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.
List of completed Agenda Decisions by name.