Saturday 25 May 2013
21
Comment deadline for Exposure Draft Measurement of Liabilities in IAS 37
11
11A
11B
Measurement guidance—sweep issues
Measurement guidance—onerous contracts
Measurement guidance—wording refinements
7
7A
Exposure of revised proposals
Summary of decisions reached since publishing exposure draft
8
8A
8B
8C
8D
Meeting objectives
Measurement guidance for service obligations
Consequential amendments to IFRS 3
Consequential amendments to IFRIC 5
Amend IAS 37 or new IFRS?
Project status
Measurement objective
4
4A
4B
4C
4D
Applying the proposed requirements to litigation liabilities
Measurement of reimbursement rights
Disclosure of possible obligations
Stand-ready obligations
8A - App
Measurement issues
Draft measurement guidance
Restructuring disclosures
LOSS OF DISCLOSURE — POSSIBLE OBLIGATIONS
6
IAS 37 Redeliberations and analysis of comment letters Short-term convergence project
5
5A
5B
MEASUREMENT — ADDITIONAL GUIDANCE
MEASUREMENT — DRAFT TEXT
Short-term convergence amendments – cover paper
General requirements for restructuring costs and specific guidance for contract termination costs
Onerous Contracts
6A
6B
Liabilities—amendments to IAS 37
Clarifying the proposed measurement requirement
The probability recognition criterion
Overview of papers
Clarification or change
Settlement or transfer amount
Rationale for current settlement/transfer amount
13
IAS 37 Redeliberations Uncertainty about existence of present obligation
10
10A
10B
10C
10D
Accounting in the Separate Financial Statements for the Formation of a New Parent
IAS 37 Redeliberations: Cover note
Distinguishing a liability from a business risk, including stand ready obligations
Uncertainty about the existence of a present obligation
Constructive obligations
Summary
8E
Liabilities – amendments to IAS 37 – Cover note [Education session]
Amendments to IAS 37 – GC100 powerpoint presentation
Dispute resolution in England, Wales and the USA
GC100 presenters’ biographies
GC100 comment letter on FRED 39 Amendments to IAS 37
GC100 comment letter on ED on Proposed Amendments to IAS 37
3A
3B
3C
IAS 37 redeliberations – cover note
IAS 37 redeliberations – distinguishing between a liability and a business risk
IAS 37 redeliberations – stand ready obligations
IAS 37 round-table discussions – Summary of outcomes
IAS 37 round-table discussions – Planning the next stage of this project
IAS 37 redeliberations – Does the proposed measurement principle permit choice?
IAS 37 Redeliberations: Approach to redeliberating the issues associated with the measurement principle proposed in the ED
IAS 37 Redeliberations: Eliminating the term 'contingent liability'
Reconsidering the IAS 37 measurement principle
Will the proposed measurement principle provide useful information about liabilities within the scope of IAS 37?
IAS 37 Redeliberations: Is more guidance on the IAS 37 measurement principle required?
Eliminating the term contingent liability
Can recognition of a liability influence the outcome of legal proceedings?
Project planning update
IAS 37 amendments—reconsidering the probability recognition criterion
Revisiting lawsuits (part 1)
Approach to redeliberating the issues associated with the recognition principle proposed in the ED
The meaning of the phrase “expected to” in the definition of a liability
Determining whether an entity has a liability when the existence of a present obligation is uncertain
IAS 37 Redeliberations – Stand ready obligations
IAS 37 Redeliberations: Scope of IAS 37
IAS 37 Redeliberations: Considering additional topics in the project scope
8 App
Amendments to IAS 37 - Comment Letter Summary and Preliminary Planning
COMMENT LETTER SUMMARY: Proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits