Accounting and Auditing Standards
Accounting Standards
IFRS and IAS, including standards taking effect every year [Read]
IFRS and IAS effective from 2021, 2022, and 2023 [Read]
China (Chinese version) [Read]
Taiwan (Chinese version) [Read]
United States [Read]
Auditing Standards
China [Read]
Taiwan [Read]
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2021 IFRS 9 Financial Instruments |
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Amendments regarding replacement issues in the context of the IBOR reform |
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Annual periods beginning on or after 1 January 2021 |
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IFRS 4 Insurance Contracts |
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Amendments regarding replacement issues in the context of the IBOR reform |
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Annual periods beginning on or after 1 January 2021 |
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IFRS 16 Leases |
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Amendments regarding replacement issues in the context of the IBOR reform |
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Annual periods beginning on or after 1 January 2021 |
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Amendment to extend the exemption from assessing whether a COVID-19-related rent concession is a lease modification |
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Annual periods beginning on or after 1 April 2021 |
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IAS 39 Financial Instruments: Recognition and Measurement |
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Amendments regarding replacement issues in the context of the IBOR reform |
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Annual periods beginning on or after 1 January 2021 |
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2022 |
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IFRS 1 First-time Adoption of International Financial Reporting Standards |
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Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (subsidiary as a first-time adopter) |
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Annual periods beginning on or after 1 January 2022 |
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IFRS 3 Business Combinations |
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Amendments updating a reference to the Conceptual Framework |
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Annual periods beginning on or after 1 January 2022 |
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IFRS 9 Financial Instruments |
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Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (fees in the ‘10 per cent’ test for derecognition of financial liabilities) |
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Annual periods beginning on or after 1 January 2022 |
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IAS 16 Property, Plant and Equipment |
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Amendments prohibiting a company from deducting from the cost of property, plant and equipment amounts received from selling items produced while the company is preparing the asset for its intended use |
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Annual periods beginning on or after 1 January 2022 |
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IAS 37 Provisions, Contingent Liabilities and Contingent Assets |
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Amendments regarding the costs to include when assessing whether a contract is onerous |
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Annual periods beginning on or after 1 January 2022 |
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2023 |
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IAS 1 Presentation of Financial Statements |
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Amendments regarding the classification of liabilities |
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Annual periods beginning on or after 1 January 2023 |
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Amendments regarding the disclosure of accounting policies |
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Annual periods beginning on or after 1 January 2023 |
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Amendment to defer the effective date of the January 2020 amendments |
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Annual periods beginning on or after 1 January 2023 |
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IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors |
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Amendments regarding the definition of accounting estimates |
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Annual periods beginning on or after 1 January 2023 |
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IAS 12 Income Taxes |
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Amendments regarding deferred tax on leases and decommissioning obligations |
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Annual periods beginning on or after 1 January 2023 |
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