Among the topics discussed are the upcoming insurance contracts Standard, the planned Post-Implementation Review of IFRS 13 (the fair value Standard), and the Board’s planned narrow-scope amendment to IFRS 9, the financial instruments Standard.
This summary covers Financial Instruments with Characteristics of Equity, Implementation and maintenance of IFRS Standards, Rate-regulated Activities, the Conceptual Framework, Primary Financial Statements and the Disclosure Initiative.
This summary covers Insurance Contracts, the Disclosure Initiative: Materiality Practice Statement, the Conceptual Framework, Primary Financial Statements and Financial Instruments with Characteristics of Equity.
This summary covers the 2015 Agenda Consultation, IFRS for SMEs, the Disclosure Initiative: Principles of Disclosure, the Disclosure Initiative: Materiality, the Conceptual Framework and Financial Instruments with Characteristics of Equity.
This summary covers the Conceptual Framework, Financial Instruments with Characteristics of Equity, the Draft Interpretation of IFRS 9 and IAS 28: Long-term interests and the 2015 Agenda Consultation.
This summary covers Amendments to IFRS 4—Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts ; Conceptual Framework—Definition of an asset, recognition and factors to consider when selecting a measurement basis; Financial Instruments with Characteristics of Equity; 2015 Agenda Consultation.
This summary covers Goodwill and Impairment, Insurance Contracts, Conceptual Framework, Interpretations Committee matters.
This summary covers Amendments to IFRS 4, 2015 Agenda Consultation, Conceptual Framework.
This summary covers Financial Instruments with Characteristics of Equity, IFRIC Update, Agenda Consultation, Insurance and IFRS 9, Disclosure Initiative, Conceptual Framework, Business Combinations under Common Control, Goodwill and Impairment.
This summary covers the Conceptual Framework, Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts , IFRS 3 Business Combinations —Definition of a business, Goodwill and Impairment, 2015 Agenda Consultation.
This summary covers Insurance Contracts, Financial Instruments with Characteristics of Equity, IFRS Implementation Issues, Goodwill and Impairment.
This summary covers Insurance Contracts, Fair Value Measurement, Revenue from Contracts with Customers, Research Project on Discount Rates.
Revenue from Contracts with Customers, Research Programme, Disclosure Initiative, IFRS Implementation Issues, Definition of a business, Discount rates research, Effective date of amendments to IFRS 10 and IAS 28.
Insurance Contracts, Fair Value Measurement, IFRS Implementation Issues, Post-employment benefits, Share-based Payment research, Goodwill and impairment.
Michael Stewart, Jawaid Dossani, April Pitman and Bernadette Whittick give an overview of some of the issues discussed at the November 2015 IFRS Interpretations Committee meeting, including IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets —Variable payments for asset purchases, IAS 2 Inventories —Prepayments in long-term supply contracts and IAS 32 Financial Instruments : Presentation—Offsetting and cash pooling.
Leases, Pollutant pricing mechanisms, Update on Impairment Transition Group, Financial Instruments with Characteristics of Equity, Disclosure Initiative, Insurance Contracts, Different effective dates of IFRS 9 and the new Insurance Contracts Standard, IFRS Implementation Issues, Goodwill and Impairment, Definition of a business.
Insurance Contracts, Financial Instruments with Characteristics of Equity, Revenue from Contracts with Customers, Research Programme, Conceptual Framework, Disclosure Initiative, IFRS Implementation Issues, Business Combinations, Present value measurements.
Michael Stewart, Takashi Yamagami, Jawaid Dossani and Bernadette Whittick give an overview of some of the issues discussed at the September 2015 IFRS Interpretations Committee meeting, including IFRS 5 Non-current Assets held for Sale and Discontinued Operations —Allocation of impairment losses to non-current assets within a disposal group and presentation of intragroup transactions between continuing and discontinued operations, IFRS 11 Joint Arrangements —Remeasurement of previously held inter...
Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Fair Value Measurement, Revenue from Contracts with Customer, Rate-regulated Activities, IFRS Implementation Issues, IFRS Taxonomy, Provisions, Contingent Liabilities and Contingent Assets, Agenda Consultation .
Michael Stewart, Jawaid Dossani, Denise Durant and Akemi Miura give an overview of some of the issues discussed at the July 2015 IFRS Interpretations Committee meeting, including IAS 23 Borrowing Costs —Borrowing costs on completed qualifying assets, IFRS 2 Share-based Payment —Clarification and measurement of share-based payment transactions and IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction: Should an entity assume continuation of a min...
Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Pollutant Pricing Mechanisms, Revenue from Contracts with Customer, Research Programme, Disclosure Initiative, IFRS Implementation Issues, The Equity Method of Accounting, Provisions, Contingent Liabilities and Contingent Assets.
Revenue Recognition, Disclosure Initiative, Research project on high inflation, Draft interpretation that the Interpretations Committee is going to issue relating to accounting for uncertainties in income taxes.
Michael Stewart, Hannah King, Jooeun Chung and Takashi Yamagami give an overview of some of the issues discussed at the March 2015 IFRS Interpretations Committee meeting, including IAS 21 The Effects of Changes in Foreign Exchange Rates —Draft Interpretation Foreign Currency Transactions and Advance Consideration: What is the date of the transaction for the purpose of identifying the applicable exchange rate?, IAS 12 Income Taxes —Exposure Draft Recognition of deferred tax assets for unrealised ...
Leases, Research Update, Disclosure Initiative, Revenue from Contracts with Customers—Issues emerging from TRG discussions, Conceptual Framework, Insurance Contracts.
Revenue Recognition, Leases, PIR for IFRS 3 Business Combinations , Disclosure Initiative, Comprehensive review of IFRS for SMEs, public consultation for Rate Regulation and Macro Hedging.
Michael Stewart, Hannah King, Shandhir Lachman and Denise Durant give an overview of some of the issues discussed at the January 2015 IFRS Interpretations Committee meeting, including IAS 21 The Effects of Changes in Foreign Exchange Rates –Transactions denominated in a foreign currency that involve a prepayment: Identifying the applicable exchange rate, IFRS 13 Fair Value Measurement –the fair value hierarchy when third-party consensus prices are used, and IAS 40 Investment property –Should an ...
Leases, Disclosure Initiative, Insurance Contracts, Conceptual Framework, Comprehensive review of IFRS for SMEs, Emissions Trading Scheme.
Leases, Comprehensive review of IFRS for SMEs, Disclosure Initiative, and various IFRS Interpretations Committee issues
Insurance Contracts, Disclosure Initiative, Conceptual Framework, and Emission Trading Schemes
Michael Stewart, April Pitman, Hannah King and Koichiro Kuramochi give an overview of some of the issues discussed at the November 2014 IFRS Interpretations Committee meeting, including IAS 2 Inventories—Should interest be accreted on prepayments in long-term supply contracts? IAS 21 The Effects of Changes in Foreign Exchange Rates—Revenue transaction denominated in a foreign currency—What is the date of the transaction for the purpose of identifying the applicable exchange rate for revenue reco...
