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Report from July 2014 DPOC meeting

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IFRS Taxonomy (education session)
Jul 22, 2015 08:00 AM
The Board discussed (1) the results of the IFRS taxonomy due process trial that had been undertaken as part of the exposure draft for proposed amendments to IAS 7 'Statement of Cash Flows', and (2) what recommendations to make to the Due Process Oversight Committee (DPOC) for their October meeting.
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.
IFRS IC issues
Jul 23, 2014 08:00 AM
The Board discussed whether (1) due process of the annual improvements to IFRS 2012-2014 cycle had been completed; (2) to discontinue 2013-2015 AIP cycle and initiate the 2014-2016 AIP cycle; and (3) to investigate the accounting for a structure that appears to lack the physical characteristics for a building.
The research programme
Apr 22, 2014 02:00 PM
The Board received a presentation by the Senior Director for Technical Activities on the IASB's research programme. He outlined how the research activities had developed over time and how they became a more formal part of the due process. He gave an overview of the current inventory of research projects and discussed their staffing. As a particular example, the project manager on the research project for distinguishing liabilities from equity provided an overview of the project plan. No decisions were taken.
Due Process Oversight Committee Chairman’s report
Jan 27, 2014 01:00 PM
Mr Scott Evans reported on the activities of the IFRSF Trustees’ Due Process Oversight Committee. In particular, he noted that the DPOC had instituted ‘lifecycle’ reviews of projects: that for the Revenue project had been completed in October and that for the forthcoming IFRS on 'Regulatory Deferral Accounts' was expected to be approved at the DPOC meeting on 28 January 2014.
Due Process Oversight Committee (DPOC) report
Oct 17, 2013 10:55 AM
Scott Evans reported that the Due Process Oversight Committee had reviewed progress on the current projects and had noted no due process concerns.
Post-implementation reviews
Jun 10, 2013 02:45 PM
The IFRS Advisory Council considered the IASB's post-implementation review process in general, and discussed the post-implementation review of IFRS 8 'Operating Segments'.
Update on Trustee activities
Jun 10, 2013 09:45 AM
The IFRS Advisory Council was updated on the status of the Foundation’s funding review, the use of IFRS in the United States and other countries, changes in the composition of the IASB and IFRS Foundation Trustees, and a review of the activities of the Due Process Oversight Committee.
IASB projects review
Jun 10, 2013 08:30 AM
Sue Lloyd and Alan Teixeira provided the IFRS Advisory Council with a review the current work of the IASB.
Report of the Due Process Oversight Committee
Apr 11, 2013 11:30 AM
The Due Process Oversight Committee provided an update on its review of the insurance and hedging projects.

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