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The Bruce Column — Conserving the concept of stewardship

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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.
Conceptual framework
Jul 17, 2018 01:00 PM
The purpose of this session was to discuss when and how preparers of financial statements should refer to the Conceptual Framework for assistance in developing accounting policies.
Conceptual Framework
Jan 25, 2018 10:00 AM
The Staff gave the Board an update on the Conceptual Framework project.
Conceptual framework
Oct 25, 2017 08:45 AM
The Board continued to discuss sweep issues arising from the review of the pre-ballot draft of the 'Conceptual Framework'.
Conceptual framework
Sep 21, 2017 03:30 PM
The purpose of this session was to discuss feedback on the pre-ballot draft of the revised Conceptual Framework.
Conceptual framework — Sweep issue: boundary of a reporting entity
Jun 21, 2017 08:15 AM
The Board discussed implications of applying the qualitative characteristics of relevance and faithful representation related to reporting entities that are not legal entities.
Conceptual framework
Mar 21, 2017 04:10 PM
The discussion of the Conceptual Framework exposure draft is nearing the final stages. The topics for this meeting were (1) applying the amendment to paragraph 11 of IAS 8 to rate-regulated activities and (2) a due process summary for references to the Conceptual Framework.
Conceptual framework
Feb 23, 2017 02:45 PM
The IASB will continue its discussion of the comments received on the Conceptual Framework exposure draft (the ‘CF ED’). The topics for this meeting are as follows: Whether the appendix on ‘cash-flow-based measurement techniques’ should be retained; Review of existing Standards for potential inconsistencies with the revised CF; Effects of the revised CF; Minor comments on concepts supporting asset and liability definitions; and Due process.
Conceptual Framework
Jan 18, 2017 02:10 PM
The IASB will continue its discussion of the comments received on the Conceptual Framework exposure draft. The topics for this meeting are factors specific to initial measurement, more than one measurement basis, and whether to confirm the proposals in the Updating References to the Conceptual Framework ED.
Conceptual Framework
Dec 14, 2016 08:30 AM
The IASB continued its discussion of the comments received on the Conceptual Framework exposure draft.

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