Completed projects

The process of populating this page with completed projects is ongoing. All other projects remain accessible on our archive site

 

List of completed Standard-setting projects by name, and their effective dates.

Project name Effective date
2015 Amendments to the IFRS for SMEs Standard 1 January 2017
Clarifications to IFRS 15 Revenue from Contracts with Customers 1 January 2018
Conceptual Framework for Financial Reporting 1 January 2020
IFRS 9 Financial Instruments: Classification and Measurement 1 January 2018
IFRS 9 Financial Instruments: Hedge Accounting 1 January 2018
IFRS 9 Financial Instruments: Impairment 1 January 2018
IFRS 15 Revenue from Contracts with Customers 1 January 2018
IFRS 16 Leases 1 January 2019
IFRS 17 Insurance Contracts 1 January 2021
Materiality Practice Statement 14 September 2017 (non-mandatory)

List of completed research, maintenance and other projects by name, and their effective dates.

Project name Effective date
2015 Agenda Consultation  —
2017 SMEIG Q&A Section 12, Issue 1 13 December 2017 (non-mandatory)
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4) 1 January 2018 
Borrowing Costs Eligible for Capitalisation (Amendments to IAS 23) 1 January 2019
Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2) 1 January 2018 
Definition of a Business (Amendments to IFRS 3)
1 January 2020
Deletion of Short-term Exemptions for First-time Adopters (Amendments to IFRS 1) 1 January 2018
Disclosure Initiative (Amendments to IAS 1) 1 January 2016
Disclosure Initiative (Amendments to IAS 7) 1 January 2017
Disclosure Initiative—Definition of Material (Amendments to IAS 1 and IAS 8)
 —
Extractive Activities—2010 Discussion Paper  —
IFRIC 22 Foreign Currency Transactions and Advance Consideration 1 January 2018
IFRIC 23 Uncertainty over Income Tax Treatments 1 January 2019
IFRS Taxonomy Update—2017 Annual Improvements  —
IFRS Taxonomy Update—IFRS 17 Insurance Contracts  —
IFRS Taxonomy Update—Prepayment Features with Negative Compensation (Amendments to IFRS 9)  —
Income Tax Consequences of Payments on Instruments Classified as Equity (Amendments to IAS 12) 1 January 2019
Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) 1 January 2019
Measuring an Associate or Joint Venture at Fair Value (Amendments to IAS 28) 1 January 2018
Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) 1 January 2019
Post-implementation Review of IFRS 3 Business Combinations  —
Prepayment Features with Negative Compensation (Amendments to IFRS 9) 1 January 2019
Previously Held Interests in a Joint Operation (Amendments to IFRS 3 and IFRS 11) 1 January 2019
Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)
1 January 2017
Share-based Payment—Sources of Accounting Complexity
 —
Transfers of Investment Property (Amendments to IAS 40) 1 January 2018
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