Ryanair 2011 Annual Report Download - page 144

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142
• IFRIC 19, “Extinguishing Financial Liabilities with Equity Instruments” (effective for fiscal
periods beginning on or after July 1, 2010).
• IAS 24 (revised 2009), “Related Party Disclosures” (effective for fiscal periods beginning on or
after January 1, 2011).
• Amendments to IFRIC 14, “IAS 19 – The Limit on a Defined Benefit Assets, Minimum Funding
Requirements and their Interaction” (effective for fiscal periods beginning on or after January 1,
2011).
• Amendments to IFRS 7, “Disclosure – Transfers of Financial Assets” (effective for fiscal periods
beginning on or after July 1, 2011).
• Amendment to IAS 12, “Deferred Tax: Recovery of Underlying Assets” (effective for fiscal periods
beginning on or after January 1, 2012).
• IFRS 9, “Financial Instruments” (effective for fiscal periods beginning on or after January 1,
2013).
• IFRS 10, “Consolidated Financial Statements” (effective for fiscal periods beginning on or after
January 1, 2013).
• IFRS 11, “Joint Arrangements” (effective for fiscal periods beginning on or after January 1,
2013).
• IFRS 12, “Disclosure of Interests in other Entities” (effective for fiscal periods beginning on or
after January 1, 2013).
• IFRS 13, “Fair Value Measurement” (effective for fiscal periods beginning on or after January 1,
2013).
• IAS 27 (amended 2011) “Separate Financial Statements” (effective for fiscal periods beginning
on or after January 1, 2013).
• IAS 28 (amended 2011) “Investments in Associates and Joint Ventures” (effective for fiscal
periods beginning on or after January 1, 2013).
• The IASB’s third annual improvements project, “Improvements to International Financial
Reporting Standards 2010”, published on May 6, 2010 (effective dates are dealt with on a
standard-by-standard basis (generally effective for periods beginning on or after January 1, 2011)).