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Monday 20 May 2013

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Work plan for IFRSs

Skip Navigation LinksProjectsWork plan for IFRSs

Work plan—as at 30 April 2013

To access the project pages of these active projects, click on the respective project name in the table.

Next major project milestone
2013
Q1 2013
Q2 2013
Q3 2013
Q4
IFRS 9 Financial Instruments
(replacement of IAS 39)
Classification and Measurement (Limited amendments)
Redeliberations
Impairment
[comment period ends 5 July 2013]
Redelibe-
rations
Hedge Accounting
Target IFRS
Accounting for Macro Hedging
Target DP
Next major project milestone
2013
Q1 2013
Q2 2013
Q3 2013
Q4
Insurance Contracts
Target ED
Leases
Target ED
Rate-regulated Activities
Interim IFRS
[comment period ends 4 September 2013]
Redeliberations
Rate Regulation
[RFI responses due by 30 May 2013]
Target DP
Revenue Recognition
Target IFRS
IFRS for SMEs: Comprehensive Review 2012–2014 – see project page
Print-friendly PDF
Next major project milestone
Narrow scope amendments 2013
Q1 2013
Q2 2013
Q3 2013
Q4
Acquisition of an Interest in a Joint Operation
(Proposed amendments to IFRS 11)
Target IFRS
 
Actuarial Assumptions: Discount Rate
(Proposed amendments to IAS 19)
Target ED
 
Annual Improvements 2010–2012
Target IFRS
Annual Improvements 2011–2013
Target IFRS
Annual Improvements 2012–2014
Target ED
Bearer Plants
(Proposed amendments to IAS 41)
Target ED
Clarification of Acceptable Methods of Depreciation and Amortisation
(Proposed amendments to IAS 16 and IAS 38)
Target IFRS
Defined Benefit Plans: Employee Contributions
(Proposed amendments to IAS 19)
[comment period ends 25 July 2013]
Target IFRS
Disclosure Requirements about Assessment of Going Concern
(Proposed amendments to IAS 1)
Target ED
Equity Method: Share of Other Net Asset Changes
(Proposed amendments to IAS 28)
Target IFRS
Fair Value Measurement: Unit of Account
(Proposed amendments to IFRS 13)
Target ED
Novation of Derivatives and Continuation of Hedge Accounting
(Proposed amendments to IAS 39 and IFRS 9)
Target IFRS
Put Options Written on Non-controlling Interests
(Proposed amendments to IAS 32)
Target ED
Recognition of Deferred Tax Assets for Unrealised Losses
(Proposed amendments to IAS 12)
Target ED
Recoverable Amount Disclosures for Non-Financial Assets
(Proposed amendments to IAS 36)
Target IFRS
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
(Proposed amendments to IFRS 10 and IAS 28)
Target IFRS
Separate Financial Statements (Equity Method)
(Proposed amendments to IAS 27)
Target ED
Next major project milestone
Interpretations 2013
Q1 2013
Q2 2013
Q3 2013
Q4
Levies
Target Interpretation
Next major project milestone
Post-implementation reviews 2013
Q1 2013
Q2 2013
Q3 2013
Q4
IFRS 8 Operating Segments
Publish report on Post-implementation Review
IFRS 3 Business Combinations
Initiate review
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Completed IFRSs
Major projects Issued
date Effective
date
Amendments to IAS 19 Employee Benefits
June 2011
1 January 2013
IFRS 9 Financial Instruments
October 2010
1 January 2015
IFRS 10 Consolidated Financial Statements
May 2011
1 January 2013
IFRS 11 Joint Arrangements
May 2011
1 January 2013
IFRS 12 Disclosure of Interests in Other Entities
May 2011
1 January 2013
IFRS 13 Fair Value Measurement
May 2011
1 January 2013
Narrow scope amendments Issued
date Effective
date
Annual Improvements 2009-2011
  • IFRS 1 First-time Adoption of International Financial Reporting Standards:
    •     Repeated application of IFRS 1
    •     Borrowing costs
  • IAS 1 Presentation of Financial Statements—Clarification of the requirements for comparative information
  • IAS 16 Property, Plant and Equipment—Classification of servicing equipment
  • IAS 32 Financial Instruments: Presentation—Tax effect of distribution to holders of equity instruments
  • IAS 34 Interim Financial Reporting—Interim financial reporting and segment information for total assets and liabilities

May 2012
1 January 2013
IFRS 1 First-time Adoption of International Financial Reporting Standards—Government Loans
March 2012
1 January 2013
Disclosures-Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)
December 2011
1 January 2013
IFRS 9 Financial Instruments—Mandatory effective date of IFRS 9 and transition disclosures
December 2011
1 January 2015
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11, and IFRS 12)
June 2012
1 January 2013
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
October 2012
1 January 2014
IAS 32 Financial Instruments: Presentation—Offsetting Financial Assets and Financial Liabilities
December 2011
1 January 2014
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
October 2011
1 January 2013
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2013 2014 2015  
Three-yearly public consultation

Feedback Statement published 18 December 2012 [PDF]

[Next consultation scheduled 2015]
Initiate second triennial public consultation
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