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Effective date
Planned
application by
Autoneum
New standards and interpretations
IFRS 15 Revenue from Contracts with Customers and
Clarifications to IFRS 15 Revenue from Contracts with Customers
1
January 1, 2018 January 1, 2018
IFRS 9 Financial Instruments
3
January 1, 2018 January 1, 2018
IFRIC 22 Foreign Currency Transactions and Advance Consideration
3
January 1, 2018 January 1, 2018
IFRS 16 Leases
1
January 1, 2019 January 1, 2019
Revisions and amendments of standards and interpretations
Annual Improvements to IFRS Standards 2014–2016 Cycle
3
– Amendments to IFRS 12 Disclosure of Interests in Other Entities
January 1, 2017 January 1, 2017
– Amendments to the Basis for Conclusion on IFRS 1 First-time Adoption of
International Financial Reporting Standards
January 1, 2018 January 1, 2018
– Amendments to IAS 28 Investments in Associates and Joint Ventures
January 1, 2018 January 1, 2018
Recognition of Deferred Tax Assets for Unrealized Losses (Amendments to IAS 12)
3
January 1, 2017 January 1, 2017
Disclosure Initiative (Amendments to IAS 7)
2
January 1, 2017 January 1, 2017
Classification and Measurement of Share-based Payment Transactions
(Amendments to IFRS 2)
3
January 1, 2018 January 1, 2018
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts
(Amendments to IFRS 4)
3
January 1, 2018 January 1, 2018
Transfer of Investment Property (Amendments to IAS 40)
3
January 1, 2018 January 1, 2018
1
The impact on the consolidated financial statements cannot yet be determined with sufficient reliability.
2
The impact on the consolidated financial statements is expected to result in additional disclosures or changes in presentation.
3
No impact or no significant impact is expected on the consolidated financial statements.
78
Autoneum
Financial Report 2016
Consolidated Financial Statements