Annual improvements
Set out below are the completed projects arising from the ongoing annual improvements process of the International Accounting Standards Board (IASB), together with similar projects.
Set out below are the completed projects arising from the ongoing annual improvements process of the International Accounting Standards Board (IASB), together with similar projects.
Project | Completed | Description |
---|---|---|
Adoption of IASC Standards and SIC Interpretations | 2001 | Completed 2001. In April 2001, the IASB approved a resolution to adopt the IASC Standards and SIC Interpretations existing at 1 April 2001. |
Annual improvements — 2006-2008 cycle | 2008 | Completed 2008. The IASB issued 'Improvements to IFRSs' on 22 May 2008. |
Annual improvements — 2007-2009 cycle | 2009 | Completed 2009. The IASB issued 'Improvements to IFRSs' on 16 April 2009. |
Annual improvements — 2008-2010 cycle | 2010 | Completed 2010. The IASB issued 'Improvements to IFRSs' on 6 May 2010. |
Annual improvements — 2009-2011 cycle | 2012 | Completed 2012. The IASB issued 'Annual Improvements 2009–2011 Cycle' on 17 May 2012. |
Annual improvements — 2010-2012 cycle | 2013 | Completed 2013. The IASB issued 'Annual Improvements to IFRSs 2010–2012 Cycle' on 12 December 2013. |
Annual improvements — 2011-2013 cycle | 2013 | Completed 2013. The IASB issued 'Annual Improvements to IFRSs 2011–2013 Cycle' on 12 December 2013. |
Annual improvements — 2012-2014 cycle | 2014 | Completed 2014. The IASB issued 'Annual Improvements to IFRSs 2012–2014 Cycle' on 25 September 2014. |
Annual improvements — 2013-2015 cycle | 2014 | Discontinued 2014. The IASB decided at its July 2014 meeting to discontinue the 2013-2015 cycle of annual improvements in favour of a new 2014-2016 cycle. |
Annual improvements — 2014-2016 cycle | 2016 | Completed 2016. The IASB issued 'Annual Improvements to IFRS Standards 2014–2016 Cycle' on 8 December 2016. |
Annual improvements — 2015-2017 cycle | 2017 | Completed 2017. The IASB issued 'Annual Improvements to IFRS Standards 2015–2017 Cycle' on 12 December 2017. |
Annual improvements — 2018-2020 cycle | 2020 | Completed 2020. The IASB issued 'Annual Improvements to IFRS Standards 2018–2020' on 14 May 2020. |
IFRS 3/IFRS 11 — Remeasurement of previously held interests | 2017 | This project has been completed. The proposed amendments were finalised as part of the annual improvements 2015-2017 on 12 December 2017. |
Improvements to existing International Accounting Standards (2001-2003) | 2003 | Completed 2003. The IASB published 13 revised International Accounting Standards (IASs), and withdrew another, on 18 December 2003. |
25 May 2020
14 May 2020
27 Mar 2020
31 Jan 2020
14 Dec 2019