Completed projects

 Title   Type 
Accounting Policies and Accounting Estimates (Potential Amendments to IAS 8) [Completed] Project
Accounting policy changes (Potential Amendments to IAS 8) [Completed] Project
AcSB - Framework for Reporting Performance Measures [Completed] Project
Amendments to IFRS 17, Insurance Contracts [Completed] Project
Amendments to the Conceptual Framework for Financial Reporting [Completed] Project
Annual improvements [Completed] Folder
Annual Improvements to IFRSs 2014-2016 Cycle [Completed] Project
Annual Improvements to IFRSs 2015-2017 Cycle [Completed] Project
Annual Improvements to IFRSs 2018-2020 Cycle [Completed] Project
Clarification of Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2) [Completed] Project
Classification of Liabilities as Current or Non-current (Amendments to IAS 1) [Completed] Project
Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 12) [Completed] Project
Definition of a Business (Amendments to IFRS 3) [Completed] Project
Disclosure Initiative — Definition of Material (Amendments to IAS 1 and IAS 8) [Completed] Project
Disclosure initiative — Principles of disclosure [Completed] Project
Disclosure initiative — Accounting Policies [Completed] Project
Disclosure initiative — Materiality [Completed] Project
Disclosure initiative — Targeted Standards-level Review of Disclosures [Completed] Project
Discount Rates [Completed] Project
Due Process Handbook Review [Completed] Project
Effective Date of IFRS 15 - One-year deferral [Completed] Project
Extractive Industries (Possible replacement of IFRS 6, Exploration for and Evaluation of Mineral Resources) [Completed] Project
IASB’s Third Agenda Consultation [Completed] Project
IBOR Reform and the Effects on Financial Reporting – Phase II [Completed] Project
IBOR Reform and the Effects on Financial Reporting – Phase I [Completed] Project
IFRIC 23: Accounting for Uncertainties in Income Taxes (IAS 12) [Completed] Project
IFRIC Interpretation of IAS 21 The Effects of Changes in Foreign Exchange Rates: Foreign currency transactions and advance consideration [Completed] Project
IFRS 16 and Covid 19 [Completed] Project
IFRS 17, Insurance Contracts [Completed] Project
IFRS Accounting Taxonomy 2022, Proposed Update 2—Amendments to IFRS 16 and IAS 1 [Completed] Project
IFRS Taxonomy 2017 [Completed] Project
IFRS Taxonomy Proposed Update, Disclosure of Accounting Policies and Definition of Accounting Estimates [Completed] Project
IFRS Taxonomy Update (Amendments to IFRS 17, IFRS 4 and IAS 16) [Completed] Project
IFRS Taxonomy Update (General Improvements and Common Practice — IAS 19, Employee Benefits) [Completed] Project
IFRS Taxonomy Update (General Improvements and Common Practice — Presentation of Information in Primary Financial Statements [Completed] Project
IFRS Taxonomy Update (Interest Rate Benchmark Reform – Phase 2) [Completed] Project
IFRS Taxonomy Update — Common Practice (IFRS 13, Fair Value Measurement) [Completed] Project
IFRS Taxonomy Update for Covid-19-Related Rent Concessions (Amendments to IFRS 16) [Completed] Project
IFRS Taxonomy Update for IFRS 17, Insurance Contracts [Completed] Project
IFRS Taxonomy Update, 2021 Technology Update [Completed] Project
IFRS Taxonomy Update—2018 General Improvements [Completed] Project
IFRS Taxonomy Update—Interest Rate Benchmark Reform Part I (Amendments to IFRS 9, IAS 39 and IFRS 7) [Completed] Project
IFRS Taxonomy Update: Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17) [Completed] Project
IFRS Taxonomy, Proposed Update 1, General Improvements and Common Practice [Completed] Project
IFRS® Taxonomy Update - Update for Annual Improvements to the IFRS Taxonomy 2017 [Completed] Project
IFRS® Taxonomy Update-Prepayment Features with Negative Compensation (Amendments to IFRS 9) [Completed] Project
Improvements to IFRS 8, Operating Segments [Completed] Project
Initial Application of IFRS 17 and IFRS 9―Comparative Information (Amendments to IFRS 17) [Completed] Project
Integrated Reporting Framework [Completed] Project
International Tax Reform—Pillar Two Model Rules: Potential amendments to IAS 12, Income Taxes [Completed] Project
Lack of Exchangeability (Possible Amendments to IAS 21) [Completed] Project
Lease Liability in a Sale and Leaseback [Completed] Project
Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) [Completed] Project
Narrow-scope amendments to IAS 19 and IFRIC 14 — Remeasurement on a plan amendment, curtailment or settlement / Availability of a refund of a surplus from a defined benefit plan [Completed] Project
Non-current Liabilities with Covenants (Amendments to IAS 1) [Completed] Project
Onerous Contracts—Cost of Fulfilling a Contract (Amendments to IAS 37) [Completed] Project
Pension Benefits that Depend on Asset Returns (Possible amendments to IAS 19) [Completed] Project
Post-implementation review — IFRS 3 Project
Post-implementation review of IFRS 13 Fair Value Measurement [Completed] Project
Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 [Completed] Project
Post-implementation Review of IFRS 9 – Classification and Measurement [Completed] Project
Prepayment Features with Negative Compensation (Amendments to IFRS 9) [Completed] Project
Previously Held Interests in a Joint Operation (Amendments to IFRS 3 and IFRS 11) [Completed] Project
Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16) [Completed] Project
Share-based Payment—Sources of Accounting Complexity [Completed] Project
Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) [Completed] Project
Transfer of Investment Property (Amendments to IAS 40) [Completed] Project
Updating a Reference to the Conceptual Framework (Amendments to IFRS 3) [Completed] Project

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