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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
Disclosure Initiative
Agenda Consultation

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
             Annual Improvements 2013–2015
             Annual Improvements 2014–2016
             Bearer Plants (Proposed amendments to IAS 41)
             Clarifications arising from the Post-Implementation Review (PIR) (Proposed              Amendments to IFRS 8)
             Clarification of Acceptable Methods of Depreciation and Authorisation (proposed
             amendments to IAS16 and 38)
             Clarifications of Classification and Measurement of Share-based Payment
             Transactions (Proposed amendment to IFRS 2)
             Classification of Liabilities (proposed amendment to IAS 1)
             Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19)
             Disclosure Initiative (proposed amendments to IAS 1 and IAS 7)
             Elimination of gains arising from "downstream" transactions (Proposed
             amendments to IAS 28)
             Equity Method in Separate Financial Statements
             Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28)
             Fair Value Measurement: Unit of Account (Proposed amendments to IFRS 13)
             Investment Entities: Clarifications to the accounting for interests in investment
             entities and applying the consolidation exemption (Proposed amendments to IFRS 10
             and IAS 28)
             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)
             Remeasurement at a plan amendment, curtailment or settlement / Availability of a refund              of a surplus from a defined benefit plan (Proposed amendments to IAS 19 and IFRIC 14)
             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)
             Transfers of investment property (Proposed amendments to IAS 40)
Interpretations
             Accounting for uncertainties in income taxes (Proposed Interpretation of IAS 12)
             Foreign Currency Transactions and Advance Considerations (Proposed Interpretation of              IAS 12)
             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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