008)
IFRS4, IFRS5, IFRS7
(as amended 2009),
IAS1, IAS2, IAS8,
IAS21, IAS27, IAS28
(as amended 2009),
IAS31 (as amended
2009), IAS31, IAS32 (as
amended 2010), IAS33,
IAS34 (as amended
2010), IAS36, IAS38,
IAS39 (as amended
2009), IAS40,
IAS41,IFRIC2 (as
amended 2009), IFRIC4,
IFRIC12, IFRIC13,
IFRIC14, IFRIC17,
IFRIC19 (as amended
2010), SIC-31, SIC-32
IFRS 12 Disclosure of
Interests in Other Entities
May 2011
IFRS 11 Joint Arrangements May 2011
1January 2013* IAS1, IAS24

IAS31, SIC-13
IFRS5, IFRS7, IFRS9

(as issued 2009), IFRS9
(as issued 2010), IAS7,
IAS36, IAS38, IAS39
(as amended 2009),
IFRIC5, IFRIC9,
IFRIC16
IFRS 10 Consolidated
May 2011

IFRS8, IFRS9 (as issued
2010), IAS1, IAS7,
IAS27, SIC-12

IAS36, IAS38, IAS39
(as amended 2009),
IAS39 (as amended
2010), IFRIC4, IFRIC5,
IFRIC17, SIC-7
Deferred Tax: Recovery of

Underlying Assets
December
2010
Severe Hyperinflation and December

Removal of Fixed Dates for 2010
First-time Adopters
DisclosuresTransfers of
Financial Assets
1January 2012* IAS 12
1July 2011*
SIC-21
IFRS1, IFRS9 (as issued

2010)
October 2010 1July 2011*
IFRS1, IFRS7
IFRS 9 Financial Instruments October 2010 1January 2013* IFRS1, IFRS2, IFRS3,
IAS1, IAS2, IAS8,

IFRIC9

IFRIC4, IFRIC5,
IFRIC10, IFRIC12,
IFRIC17, IFRIC19, SIC27
Improvements to IFRSs
May 2010
1January 2011* IFRS 1, IFRS7, IAS1,

IAS34, IFRIC 13
May 2010
1July 2010*
IFRS 3, IFRS 7, IAS 21,

IAS 28, IAS 31, IAS 32,
IAS 39
Limited Exemption from

Comparative IFRS 7
Disclosures for First-time
Adopters (Amendments to
IFRS1)
January 2010 1July 2010*
IAS 24 Related Party
November
Disclosures
2009
IFRIC 19 Extinguishing
November
Financial Liabilities with

Equity Instruments
2009
Prepayments of a Minimum November

Funding Requirement
2009
IFRS1, IFRS7
1January 2011* IFRS8, IAS19

1July 2010*
IFRS 1
1January 2011* IFRIC 14
IAS 24 (as revised 2003)
(Amendments to IFRIC14)
IFRS 9 Financial Instruments November
2009

IAS1, IAS2, IAS8,
IAS41, IFRIC4, IFRIC5,
IFRIC9, IFRIC10,
IFRIC12, IFRIC17
Classification of Rights
Issues (Amendments to
IAS32)
October 2009 1February

2010*
Additional Exemptions for

First-time Adopters
July 2009
IAS 32
1January 2010* IFRS 1
Group Cash-settled Share- June 2009

based Payment
Transactions (Amendments
to IFRS2)
1January 2010* IFRS 2
1July 2009*
April 2009
IFRS 2, IAS38, IFRIC9,

IFRIC16
April 2009
1January 2010* IFRS5, IFRS 6, IFRS8,

IAS 1, IAS7, IAS 17,
IAS18, IAS 36, IAS 39
Embedded Derivatives
(Amendments to IFRIC9
and IAS39)
March 2009
Improving Disclosures about March 2009

Financial Instruments
30June 2009
IAS39, IFRIC9
1January 2009* IFRS4, IFRS7
IFRIC 18 Transfers of Assets January 2009 1July 2009*
IFRS 1
from Customers
IFRS 1 First-time Adoption
November
of International Financial
Reporting Standards
2008
IFRIC 17 Distributions of
November
1July 2009*
IFRS6, IAS27, IAS39
1July 2009*
IFRS5, IAS10
1July 2008
IFRS7, IAS39
Reclassification of Financial October 2008 1July 2008
IFRS7, IAS39
Non-cash Assets to Owners 2008

Reclassification of Financial November
AssetsEffective Date and 2008
Transition (Amendments to
IAS39 and IFRS7)
IFRIC8, IFRIC11
Assets (Amendments to
IAS39 and IFRS7)
IFRIC 16 Hedges of a Net
July 2008
1October 2008* IFRIC 16
IFRIC 15 Agreements for the July 2008
1January 2009* IFRIC 15
Investment in a Foreign
Operation
Construction of Real Estate
Eligible Hedged Items
July 2008
1July 2009*
IAS 39
Cost of an Investment in a May 2008

Subsidiary, Jointly
Controlled Entity or
Associate (Amendments to
IFRS1 and IAS27)
1January 2009* IFRS1, IAS18, IAS21,
May 2008
1July 2009*
May 2008
IAS27, IAS36
IFRS 5
IAS40, IAS41
Puttable Financial
February 2008 1January 2009* IFRS7, IAS1, IAS32,
Instruments and Obligations
IAS39, IFRIC2
Arising on Liquidation
(Amendments to IAS32 and
IAS1)
IFRS 3 Business
Combinations
IFRS 3 (as issued 2004)

IFRIC9
IAS 27 Consolidated and

Separate Financial
Statements

IAS1, IAS7, IAS14,
IAS 27 (as revised 2003)

SIC-7
Vesting Conditions and

January 2008 1January 2009* IFRS 2
Cancellations (Amendments
to IFRS2)
IAS1 Presentation of
September
2007
1January 2009* Preface, Framework,

IFRS8, IAS7, IAS8,

IFRIC1, IFRIC5, IFRIC7,
IFRIC10, IFRIC12, SIC7, SIC-10, SIC-13, SIC15, SIC-25, SIC-29, SIC32
IFRIC 14 IAS 19The Limit July 2007
on a Defined Benefit Asset,
1January 2008* IFRIC14
Minimum Funding
Requirements and their
Interaction
IFRIC 13 Customer Loyalty June 2007
Programmes
1July 2008*
IAS 23 Borrowing Costs
March 2007
IFRIC13
IAS8, IAS11, IAS16,

IAS38, IFRIC1, IFRIC12
IFRIC 12 Service
November
1January 2008* IFRS1, IFRIC4, SIC-29
Concession Arrangements 2006

IFRIC 11 IFRS2Group
and Treasury Share
November
2006
1March 2007* IFRIC 11
Transactions
IFRS 8 Operating Segments November
2006
IAS 14
IFRS6, IFRS7, IAS2,

IAS7, IAS14, IAS19,
IAS36
IFRIC 10 Interim Financial
July 2006
Reporting and Impairment

IFRIC 9 Reassessment of
1November
IAS34
2006*
March 2006
1June 2006*
IAS39
January 2006 1May 2006*
IFRS2
Embedded Derivatives
IFRIC 8 Scope of IFRS2
Net Investment in a Foreign December

Operation (Amendments to 2005
IAS21)
IFRS 4 Insurance Contracts December
1January 2007* IFRS4
2005
IFRIC 7 Applying the
November
Restatement Approach
2005
1March 2006* IAS29
IFRS4 (as issued 2004)
under IAS 29 Financial

Reporting in
Hyperinflationary Economies
IFRIC 6 Liabilities arising
September
1December
from Participating in a
Specific MarketWaste
Electrical and Electronic
Equipment
2005
2005*
IAS37
Financial Guarantee
August 2005
Contracts (Amendments to
IAS39 and IFRS4)
1January 2006* IFRS4, IFRS7, IAS32,
IFRS 7 Financial
1January 2007* IFRS1, IFRS4, IAS1,
August 2005
Instruments: Disclosures
IAS37, IAS39
IAS14, IAS17, IAS32

(as revised 2003),
IAS32, IAS33, IAS39
(as revised 2003), IAS39
(as amended April 2005),
IAS39 (as amended
June 2005), IAS39,
IAS41
Capital Disclosures
August 2005
1January 2007* IAS1
The Fair Value Option

June 2005
1January 2006* IFRS1, IAS32, IAS39
Amendments to IFRS1 and June 2005

IFRS6
1January 2006 IFRS1, IFRS6
Cash Flow Hedge

Accounting of Forecast
Intragroup Transactions
April 2005
IFRS 6 Exploration for and

Evaluation of Mineral
December
2004
1January 2006* IFRS1, IAS16, IAS38
December
1January 2005* IFRS1, IAS39
Resources
Transition and Initial
Recognition of Financial
Assets and Financial
Liabilities (Amendments to
IAS39)
2004
Actuarial Gains and Losses, December

Group Plans and
2004
Disclosures (Amendments to
IAS19)
IFRIC 5 Rights to Interests
December
1January 2006* IAS27, IAS28, IAS31,
arising from
2004
IAS24
SIC-12
IAS30
Decommissioning,
Restoration and
Environmental Rehabilitation
Funds
IFRIC 4 Determining
December
whether an Arrangement
contains a Lease
2004
IFRIC 3 Emission Rights
December
1March 2005* IAS20, IAS37, IAS38
2004
IFRIC 2 Members' Shares in November
Co-operative Entities and

Similar Instruments
2004
IFRIC 1 Changes in Existing May 2004

Decommissioning,
1September
2004*
IAS37
Restoration and Similar

Liabilities
Fair Value Hedge
March 2004
Accounting for a Portfolio
Hedge of Interest Rate Risk
1January 2005* IAS32, IAS39
IFRS 5 Non-current Assets March 2004
1January 2005* IFRS1, IFRS3, IAS1 (as IAS35
Held for Sale and

Discontinued Operations
revised 2003), IAS10,

IAS14, IAS16 (as
revised 2003), IAS17 (as
IAS28, IAS31, IAS36
(as issued 1998), IAS36
(as revised 2004),
IAS37, IAS38 (as issued
1998), IAS38 (as revised
2004), IAS40 (as revised
2004), IAS41
IFRS 4 Insurance Contracts March 2004

IAS32 (as revised 2003),
IAS37, IAS39 (as
revised 2003), IAS40 (as
revised 2003)
IAS 36 and IAS 38
March 2004
31March 2004* IAS16
IAS36 (as issued 1998),

IAS38 (as issued 1998)
IFRS 3 Business
Combinations
March 2004
31March 2004 IFRS1, IAS12, IAS14,
IAS16 (as revised 2003), SIC-9, SIC-22, SIC-28

IAS31, IAS32 (as
IAS34, IAS37, IAS39

(as revised 2003), SIC25, SIC-32
IFRS 2 Share-based
February 2004 1January 2005* IFRS1, IAS12, IAS16,
Payment

IAS38, IAS39
IAS 39 Financial
December
Instruments: Recognition
and Measurement
2003

IAS37
Improvements to IASs:
December
IAS40 Investment Property 2003
1January 2005*
IAS40 (as issued 2000)
IAS33 Earnings per Share
December
2003
1January 2005*

SIC-24
IAS31 Interests in Joint
Ventures
December
1January 2005* SIC-13
IAS28 Investments in
Associates
December
1January 2005*
IAS27 Consolidated and
Separate Financial
Statements
December
IAS24 Related Party
Disclosures
December
2003
IAS24 (reformatted
1994)
IAS21 The Effects of
Changes in Foreign
Exchange Rates
December
IAS17 Leases
December
2003
2003
SIC-3, SIC-20, SIC-33

1January 2005* IAS22, SIC-9, SIC-12
2003
2003

SIC-33
IAS38, IAS41, SIC-7

1January 2005* IFRS1, SIC-15
2003
December
IAS16 Property, Plant and 2003
Equipment
IAS38, SIC-13, SIC-21,

SIC-22, SIC-32
IAS10 Events after the
Balance Sheet Date
December
IAS8 Accounting Policies,
Changes in Accounting
Estimates and Errors
December
1January 2005* IAS22, IAS35, IAS37
2003
2003

IAS38, SIC-12, SIC-13,
SIC-2, SIC-18
SIC-21, SIC-22, SIC-25,

SIC-27, SIC-31
IAS2 Inventories
December
2003
1January 2005* IAS14, IAS34, IAS41
IAS1 Presentation of
December
1January 2005* Preface, IAS12, IAS19, IAS1 (as revised 1997)
Improvements to IASs
December
2003

SIC-29
1January 2005*
IAS15 (approved by the
2003
IAS 32 Financial

SIC-1
December
Board)
1January 2005*
Instruments: Disclosure and 2003

Presentation
SIC-5, SIC-16, SIC-17,

draft SIC Interpretation
D34
IFRS 1 First-time Adoption
June 2003
of International Financial
Reporting Standards
Employee Benefits: The
May 2002
Asset Ceiling (Amendments
to IAS19)
31May 2002*
SIC-32 Intangible Assets March 2002
25March 2002 IAS38
IAS19
Web Site Costs

SIC-33 Consolidation and
December
1January 2002 IAS27, IAS28, IAS39
Equity MethodPotential 2001

Voting Rights and Allocation
of Ownership Interests
SIC-31 RevenueBarter
December
31December
Transactions Involving
Advertising Services
2001
2001
SIC-30 Reporting Currency December
Translation from
Measurement Currency to
Presentation Currency
IAS18
1January 2002 IAS21, IAS29
2001
SIC-29 DisclosureService December
31December
Concession Arrangements 2001
2001
SIC-28 Business
31December
December
CombinationsDate of
2001
Exchange' and Fair Value of
Equity Instruments
2001
SIC-27 Evaluating the
31December
December
Substance of Transactions 2001

Involving the Legal Form of a
Lease
2001
SIC-24 Earnings Per Share November

Financial Instruments and 2000
1December
2000
IAS1
IAS22
IAS1, IAS17, IAS18
IAS33
SIC-8
Other Contracts that May

Be Settled in Shares
SIC-19 Reporting Currency November
1January 2001 IAS21, IAS29
Measurement and
Presentation of Financial
Statements under IAS 21
and IAS29
2000
SIC-25 Income Taxes
July 2000
15July 2000
IAS12
SIC-23 Property, Plant and July 2000
15July 2000
IAS16
July 2000
15July 2000
IAS22
July 2000
15July 2000
IAS12
July 2000
15July 2000
IAS28
Changes in the Tax Status

of an Entity or its
Shareholders
EquipmentMajor
Inspection or Overhaul
Costs
SIC-22 Business
CombinationsSubsequent
Adjustment of Fair Values
and Goodwill Initially
Reported
SIC-21 Income Taxes
Recovery of Revalued NonDepreciable Assets

SIC-20 Equity Accounting
MethodRecognition of
Losses
SIC-18 Consistency
January 2000 1July 2000
IAS1
Alternative Methods
SIC-17 EquityCosts of an January 2000 30January 2000IAS32
Equity Transaction
SIC-15 Operating Leases July 1999
1January 1999 IAS 17
Incentives
SIC-16 Share Capital
January 1999 1July 1999
IAS 32
Reacquired Own Equity

Instruments (Treasury
Shares)
SIC-14 Property, Plant and November
EquipmentCompensation 1998
1 July 1999
IAS 16
for the Impairment or Loss

of Items
SIC-13 Jointly Controlled
November
EntitiesNon-Monetary
1998
Contributions by Venturers
SIC-12 Consolidation
November
1 July 1999*
IAS 27
Special Purpose Entities
1998
SIC-11 Foreign Exchange July 1998
1 August 1998 IAS 21
Capitalisation of Losses
Resulting from Severe
Currency Devaluations
SIC-10 Government
AssistanceNo Specific
July 1998
July 1998
Relation to Operating
Activities
SIC-9 Business
Combinations
Classification either as
Acquisitions or Unitings of
Interests
SIC-8 First-Time Application July 1998
1 August 1998 IAS 1
of IASs as the Primary Basis

of Accounting
SIC-7 Introduction of the
May 1998
1 June 1998
IAS 21
May 1998
1 June 1998
IAS 38
May 1998
1 June 1998
IAS 32
December
1 June 1998
IAS 28
Euro
SIC-6 Costs of Modifying
Existing Software
SIC-5 Classification of
Financial Instruments
Contingent Settlement
Provisions
SIC-3 Elimination of
Unrealised Profits and

1997
Losses on Transactions with
Associates
SIC-2 Borrowing Costs
December
1 January 1998 IAS 23
1997
SIC-1 Consistency
December
1 January 1999 IAS 2
Different Cost Formulas for 1997

Inventories
Copyright 2014 IFRS

Actualización de Las Normas Según La Fecha 2015

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Standards and Interpretations chart

1 January 2016* IFRS1, IFRS5, IFRS7,

1 January 2016* IFRS10, IAS28

Equity Method in Separate August 2014

1 January 2016* IFRS1, IAS27, IAS28

IFRS 9 Financial Instruments July 2014

1 January 2018* IFRS1, IFRS2, IFRS3,

IFRS9 (as issued 2009),

Agriculture: Bearer Plants June 2014

1 January 2016* IAS1, IAS16, IAS17,

IFRS 15 Revenue from

1 January 2017 IFRS1, IFRS3, IFRS4,

Contracts with Customers

IAS23, IAS36, IAS40,

Clarification of Acceptable May 2014

1 January 2016* IAS 16, IAS 38, IFRIC 12

Accounting for Acquisitions May 2014

1 January 2016* IFRS 1, IFRS11

IFRS 14 Regulatory Deferral January 2014 1 January 2016* IFRS 1

IFRS 1, IFRS 3, IFRS 13,

IFRS2, IFRS3, IFRS8,

Defined Benefit Plans:

IFRS 9 Financial Instruments November

IFRS1, IFRS3, IFRS4, IFRS9 (as issued 2009),

IFRS7 and IAS 39)

(as issued 2010), IAS1,

Novation of Derivatives and June 2013

1 January 2014* IAS 39

1 January 2014* IAS 36

October 2012 1 January 2014* IFRS1, IFRS3, IFRS5,

IFRS7, IFRS9 (as

1 January 2013 IFRS1, IFRS10,

1 January 2013* IAS 1, IAS 16, IAS 32,

1 January 2013* IFRS 1

Mandatory Effective Date

1January 2015* IFRS7, IFRS9 (as issued

Offsetting Financial Assets

1January 2014* IAS32

1January 2013 IFRS7, IAS32

IFRIC 20 Stripping Costs in October 2011 1January 2013* IFRS1

the Production Phase of a

1 January 2013* IFRS1, IFRS2, IFRS8,

IFRS1, IFRS5, IFRS7,

IAS28 (as revised 2003)

Associates and Joint

IFRS 13 Fair Value

1January 2013* IFRS1, IFRS2, IFRS3,

IAS27 (as amended

IFRS 11 Joint Arrangements May 2011

1January 2013* IAS1, IAS24

IFRS5, IFRS7, IFRS9

1January 2013* IFRS1, IFRS2, IFRS3,

IAS27, IAS32, IAS33,

Deferred Tax: Recovery of

Severe Hyperinflation and December

1January 2012* IAS 12

IFRS1, IFRS9 (as issued

October 2010 1July 2011*

IFRS9 (as issued 2009),

IAS12, IAS17, IAS18,

1January 2011* IFRS 1, IFRS7, IAS1,

IFRS 3, IFRS 7, IAS 21,

Limited Exemption from

January 2010 1July 2010*