• May 19 Q6 - IAS 23 • Mar/Jul 2020 Q5 • May 17 Q5 - IFRS 9, 7 & IAS 32 6) IAS 12 – Income Tax 12) IAS 20 – Government Grant • Nov 19 Q2 - IAS 12 • Nov 18 Q3 - IAS 12 • Nov 16 Q5 - • May 18 Q6 - IAS 12 • Mar/Jul 2020 Q4 • Nov 14 Q6 - IAS 12 13) IFRS 5 – Assets held for sale & Disc. Operation 7) IAS 40 – Investment Property • Mar/Jul 2020 Q2 IFRS 5 – Assets held for sale • Nov 15 Q7 - IAS 40 • Nov 2020 Q5 - IFRS 5 – Assets held for sale • Nov 19 Q1 - IAS 40 & IAS 8 • May 2021 Q3 – IFRS – Assets held for sale • Nov 15 Q7 - IAS 40 • May 17 Q3 - IAS 40, 36 & 23 14) IFRS 15 – Revenue from Contract with Customers
8) IAS 38 – Intangible assets • May 2022 Q5 – Revenue from Contract
• Nov 19 Q6 – Revenue from Contract • May 19 Q7 - IAS 38 • Nov 2021 Q3 – Revenue from Contract • Nov 18 Q6 - IAS 38 • May 15 Q5 - IAS 38 15) Others • • Nov 2021 Q6 – IAS 38 May 19 Q5 - IAS 24 Related Party Disclosures 9) IAS 37 – Provisions and contingencies • Nov 2021 Q3 – IAS 2 Inventory
• May 17 Q7 - IAS 37 Regulatory and Conceptual Frameworks
• • Nov 19 Q4 - IAS 37 • Nov 14 - Q4 • Mar/Jul 2020 Q2 Nov 18 - Q7 10) IAS 8 – Changes in accounting policies • May 18 Q5 and Nov 2021 Q7 - Qualitative Xtics of
• FS, Basis of Accounting • May 21 Q6 – Qualitative Characteristics of FS • Nov 17 Q6 - IAS 2 and 8 • Nov 19 Q4 - Substance Over form • May 16 Q5 - IAS 8 • Nov 20 Q2 – IAS 2 and 8 Nov 16 Q2 - Substance Over form • May 21 Q6 – IAS 8 • May 18 Q2 - Substance Over form and Going • May 2022 Q2 – IAS 8 Concern assumption • Mar/Jul 2020 Q6 – Financial Reporting Council of Nig • May 2022 - • Nov 20 Q2 – Regulatory frameworks
