Wednesday 23 May 2012
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Click below to view papers discussed by the DPOC, grouped together by project:
Agriculture, particularly bearer biological assets
Annual Improvements
Country-by-country reporting
Emissions trading schemes
Extractive activities
Foreign currency translation
Intangible assets
Rate-regulated activities
IFRS for SMEs
Islamic (Shariah-compliant) transactions and instruments
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based payment
IFRS 4 Insurance Contracts
IFRS 7: Financial Instruments: Disclosures
IFRS 8: Operating Segments
IFRS 9: Financial Instruments - Phase I - Classification and Measurement
IFRS 9: Financial Instruments Phase II – Amortised cost and impairment of financial assets
IFRS 9: Financial Instruments Phase III – Hedge accounting
IFRS 9: Financial instruments: Asset and liability offsetting
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Fair Value Measurement
IAS 1 Presentation of Financial Statements
IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 11 / IAS 18 Revenue Recognition
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 22 Business Combinations
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings per share
IAS 34 Interim Financial Reporting
IAS 37 Liabilities