Completed projects

We are undergoing the process of moving our completed projects to the new website, but until then all completed IFRS Foundation projects will remain accessible on our archive site.

We will add older projects on an ongoing basis, so please continue to visit this page.

Completed Standard-setting projects
IFRS 9 Financial Instruments: Classification and Measurement
IFRS 9 Financial Instruments: Hedge Accounting
IFRS 9 Financial Instruments: Impairment
IFRS 16 Leases
IFRS 17 Insurance Contracts
Materiality Practice Statement
Completed research, maintenance and other projects
2015 Agenda Consultation
2017 SMEIG Q&A Section 12, Issue 1
Borrowing Costs Eligible for Capitalisation (Amendments to IAS 23)
IFRIC 23 Uncertainty over Income Tax Treatments
Income Tax Consequences of Payments on Instrument Classified as Equity (Amendments to IAS 12)
Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)
Prepayment Features with Negative Compensation (Amendments to IFRS 9)
Previously Held Interests in a Joint Operation (Amendments to IFRS 3 and IFRS 11)
Completed Agenda Decisions
Acquisition of a Group of Assets that Does Not Constitute a Business (IFRS 3)
Biological Assets Growing on Bearer Plants (IAS 41)
Centrally Cleared Client Derivatives (IAS 32)
Discount Rate in a Country that has Adopted Another Country’s Currency (IAS 19)
Financial Assets Eligible for the Election to Present Changes in Fair Value in Other Comprehensive Income (IFRS 9)
Goods Acquired for Promotional Activities (IAS 38)
Interest and Penalties Related to Income Taxes (IAS 12)
Subsidiary as a First-time Adopter (IFRS 1)
Tax Arising from Payments on Participating Equity Instruments (IAS 33)

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