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Saturday 22 November 2014

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IASB Agenda Consultation

IASB Agenda Consultation


 Pre-consultation planning–Agenda item requests


The next formal agenda consultation is scheduled to be carried out in 2015. Between formal consultations, we receive several requests for issues to be added to the agenda. In considering whether to add a project to the standards-level programme, we carry out an assessment against the project criteria outlined in our Due Process Handbook (see Section 5).

In some cases, although the criteria are not met and we do not add the item to the agenda immediately, we will continue to monitor the issue and consider it again when we start our next formal agenda consultation. The following issues fall into this category.

Requested agenda items

 

Correspondence received

 

Standard Letter Submitter
IFRS 10 Consolidated Financial Statements Expanding the exemption from consolidation for intermediate parent entities (paragraph 4 of IFRS 10) Hong Kong Institute of Certified Public Accountants
IAS 10 Events After the Reporting Period Reissuance of Restated Financial Statements Israel Securities Authority
IAS 28 Investments in Associates and Joint Ventures Application of revised IAS 28—Investments in Associates and Joint Ventures based on entity's business model African Development Bank Group Temporary Relocation Agency
IAS 39 Financial Instruments: Recognition and Measurement IFRS 9 Financial Instruments
 Separation of embedded derivatives
Israel Securities Authority