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Saturday 19 April 2014

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High level summaries


Library of Snapshot documents


 Snapshot documents are published by the IASB and IFRS Foundation to accompany due process documents. They provide a high level summary of proposals and are available to download free of charge from this website.

 

Click below on the project name to drop down to the Snapshot(s) for that project, or scroll down the page.

Asset and liability offsetting

Conceptual Framework

Consolidated Financial Statements

Derecognition

Due Process Handbook

Employee Benefits

Fair Value Measurement

Financial Statement Presentation

IFRS 9: Financial Instruments (replacement of IAS 39)

IFRS for SMEs

Insurance Contracts

Investment Entities

Joint Arrangements

Leases

Liabilities

Post-employment Benefits (including pensions)

Rate-regulated Activities

Revenue Recognition

XBRL (eXtensible Business Reporting Language)

 

 

Asset and liability offsetting

 

Date of publication Snapshot information Click on image for link to snapshot
December 2011 (Feedback Statement) Snapshot: Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)       Snapshot: Disclosures—Offsetting Financial Assets and Financial Liabilities
Learn more about the Asset and liability offsetting project

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Conceptual Framework

 

Date of publication Snapshot information Click on image for link to snapshot
July 2013 (Discussion Paper) Snapshot: Review of the Conceptual Framework       IFRS 10 Consolidated Financial Statements and IFRS 12
Learn more about the Conceptual Framework project

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Consolidated Financial Statements

 

Date of publication Snapshot information Click on image for link to snapshot
May 2011 (Project Summary and Feedback Statement) Project Summary and Feedback Statement: IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities       IFRS 10 Consolidated Financial Statements and IFRS 12
Learn more about the Consolidated Financial Statements project

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Derecognition

 

Date of publication Snapshot information Click on image for link to snapshot
April 2009 (Exposure Draft) Snapshot: Derecognition (Proposed amendments to IAS 39 and IFRS 7)       Snapshot: Derecognition
Learn more about the Derecognition project

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Due Process Handbook

 

Date of publication Snapshot information Click on image for link to snapshot
February 2013 (Feedback Statement) Due Process Handbook: Feedback Statement       Due Process Handbook: Feedback Statement
Find out more about the Due Process Handbook

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Employee Benefits

 

Date of publication Snapshot information Click on image for link to snapshot
June 2011 (Feedback Statement) Project Summary and Feedback Statement: Amendments to IAS 19 Employee Benefits Feedback Statement       Amendments to IAS 19 Employee Benefits
Learn more about the Employee Benefits project

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Fair Value Measurement

 

Date of publication Snapshot information Click on image for link to snapshot
May 2011 (Feedback Statement) Project Summary and Feedback Statement: IFRS 13 Fair Value Measurement      Project Summary and Feedback Statement: IFRS 13 Fair Value Measurement
June 2009 (Exposure Draft) Snapshot: Fair Value Measurement     
Learn more about the Fair Value Measurement project

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Financial Statement Presentation

 

Date of publication Snapshot information Click on image for link to snapshot
June 2010 (Feedback Statement) Project Summary and Feedback Statement: Presentation of Items of Other Comprehensive Income (Amendments to IAS 1)     Presentation of Items of Other Comprehensive Income
May 2010 (Exposure Draft) Snapshot: Presentation of Items of Other Comprehensive Income (Limited amendments to IAS 1)     Presentation of Items of Other Comprehensive Income
October 2008 (Discussion Paper) Snapshot: Preliminary Views on Financial Statement Presentation      Preliminary Views on Financial Statement Presentation
Learn more about the Financial Statement Presentation project

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IFRS 9: Financial Instruments (replacement of IAS 39)

 

Date of publication Snapshot information Click on image for link to snapshot
April 2014 (Discussion Paper) Snapshot: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging     Financial Instruments: Expected Credit Losses
November 2013 (Project summary) Project Summary: IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39)     Financial Instruments: Expected Credit Losses
March 2013 (Exposure Draft) Snapshot: Financial Instruments: Expected Credit Losses     Financial Instruments: Expected Credit Losses
November 2012 (Exposure Draft) Snapshot: Financial Instruments: Classification and Measurement (Limited Amendments to IFRS 9)     Financial Instruments: Classification and Measurement
January 2011 (supplementary document) Snapshot: Supplement to the Exposure Draft Financial Instruments: Amortised Cost and Impairment     Supplement to the Exposure Draft Financial Instruments: Amortised Cost and Impairment
January 2011 (Exposure Draft) Snapshot: Offsetting Financial Assets and Financial Liabilities     Snapshot: Offsetting Financial Assets and Financial Liabilities
December 2010 (Exposure Draft) Snapshot: Hedge Accounting     Snapshot: Hedge Accounting
May 2010 (Exposure Draft) Snapshot: Financial Liabilities: Classification and Measurement, Fair Value Option      Snapshot: Financial Liabilities: Classification and Measurement, Fair Value Option
November 2009 (Exposure Draft) Snapshot: Financial Instruments: Amortised Cost and Impairment      Snapshot: Financial Instruments: Amortised Cost and Impairment
July 2009 (Exposure Draft) Snapshot: Financial Instruments: Classification and Measurement      Snapshot: Financial Instruments: Classification and Measurement
Learn more about IFRS 9: Financial Instruments (replacement of IAS 39) project

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IFRS for SMEs

 

Date of publication Snapshot information Click on image for link to snapshot
October 2013 (Exposure Draft) Snapshot: Comprehensive review of the IFRS for SMEs      Snapshot: Insurance Contracts
Learn more about the IFRS for SMEs project

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Insurance Contracts

 

Date of publication Snapshot information Click on image for link to snapshot
June 2013 (Exposure Draft) Snapshot: Insurance Contracts      Snapshot: Insurance Contracts
July 2010 (Exposure Draft) Snapshot: Insurance Contracts      Snapshot: Insurance Contracts
Learn more about the Insurance Contracts project

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Investment Entities

 

Date of publication Snapshot information Click on image for link to snapshot
October 2012 (Feedback Statement) Project Summary and Feedback Statement: Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)      Project Summary and Feedback Statement: Investment Entities
July 2010 (Feedback Statement) Project Summary and Feedback Statement: Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)      Project Summary and Feedback Statement: Investment Entities
Learn more about the Investment Entities project

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Joint Arrangements

 

Date of publication Snapshot information Click on image for link to snapshot
May 2011 (Feedback Statement) Project Summary and Feedback Statement: IFRS 11 Joint Arrangements Feedback Statement      Project Summary and Feedback Statement: IFRS 11 Joint Arrangements
May 2011 (Project Summary and Feedback Statement) Project Summary and Feedback Statement: IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities       IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities
Learn more about the Joint Arrangements project

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Leases

 

Date of publication Snapshot information Click on image for link to snapshot
May 2013(Exposure Draft) Snapshot: Leases     Snapshot Leases
August 2010(Exposure Draft) Snapshot: Leases     Snapshot: Leases
March 2009 (Discussion Paper) Snapshot: Leases—Preliminary Views      Snapshot: Leases
Learn more about the Leases project

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Liabilities

 

Date of publication Snapshot information Click on image for link to snapshot
January 2010 (Exposure Draft) Snapshot: IAS 37 Replacement      Snapshot: IAS 37 Replacement
Learn more about the Liabilities project

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Post-employment Benefits (including pensions)

 

Date of publication Snapshot information Click on image for link to snapshot
April 2010 (Exposure Draft) Snapshot: Defined Benefit Plans: proposed amendments to IAS 19      Snapshot: Defined Benefit Plans: proposed amendments to IAS 19
Learn more about the Post-employment Benefits project

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Rate-regulated Activities

 

Date of publication Snapshot information Click on image for link to snapshot
January 2014 (Project Summary and Feedback Statement ) Project Summary and Feedback Statement: IFRS 14 Regulatory Deferral Accounts      Snapshot: Rate-regulated Activities
April 2013 (Exposure Draft) Snapshot: Regulatory Deferral Accounts      Snapshot: Rate-regulated Activities
August 2009 (Exposure Draft) Snapshot: Rate-regulated Activities      Snapshot: Rate-regulated Activities
Learn more about the Rate-regulated Activities project

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Revenue Recognition

 

Date of publication Snapshot information Click on image for link to snapshot
November 2011 (Revised Exposure Draft) Snapshot: Revenue from Contracts with Customers      Snapshot: Revenue from Contracts with Customers
June 2010 (Exposure Draft) Snapshot: Revenue from Contracts with Customers      Snapshot: Revenue from Contracts with Customers
December 2008 (Discussion Paper) Snapshot: Preliminary Views on Revenue Recognition in Contracts with Customers      Snapshot: Preliminary Views on Revenue Recognition in Contracts with Customers
Learn more about the Revenue Recognition project

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XBRL

 

Date of publication Snapshot information Click on image for link to snapshot
June 2010 Snapshot: The IFRS® Taxonomy      Snapshot: The IFRS® Taxonomy
Learn more about the XBRL (eXtensible Business Reporting Language) project

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