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
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