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April 2013 IASB meeting notes — Part 1

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EFRAG outreach event on business combinations and subsequent accounting for goodwill
16 Oct 2020
The EFRAG, along with the IASB, will be hosting an outreach event on 16 October 2020 to discuss how to improve disclosures regarding acquisitions, enhancing impairment testing and accounting for goodwill.
October 2020 joint CMAC/GPF meeting
08 Oct 2020
Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) by video conference on 8 October 2020.
Comment deadline for comments on the FRC's draft UK Endorsement Criteria Assessment on the IBOR Phase 2 Amendments
28 Sep 2020
The Financial Reporting Council (FRC) has published a draft UK Endorsement Criteria Assessment on the International Accounting Standards Board's (IASB’s) amendment ‘Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)’ (the Amendments). Comments are requested by 28 September 2020.
Effective date of IBOR reform Phase 2 amendments
01 Jan 2021
On 27 August 2020, the IASB issued 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' with amendments that address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. The amendments are effective for annual periods beginning on or after 1 January 2021.
Comment deadline: Proposed Taxonomy Update regarding IBOR 2 amendments
28 Sep 2020
On 27 August 2020, the IASB published 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'. Concurrently, the IASB also published a proposed Taxonomy Update to reflect these amendments. Comments on the proposed Taxonomy Update are requested by 28 September 2020.
Fourth IASB webinar on PFS ED
21 Aug 2020
On Friday 21 August 2020 at 11am (BST) a fourth live webinar on the Board’s exposure draft 'General Presentation and Disclosures' will be held and will explain the Board’s detailed proposals for management performance measures.
IASB and UK Endorsement Board joint event on the General Presentation and Disclosures Exposure Draft
06 Aug 2020
The International Accounting Standards Board (IASB) and the UK Endorsement Board are hosting a joint outreach event to discuss the proposals in the IASB's General Presentation and Disclosures Exposure Draft.
Asia-Oceania virtual academic research seminar on PFS
21 Aug 2020
On 21 August 2020, the International Accounting Standards Board (IASB) in conjunction with the Australian Accounting Standards Board (AASB) will hold a virtual research seminar for academics across the Asia-Oceania region. The seminar will provide an overview of the IASB’s 'General Presentation and Disclosures' exposure draft and relevant academic literature.
Comment deadline: Proposed Taxonomy Update regarding IFRS 17/IFRS 4 and IAS 16
14 Sep 2020
On 16 July, the IASB published PTU/2020/2 'IFRS Taxonomy 2020 — 'Amendments to IFRS 17', 'Extension of the Temporary Exemption from Applying IFRS 9' and 'Property, Plant and Equipment — Proceeds before Intended Use''. Comments are requested by 14 September 2020.
EFRAG, Business Europe, and IASB roundtable on PFS
01 Sep 2020
EFRAG, Business Europe, and the IASB will host a joint webinar to discuss the application of the IASB proposals for preparers and the experiences of the field testing of the IASB exposure draft on Primary Financial Statements (PFS) on 1 September 2020.

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