AGENDA ITEM
Papers
- AP16: Comment letter analysis (part 4) cover note
- AP16B: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—revaluation method—proportionate restatement of accumulated depreciation
- AP16C: IAS 7 Statement of Cash Flows—classification of interest paid that is capitalised as part of the cost of an asset
Audio
Papers
- AP8: Cover paper
- AP8A: Development of the IFRS for SMEs—education session
- AP8B: Scope of the IFRS for SMEs—considering use by publicly accountable entities
- AP8C: New and revised IFRSs
- AP8D: Accounting policy options
- AP8E: Optional fallback to full IFRSs for financial instruments
- AP8F: Income tax
- AP8G: Other questions in the Request for Information
Papers
- AP10: Cover paper
- AP10A: Purpose and status of the Conceptual Framework cover paper
- AP10A(a): Draft discussion paper—purpose and status of the Conceptual Framework
- AP10B: Elements of financial statements cover paper
- AP10B(a): Draft Discussion Paper—elements of financial statements
- AP10C: Cover paper for section 3—additional guidance to support the asset and liability definitions
- AP10C(a): Section 3 additional guidance to support the asset and liability definitions
- AP10D: Recognition and derecognition cover paper
- AP10D(a): Draft Discussion Paper—recognition and derecognition
- AP10E: Cover paper for Section 5—definition of equity and distinction between liabilities and equity instruments
- AP10E(a): Draft Discussion Paper—elements of financial statements—definition of equity and distinction between liabilities and equity instruments
- AP10E(b): Draft Discussion Paper—elements of financial statements—definition of equity and distinction between liabilities and equity instruments appendices
- AP10F: Measurement cover paper
- AP10F(a): Draft Discussion Paper—measurement
- AP10F(b): Draft Discussion Paper appendix—measurements in existing and proposed IFRSs
- AP10G: Presentation and disclosure cover paper
- AP10G(a): Draft Discussion Paper presentation and disclosure—general
- AP10H: Presentation in the statement of comprehensive income—profit or loss and OCI—cover paper
- AP10H(a): Draft Discussion Paper Section 8—presentation in the statement of comprehensive income—profit or loss and OCI
- AP10I: Reporting entity cover paper (not discussed)
- AP10I(a): Draft Discussion Paper appendix—reporting entity (not discused)
- AP10J: Capital maintenance cover paper (not discussed)
- AP10J(a): Draft Discussion Paper capital maintenance (not discussed)
- AP10K: The use of ‘business model’ in the Conceptual Framework
- AP10L: Questions for respondents to the Discussion Paper
Audio
Papers
Audio
Papers
- Update on Investor Outreach (audio only)
