Sunday 25 September 2016
This list contains the issues considered but not included in the Annual Improvements to IFRS project.
Settlement of pre-existing relationships
Hedging the foreign exchange risk in a business combination
Identification of chief operating decision maker (CODM)
Encouraged versus required disclosures
Interest paid that is capitalised
Definitions of operating, investing and financing
Classification of cash payments for deferred and contingent consideration
Classification of expenditures in the statement of cash flows
Recognition of compensation when it 'becomes receivable'
Contributions to a jointly controlled entity or an associate
Purchase in stages-fair value as deemed cost
Clarification of the puttable instruments criteria for income trust units
Calculating earnings per share considering non-cumulative preference dividends
Harmonisation of disclosures for value in use and fair value less costs of disposal (replaced by a narrow scope amendment on Recoverable Amounts Disclosures for Non-Financial Assets")
Accounting for impairment testing of goodwill when non-controlling interests are recognised
Term-extending in fixed rate-debt instruments
Disclosure of the components of changes in fair value and associated valuation techniques
Revenue on sale of agricultural produce
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