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62 Corporate Finance BRILLIANT’S

IAS 10 Events After the Reporting Period / [anmo{Q>ªJ nr[a`S> Ho$ níMmV² KQ>ZmE± 2003
IAS 11 Construction Contracts / H§$ñQ´ŠeZ H$m°ÝQ´>¡ŠQ²>g
Will be superseded by IFRS 15 as of 1 January 2017
1 OZdar 2017 H$mo IFRS 15 Ûmam ^§J H$a {X¶m 1993

IAS 12 Income Taxes / BÝH$_ Q>¡Šgog 1996*
IAS 13 Presentation of Current Assets and Current Liabilities
H$a§Q> AgoQ²>g VWm H$a§Q> bm`{~{bQ>rO H$s àñVw{V
Superseded by IAS 1 effective 1 July 1998
1 OwbmB© 1998 H$mo à^mdr IAS 1>$Ûmam ^§J H$a {X`m
IAS 14 Segment Reporting / goJ_|Q> [anmo{Q>ªJ
Superseded by IFRS 8 effective 1 January 2009
1 OZdar 2009 H$mo à^mdr IFRS 8 Ûmam ^§J H$a {X`m 1997

IAS 15 Information Reflecting the Effects of Changing Prices
Mm{OªJ àmBgog Ho$ à^md Xem©Zo dmbr gyMZm

Withdrawn December 2003 / {Xg§~a 2003 ‘| dmng {b¶m J¶m 2003
IAS 16 Property, Plant and Equipment / àm°nQ>u, ßbm§Q> VWm BpŠdn_|Q> 2003*
IAS 17 Leases / brOog 2003*
IAS 18 Revenue / aodoÝ`y

Will be superseded by IFRS 15 as of 1 January 2017
1 OZdar 2017 H$mo IFRS 15 Ûmam ^§J {H$`m 1993*
IAS 19 Employee Benefits (1998) / Eåßbm°`r ~oZr{\$Q²>g (1998)
Superseded by IAS 19 (2011) effective 1 January 2013
IAS 19 (2011) 1 OZdar 2013 go à^mdr h¡ 1998
IAS 19 Employee Benefits (2011) / Eåßbm°`r ~oZr{\$Q²>g (2011) 2011*

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
JdZ©_|Q> J«m§Q²>g VWm JdZ©_|Q> A{gñQ>|g Ho$ {bE AH$mC§qQ>J 1983

IAS 21 The Effects of Changes in Foreign Exchange Rates
\$m°aoZ EŠgM|O aoQ²>g _| n[adV©Zm§o H$m à^md 2003*

IAS 22 Business Combinations / {~OZog H$m°på~Zoe§g
Superseded by IFRS 3 effective 31 March 2004
31 _mM© 2004 H$mo à^mdr IFRS 3 Ûmam ^§J H$a {X`m J`m 1998*
IAS 23 Borrowing Costs / ~m°amoB§J H$m°ñQ²>g 2007*