|
Work in progress
|
The Committee will be present with current status for dual currency bonds (IFRS 9), load following swaps (IFRS 9), and initial recognition exemption in paragraghs 15 and 24 of IAS 12. |
|
Work in progress
|
The staff reported on active projects not discussed during this meeting as well as new requests. |
|
Work in progress
|
In this session, the Committee discussed a matter that is still a work in progress on merger between a parent and its subsidiary in separate financial statements. |
|
Work in progress
|
In this session, the Committee discussed two matters in progress. |
|
Work in progress
|
The Committee will discuss items currently in research or in process of analysing. |
|
Work in progress
|
The staff discussed work in progress relating to IFRS 15, IFRS 9, IAS 7, IAS 12, and IAS 37. |
|
Work in progress
|
There were no new matters that have not yet been presented to the Committee. |
|
Work in progress
|
There are no new matters that have not been presented to the Committee. |
|
Work in progress
|
The Committee highlighted its projects in progress. |
|
Work in progress
|
There are three active projects the Committee is working on that will not be discussed at this meeting but that the satff will quickly report on. |
|
Work in progress
|
The staff reported on active projects not discussed during this meeting as well as new requests. |
|
Work in Progress
|
Brief update on other projects the staff is currently working on |
|
Work in progress
|
The Committee will discuss items currently in research or in process of analysing. |
|
Work in progress
|
The staff are analysing requests related to the accounting of warrants that are initially classified as liabilities, costs necessary to sell inventories and preparation of financial statements when an entity is no longer a going concern. |
|
Work in Progress
|
The Committee was updated on an issue currently in progress on the presentation of negative interest rates. |
|
Work in progress
|
The Committee was updated on issues in progress that were not discussed at this meeting. |
|
Work plan
|
In this session, the Board was provided with a holistic view of the IASB’s technical projects to support decisions about whether to add or remove projects, as may be discussed in individual project papers and an assessment of overall progress on the work plan, including project prioritisation and timing. |
|
Work plan
|
In this session, the Board discussed completed projects, consultation documents, redeliberations on goodwill and impairment and management commentary, and the approach to prioritising matter arising from post-implementation reviews. |
|
Work plan
|
In this session, the staff provided a view of the Board’s technical projects to support decisions about whether to add or remove projects and assessments of overall progress on the work plan, including project prioritisation and timing. |
|
Work plan
|
In this session, the Board discuss the comment period for exposure draft 'Regulatory Assets and Regulatory Liabilities,' exposure draft 'Targeted Standards-level Review of Disclosures,' and the forthcoming 'Request for Information on the Third Agenda Consultation'. |