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Implementation matters
Dec 13, 2018 03:15 PM
The Board discussed (1) accounting policy changes (proposed amendments to IAS 8)—analysis of feedback and feedback summary and (2) annual improvements to IFRS Standards 2018–2020 cycle—due process steps and transition for proposed amendment to IFRS 1.
IFRS implementation issues
Oct 24, 2017 12:15 PM
The purpose of this session was to discuss the due process steps regarding accounting policy changes (amendments to IAS 8).
IFRS implementation issues
Dec 14, 2017 02:45 PM
The purpose of this session was to discuss the following: (1) IAS 37 — Costs considered in assessing whether a contract is onerous, (2) IAS 8 — Accounting policy changes – sweep issue, (3) IFRS 1 — Subsidiary as a first-time adopter, and (4) IAS 16 — Proceeds before intended use.
IFRS implementation issues
Sep 20, 2017 12:00 PM
The purpose of this session was to discuss the following: (i) accounting policy changes, (ii) availability of a refund and plan amendments, curtailment or settlement, and (iii) annual improvements to IFRSs 2015-2017.
IFRS implementation issues
Jun 22, 2017 08:00 AM
The Board discussed (1) amendments to IAS 28: Transition requirements for first-time adopters and due process steps and (2) IAS 8: Accounting policy changes resulting from agenda decisions.
Maintenance and consistent application
Jun 23, 2020 12:00 PM
In this session, the Board discussed sale of a subsidiary to a customer and accounting policy changes.

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