Related Discussions

• IAS 1 — Disclosure requirements about an assessment of going concern

• 15 Jul, 2014

• The IFRS Interpretations Committee considered feedback on the comment letters received on its tentative agenda decision regarding disclosures required in relation to material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.

• IAS 1 — Disclosures about going concern

• 20 Nov, 2013

• The Board discussed disclosure requirements about an assessment of going concern.

• IASB Chairman and Senior Technical Directors’ reports

• 17 Oct, 2013

• The IFRS Foundation Trustees received a report from Mr Hoogervorst (IASB Chair) and senior technical directors. An update on the operation of the Accounting Standards Advisory Forum (ASAF) was received, and various IASB projects were discussed.

• IAS 1 — Assessment of going concern (IASB only)

• 21 Mar, 2013

• The Board discussed the proposed amendments by the Committee seeking clarification on the disclosure requirements about the assessment of going concern in IAS 1.

• IAS 1 — Disclosures requirements about assessment of going concern

• 22 Jan, 2013

• The staff presented a proposed draft amendment to IAS 1. After a lengthy debate, the staff suggested exposing the larger subset of proposals in order to receive constituent views.

• IAS 1 — Disclosures requirements about assessment of going concern

• 14 Nov, 2012

• The Committee discussed the staff's recommendations that (a) other matters raised on this topic are too broad to be addressed by the interpretations Committee and (b) that the staff limit their discussions to two areas about the disclosure of material uncertainties about the going concern assessment—(i) when those uncertainties should be disclosed and (ii) what should be disclosed about those uncertainties.