In addition to the above investment entities amendments, the IASB has issued the following, which are required to be applied for the first time by an entity with an annual reporting period beginning on or after 1 January 2014:
- Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32);
- Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36);
- Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39); and
- IFRIC 21 Levies.