This edition is presented in two volumes, parts A and B. It includes the following changes made since 1 January 2012 as a result of amendments from: • Government Loans (Amendments to IFRS 1)• Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12)• Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27); and• Annual Improvements to IFRSs 2009–2011 Cycle (which contained separate amendments to IFRS 1, IAS 1, IAS 16, IAS 32 and IAS 34). This edition includes amendments to IFRSs that have an effective date after 1 January 2013. It does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.