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Thursday 24 April 2014

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Due Process documentation and DPOC correspondence

Due Process documentation and DPOC correspondence


IFRSs


Major IFRSs

 

IFRS 9 Financial Instruments (replacement of IAS 39)
             Classification and Measurement (limited amendments)
             Impairment
             Hedge Accounting
             Accounting for Macro Hedging
Insurance Contracts
Leases
Rate-regulated Activities
             Interim IFRS
             Rate regulation
Revenue Recognition
IFRS for SMEs

Implementation

 

Narrow scope amendments
             Acquisition of an Interest in a Joint Operation
             Actuarial Assumptions: Discount Rate
             Annual Improvements 2010–2012
             Annual Improvements 2011–2013
             Annual Improvements 2012–2014
             Bearer Plants (Proposed amendments to IAS 41)
             Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed              amendments to IAS 16 and IAS 38)
             Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19)
             Disclosure Initiative (proposed amendments to IAS 1)
             Elimination of gains arising from "downstream" transactions (Proposed
             amendments to IAS 28)
             Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28)
             Fair Value Measurement: Unit of Account (Proposed amendments to IFRS 13)
             Novation of Derivatives and Continuation of Hedge Accounting (Proposed              amendments to IAS 39 and IFRS 9)
             Put Options Written on Non-controlling Interests (Proposed amendments to IAS 32)
             Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)
             Recoverable Amount Disclosures for Non-Financial Assets (Proposed              amendments to IAS 36)
             Sale or Contribution of Assets between an Investor and its Associate or Joint              Venture (Proposed amendments to IFRS 10 and IAS 28)
             Separate Financial Statements (Equity Method) (Proposed amendments to IAS 27)
Interpretations
             Levies
Post-implementation Reviews
             IFRS 8 Operating Segments
             IFRS 3 Business Combinations

Conceptual Framework

 

Conceptual Framework (chapters addressing elements of financial statements, measurement, reporting entity and presentation and disclosure)
Disclosures: Discussion Forum

Research projects

 

Business combinations under common control
Discount rates
Emissions trading schemes
Equity method of accounting
Extractive activities
Financial instruments with characteristics of equity
Financial reporting in high inflationary economies
Foreign currency translation
Income taxes
Intangible assets
Liabilities—amendments to IAS 37 Post-employment benefits (including pensions)Share-based payments

Completed IFRSs

 

Major Projects
             Amendments to IAS 19 Employee Benefits
             IFRS 9 Financial Instruments
             IFRS 10 Consolidated Financial Statements
             IFRS 11 Joint Arrangements
             IFRS 12 Disclosure of Interests in Other Entities
             IFRS 13 Fair Value Measurement
Narrow scope amendments
             Annual Improvements 2009-2011
             IFRS 1 First-time Adoption of International Financial Reporting Standards—Government Loans
             Disclosures-Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)
             IFRS 9 Financial Instruments—Mandatory effective date of IFRS 9 and transition disclosures
             Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other              Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11, and IFRS 12)
             IFRS 9 Financial Instruments—Mandatory effective date of IFRS 9 and transition disclosures
             Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
             IAS 32 Financial Instruments: Presentation—Offsetting Financial Assets and Financial Liabilities
             IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine

XBRL (Electronic Reporting)

 

XBRL: Interim Release 2013

 

 

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