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IASB Agenda Consultation 2015 - IASB

Date recorded:

At its meeting on April 19-21, 2016, the IASB discussed: (i) the effect that the feedback received in response to its Request for Views–2015 Agenda Consultation; (ii) a summary of the feedback received from investors on the consultation; (iii) the results and demographic profile of an online survey conducted as part of the consultation; (iv) a general update on the Board’s research activities; and (v) project updates. The papers did not include any staff recommendations and no decisions were made. At the May meeting, the staff will ask the Board to draw tentative conclusions on the Board’s future work plan, for discussion with the IFRS Advisory Council in June 2016.

The Board discussed an analysis of the suggestions received through the agenda consultation for new projects to be added to the Board’s agenda. The Board identified the following suggested projects for further consideration next month:

  • IFRS reporting by subsidiaries
  • General principles for separate financial statements
  • General principles for combined financial statements
  • Variable and contingent consideration for asset purchases
  • Risk-sharing/collaborative arrangements
  • Non-reciprocal transactions, including with governments
  • Review of IAS 20, Accounting for Government Grants and Disclosure of Government Assistance
  • Digital currencies, including cryptocurrencies
  • Relevance of referring to pronouncements of other standard-setting bodies in the hierarchy in IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors
  • Assessment of whether there is a need to withdraw IAS 26, Accounting and Reporting by Retirement Benefit Plans

Review the IASB Update on the IASB's Web site.

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