Welcome to the website of the IFRS Foundation and the IASB

Sunday 20 April 2014

Banner graphic

IFRS Interpretations Committee

Issues considered but not included in the Annual Improvements to IFRS project

This list contains the issues considered but not included in the Annual Improvements to IFRS project.

 

StandardSubject Cycle
IAS 1

Amendments from Conceptual Framework project

IAS 1

Encouraged versus required disclosures

IAS 36

Accounting for impairment testing of goodwill when non-controlling interests are recognised

IAS 41

Disclosure of the components of changes in fair value and associated valuation techniques

IFRS 3

Settlement of pre-existing relationships