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IASB and IFRIC Projects
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Completed projects
- sustainability
- Amendments to IFRS 17
- Annual improvements
- Annual improvements — 2012-2014 cycle
- Annual improvements — 2013-2015 cycle
- Annual improvements — 2014-2016 cycle
- Annual improvements — 2015-2017 cycle
- Annual improvements — 2018-2020 cycle
- Assets
- Changes in accounting policies and estimates
- Clarifications to IFRS 15
- Classification and measurement of financial instruments
- Classification of liabilities — Effective date
- Common control transactions
- Conceptual framework
- Conceptual Framework — Comprehensive IASB project
- Consolidation and business combinations
- Different effective dates of IFRS 9 and the new insurance contracts standard
- Disclosure initiative — Principles of disclosure
- Disclosure initiative — Accounting policies
- Disclosure initiative — Subsidiaries that are SMEs
- Disclosure initiative — Disclosure review
- Disclosure initiative — Materiality
- Employee benefits
- Financial instruments
- Financial statements and disclosure
- First-time adoption
- IAS 1 — Classification of liabilities
- IAS 1 — Classification of debt with covenants as current or non-current
- IAS 1 — Disclosures about going concern
- IAS 8 — Accounting policy changes
- IAS 12 — Accounting for uncertainties in income taxes
- IAS 12 — Deferred tax related to assets and liabilities arising from a single transaction
- IAS 12 — OECD pillar two model rules
- IAS 16 — Proceeds before intended use
- IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation
- IAS 21 — Foreign currency transactions and advance consideration
- IAS 21 — Lack of exchangeability
- IAS 27 — Equity method in separate financial statements
- IAS 28 — Elimination of gains arising from 'downstream' transactions
- IAS 28 — Reflecting other net asset changes when applying the equity method of accounting
- IAS 32 — Put options over non-controlling interests (NCIs)
- IAS 37 — Onerous contracts
- IAS 40 — Transfers of investment property
- IAS 41 — Bearer plants
- IBOR reform and the effects on financial reporting — Phase 1
- IBOR reform and the effects on financial reporting — Phase 2
- IFRS 2 — Clarifications of classification and measurement of share based payment transactions
- IFRS 2 — Research project on share-based payments
- IFRS 3 — Definition of a business
- IFRS 3 — Updating a reference to the Conceptual Framework
- IFRS 3/IFRS 11 — Remeasurement of previously held interests
- IFRS 10/IAS 28 — Sales or contributions of assets between an investor and its associate/joint venture
- IFRS 11 — Acquisition of an interest in a joint operation
- IFRS 16 — Lease liability in a sale and leaseback
- IFRS for SMEs — Comprehensive review 2012-2014
- IFRS for SMEs — OECD pillar two model rules
- Income taxes
- Initial application of IFRS 17 and IFRS 9 ― Comparative information
- Insurance contracts — Comprehensive project
- Leases
- Liabilities
- Other
- Primary financial statements
- Revenue
- Share based payments
- Supplier finance arrangements
- IASB research projects
- Items not added to the agenda (IFRIC)
- Major IASB projects
- Narrow scope amendments
- Post-implementation reviews
- ISSB research projects
- Major ISSB projects
- Info
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Updated IASB and ISSB work plan — Analysis (January 2024)
29 Jan, 2024
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ISSB issues targeted amendments to the SASB standards to enhance their international applicability
19 Dec, 2023
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Updated IASB and ISSB work plan — Analysis (October 2023)
30 Oct, 2023
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We comment on the UK Sustainability Disclosure Technical Advisory Committee’s call for evidence on the UK endorsement of IFRS S1 and IFRS S2
20 Oct, 2023
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Blackline documents for revised SASB Standards released
11 Oct, 2023
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