No shortage of projects for the new IASB

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30 Mar 2001

Listed below are the most important suggested potential projects for the new IASB's agenda.

The Board will hold its inaugural public meeting in London 18-20 April to plan its initial agenda:

Improvements Projects

Critical Path Projects

  • Reporting Financial Performance
  • Distinguishing Between Liabilities and Equity
  • Consolidation Policy
  • Present Value

Conceptual Framework Projects

  • Definitions of the Elements of Financial Statements
  • Measurement
  • Liability Recognition
  • Revenue Recognition

Leadership Projects

  • Share-Based Payments
  • Intangible Assets
  • Leases
  • Measurement of Financial Instruments at Fair Value
  • Insurance Contracts
  • Extractive Industries
  • Rate-Regulated Enterprises, including Privatisation Issues
  • Mutual Funds

Convergence Projects

  • Impairment
  • Business Combinations
  • Consolidation Procedures
  • Pension Accounting
  • Income Taxes
  • Joint Venture Accounting
  • Derecognition
  • Revaluations
  • Non-Reciprocal Transfers
  • Segment Reporting
  • Accounting for Borrowing Costs

Other Financial Reporting Issues

  • Financial Reporting by "Small" Enterprises and Emerging Markets
  • Management Discussion and Analysis
  • Transition and First Time Application of IAS
  • Preface to International Accounting Standards
  • Elimination of Alternatives and Choices
  • Business Reporting on the Internet and XBRL Taxonomy
  • Bank Disclosures and Presentation
  • Implementation Guidance on IAS 41, Agriculture
  • Long Operating Leases
  • Venture Capital Enterprises
  • Accounting for Associates
  • Accounting for Commodity Inventories
  • Financial Reporting in Hyperinflationary Economies

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