IAS 38: Revision history

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Legend: (cur) = difference with latest revision, (prev) = difference with preceding revision, m = minor edit.

11 October 2023

17 April 2023

23 January 2023

8 November 2022

  • curprev 20:4620:46, 8 November 2022imported>Doug Williamson 1,551 bytes +120 Expand definition - source - IAS 38 summary - https://www.iasplus.com/en/standards/ias/ias38

22 October 2022

22 March 2022

21 March 2022

  • curprev 08:0008:00, 21 March 2022imported>Doug Williamson 1,415 bytes +18 Add link.
  • curprev 07:4307:43, 21 March 2022imported>Doug Williamson 1,397 bytes +314 Expand definition. Source - IAS 38 - IAS Plus - https://www.iasplus.com/en/standards/ias/ias38

3 March 2022

24 June 2021

  • curprev 22:5322:53, 24 June 2021imported>Doug Williamson 993 bytes +1 Mend link.
  • curprev 22:5322:53, 24 June 2021imported>Doug Williamson 992 bytes +6 Layout.
  • curprev 22:5322:53, 24 June 2021imported>Doug Williamson 986 bytes +633 Add criteria. Source: ACCA webpage https://www.accaglobal.com/ca/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/rd.html

24 April 2020

13 September 2017

28 May 2017

23 March 2016

3 July 2014

27 August 2013

18 June 2013

20 April 2013

  • curprev 10:5610:56, 20 April 2013imported>Doug Williamsonm 205 bytes −2 Checked against IASB & Deloitte 20/4/13 - no change

23 October 2012