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IASB tweaks its work plan

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Board work plan update
Sep 22, 2020 10:15 AM
The staff provided an oral update to the Board.
Amendments to IFRS 17 'Insurance Contracts'
Jan 23, 2019 01:00 PM
This meeting considered the following issues: (1) insurance acquisition cash flows for renewals outside the contract boundary; (2) reinsurance contracts held—onerous underlying insurance contracts; (3) reinsurance contracts held—underlying insurance contracts with direct participation features; and (4) recognition of the contractual service margin in profit or loss in the general model.
Discussion papers and exposure drafts
Feb 22, 2018 01:45 PM
The Board considered the different purposes of Discussion Papers (DP) and Exposure Drafts (ED). This session was held in anticipation of the Board’s decisions about whether it should publish a DP or an ED for the projects on primary financial statements, goodwill and impairment as well as rate-regulated activities. This was an education session and the Board was not asked to make any decisions.
IFRS 8 amendments
Oct 18, 2016 03:00 PM
The purpose of this session is to discuss two issues that surfaced during the course of drafting an exposure draft of proposed amendments to IFRS.
Definition of a business
Dec 15, 2015 01:00 PM
The IASB discusse: (a) Is the assessment of whether substantially all of the fair value of the assets acquired is concentrated in a single asset (or group of similar assets) needed or workable? (b) Are there circumstances under which the acquisition of an outsourcing agreement would represent acquisition of a substantive process? (c) What is the impact of the proposed changes on vertical integration? (d) Can examples be added for financial institutions and extractive activity entities?
Definition of a business
Oct 22, 2015 12:00 PM
Following the post-implementation review (“PIR”) of IFRS 3, several projects related to IFRS 3 were added to IASB’s research agenda. At their joint meeting in September, the IASB and FASB discussed their respective projects related to their Business Combinations Standards, and how the boards could work together on these projects. At this meeting, the IASB started its discussions of two of these projects: (1) definition of a business and (2) goodwill and impairment.
Insurance contracts
May 20, 2015 11:00 AM
The Board discussed the application of variable fee approach, proposed accounting for indirect participation contracts, and the interaction between IFRS 9 and the insurance contracts project.
Post-implementation review of IFRS 3
Dec 16, 2014 11:05 AM
During this meeting the research fellow presented academic evidence next to constituent feedback received on IFRS 3. Generally, a majority of the studies surveyed confirmed that the information produced under IFRS 3 was perceived as being decision-useful. Hence, research seemed to suggest that the current model should be retained, though improvements could be made. Further, the staff presented a table containing a summary of the responses received grouped by type of constituent and assessed for their relative importance.
Rate-regulated activities
Jul 24, 2014 03:30 PM
The Board discussed whether to begin the ballot process for an exposure draft on rate-regulated activities.
Research programme
Jul 23, 2014 04:30 PM
The Board was presented a paper setting out how the IASB should prioritise the projects in the research programme.

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