Standards and interpretations

Diary

Publication date: 05 Jun 2020

This diary covers developments in IFRS.

The IASB's project summaries can be viewed on their website1.

  2020  
2020 IASB small amendments to to IFRS 3, IAS 16, IAS 37 and some annual improvements on IFRS 1, IFRS 9, IAS 41 and IFRS 16 - published IFRS 3, IAS 16, IAS 37, topic home pages
     
2020 IASB IFRS amendment to IFRS 16,' Leases' on Covid 19 - Related rent concessions - published IFRS 16, Leases topic home page
     
2020 IASB IFRS amendment to IAS 1 Classification of liabilities - published IAS 1 topic home page
     
2020 IASB Discussion paper Business combinations under common control - due for publication  
     
  2019  
Sept 2019 IASB IFRS amendment to IFRS 7, IFRS 9 and IAS 39 Interest rate reform - published IFRS 9 topic home page
     
  Fourth quarter 2018  
31 Oct 2018 IASB IFRS Amendment to IAS 1 and IAS 8 Definition of Material - published IAS 1 topic home page
     
22 Oct 2018 IASB IFRS Amendment to IFRS 3 Business combinations - published IFRS 3 topic home page
     
  First quarter 2018  
29 Mar 2018 IASB IFRS amendment to Conceptual framework - published  
     
8 Feb 2018 IASB IFRS amendment to IAS 19 on plan amendment, curtailment - published IAS 19 topic home page
     
2018 IASB amendments to IFRIC 14 availability of a refund - due for publication  
     
  Fourth quarter 2017  
12 Oct 2017 IASB IFRS amendments to IFRS 9, Financial instruments on prepayment features with negative compensation - published IFRS 9 Classification and measurment topic home page
     
12 Oct 2017 IASB IFRS amendment to IAS 28 on long term interests in associates and joint ventures - published IAS 28 topic home page
     
21 Dec 2017 IASB Annual improvements 2015-2017 - published  
     
  Third quarter 2017  
18 Sept 2017 IASB Practice statement Disclosure initiative - Making material judgements - published IAS 1 and IAS 8 topic home pages
     
18 Sep 2017 IASB ED amendments to IAS 1 and IAS 8 regaring the Disclosure initiative definition of materiality - published (comments due 15 January 2018) IAS 1 and IAS 8 topic home page
     
12 Sept 2017 IASB ED amendments to IAS 8 Accounting policies and estimates - published (comments due 15 January 2018) IAS 8 topic home page
     
  Second quarter 2017  
19 June 2017 IASB ED on IAS 16, Property plant and equipment, on proceeds before intended use - comment letter due 19 October 2017 IAS 16 'Property plant and equipment' topic home page
     
7 June 2017 IFRIC 23 Uncertainty over income tax - published IAS 12 'Taxation' topic home page
     
18 May 2017 IASB IFRS 17 'Insurance contracts' - published Insurance topic home page
     
  First quarter 2017  
30 Mar 2017 IASB discussion paper Disclosure initiative - published (comments due 2 October 2017) IAS 1 topic home page
     
29 Mar 2017 IASB ED amendment to IFRS 8,'Operating segments' regarding PIR - published (comments due 31 July 2017) IFRS 8 topic home page
     
16 Jan 2017 IASB ED Annual improvements 2015-2017 - published IAS 12/IAS 16 and IAS 28 topic home pages
     
  Fourth quarter 2016  
8 Dec 2016 IASB IFRS amendment to IAS 40 on transfers of Investment property - published IAS 40 topic home page
     
8 Dec 2016 IASB IFRS Annual improvements 2014-2016 - published IFRS 1 and IAS 28 topic home page
     
8 Dec 2016 IFRIC on Foreign currency transactions and advance consideration - published IAS 21/29 topic home page
     
  Third quarter 2016  
13 Sept 2016 IASB IFRS amendments to IFRS 4 regarding applying IFRS 9 - published IFRS 4 topic home page
     
  Second quarter 2016  
24 June 2016 IASB IFRS amendments to IFRS 2 classification and measurement of share based payment transactions - published IFRS 2 topic home page
     
12 Apr 2016 IASB IFRS amendments to IFRS 15 regarding issues emerging from TRG - published IFRS 15 topic home page
     
  First quarter 2016  
01 Feb 2016 IASB amendments to IAS 7 on disclosure initiative - published IAS 7 topic home page
     
19 Jan 2016 IASB amendments to IAS 12 on recognition of deferred tax assets for unrealised losses - published IAS 12 topic home page
     
13 Jan 2016 IASB IFRS 16, 'Leases' - published IFRS 16 topic home page
     
  Fourth quarter 2015  
21 Dec 2015 IASB IFRS amendments to IFRS 10 and IAS 28 re effective date - published IFRS 10 topic home page
     
26 Oct 2015 IFRIC IC draft interpretation 'Uncertainty over income tax treatments' (comment period ends 19 January 2016) - published IAS 12 topic home page
     
21 May 2015 IASB IFRS amendments to IFRS for SME – published IFRS SME topic home page
     
  First quarter 2015  
10 Feb 2015 IASB exposure draft amendments to IAS 1, 'Presentation of financial statements' on classification of liabilities (comments due 10 June 2015) – published IFRS developments
     
  Third quarter 2014  
24 July 2014 IASB IFRS 9, Financial instruments', (Classification and measurement and impairment) – published IFRS 9 Intro topic home page
     
  Second quarter 2014  
28 May 2014 IASB IFRS Revenue – published IFRS 15 topic home page
     

1 http://www.ifrs.org/Current-Projects/IASB-Projects/Pages/IASB-Work-Plan.aspx

© PricewaterhouseCoopers LLP

 
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