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IFRS 11 — Finalisation of various agenda decisions

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European Union formally adopts amendments resulting from the 2015-2017 cycle of annual improvements
15 Mar 2019
The European Union has published a Commission Regulation endorsing 'Annual Improvements to IFRS Standards 2015–2017 Cycle'.
We comment on six IFRS Interpretations Committee tentative agenda decisions
07 Mar 2019
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 23, IAS 38, IFRS 9, and IFRS 11, as published in the November 2018 IFRIC Update.
We comment on six IFRS Interpretations Committee tentative agenda decisions
22 Nov 2018
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 27, IAS 37, IFRS 9, IFRS 11, and IFRS 15, as published in the September 2018 IFRIC Update.
EFRAG final endorsement advice on Annual Improvements to IFRS Standards 2015-2017 Cycle
21 Mar 2018
The European Financial Advisory Group (EFRAG) has issued its final endorsement advice for the use of the Annual Improvements to IFRS Standards 2015-2017 Cycle in the European Union (EU).
EFRAG issues draft endorsement advice on Annual Improvements to IFRS Standards 2015-2017 Cycle
26 Jan 2018
The European Financial Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the Annual Improvements to IFRS Standards 2015-2017 Cycle in the European Union (EU).
IASB concludes the 2015-2017 annual improvements cycle
12 Dec 2017
The IASB has issued 'Annual Improvements to IFRS Standards 2015–2017 Cycle'. The pronouncement contains amendments to four International Financial Reporting Standards (IFRSs) as result of the IASB's annual improvements project.
ESMA publishes 21st enforcement decisions report
01 Nov 2017
The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IAS 36 (two decisions), IFRS 11/IFRS 10 (two decisions), IFRS 13/IAS 28, IAS 8/IAS 34, IAS 1/IAS 39, IFRS 10, IFRS 13, IAS 39/IAS 37/IAS 18, IAS 12, and IAS 39.
EFRAG issues feedback statement on the IASB's exposure draft of proposed amendments on the application of the definition of a business
29 Nov 2016
The European Financial Reporting Advisory Group (EFRAG) has published its feedback statement summarising the main comments received from constituents invited to respond to its draft comment letter in relation to the International Accounting Standards Board’s (IASB’s) Exposure Draft ED/2016/1 'Definition of a Business and Accounting for Previously Held Interests'.
EFRAG final comment letter on proposed amendments on the application of the definition of a business and accounting for previously held interests
10 Nov 2016
The European Financial Reporting Advisory Group (EFRAG) has issued its final comment letter on the IASB exposure draft ED/2016/1 'Definition of a Business and Accounting for Previously Held Interests '.
We comment on proposed amendments to IFRS 3 and IFRS 11
31 Oct 2016
We have responded to the IASB's Exposure Draft, "Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)," issued by the IASB in June 2016.

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