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IASB publishes proposed amendments to IFRS 10

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IFRS 10 and IFRS 16 — Sale and leaseback in a corporate wrapper
Sep 15, 2020 12:05 PM
The Committee discussed the applicability of the sale and leaseback requirements in IFRS 16 to a transaction in which an entity sells its equity interest in a subsidiary that holds only a real estate asset and then leases that real estate asset back and to how the gain or loss on disposal should be recognised.
Post-implementation review of IFRS 10–12
Apr 22, 2020 01:30 PM
The staff presented the analysis of the findings from the first phase of the post-implementation review and asked the Board to approve the next step of the project.
Implementation matters
Oct 22, 2019 09:30 AM
In this session, the Board discussed implementation issues with property, plant and equipment, onerous contracts, and sale of a single asset entity containing real estate.
Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
Sep 26, 2019 01:00 PM
The staff reminded the Board of the purpose of a PIR and inform the Board of the main activities planned for the first phase of the PIR. The Board was not be asked to make any decisions at this meeting.
IFRS 10 — Sale of a single asset entity containing real estate
Jun 11, 2019 01:20 PM
The Committee received a submission about whether an entity shall apply requirements in IFRS 15 or IFRS 10:B98 if an entity, as part of its ordinary activities, enters into a contract with a customer to sell real estate through selling the equity interest in a single asset entity that is a subsidiary.
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.
IFRS 10 — Investment entity consolidation
Mar 14, 2017 03:45 PM
The Committee was asked to finalise the (negative) agenda decision on this issue.
IFRS 10 — Investment entity consolidation
Nov 08, 2016 10:25 AM
This is a new item. The IC received a request regarding the assessment of whether an investment entity that has subsidiaries (i.e. a parent investment entity (PIE)) consolidates a subsidiary in terms of IFRS 10.32 in specified circumstances.
Fair value measurement
Jul 23, 2015 09:45 AM
The Board discussed the next steps following the lack of support received from the comment letters. The Board tentatively decided to build a deeper understanding of the issue by performing additional research and propose recommendations to the Board (option A in the agenda paper).
IFRS implementation issues
Jul 22, 2015 09:00 AM
The Board discussed implementation issues related to IAS 12, IAS 28, IFRS 5, IFRS 10 and IFRS 12.

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113 items

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