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IAS 38 — Player transfer payments

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Annual improvements — 2010-2012 cycle
Completed 2013. The IASB issued 'Annual Improvements to IFRSs 2010–2012 Cycle' on 12 December 2013.
Business combinations – Phase I
Completed 2004. IFRS 3 'Business Combinations', and revised versions of IAS 36 'Impairment of Assets' and IAS 38 'Intangible Assets', were issued on 31 March 2004.
IAS 16 — Stripping costs in the production phase of a mine
Completed 2011. IFRIC 20 'Stripping Costs in the Production Phase of a Surface Mine' was issued on 19 October 2011.
IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation
Completed 2014. The IASB issued 'Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38)' on 12 May 2014.
Intangible assets
This research project is designed to assess the feasibility of developing one set of reporting requirements for investigative, exploratory and developmental activities across a wide range of activities. This project was activated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.
Pollutant pricing mechanisms (formerly Emissions trading schemes)
A project to consider a variety of schemes that use emissions allowances to manage the emission of pollutants. This project was reactivated as an IASB-only research project as part of the IASB's response to its Agenda Consultation 2011.
Rate-regulated activities — Interim standard
Completed 2014. IFRS 14 'Regulatory Deferral Accounts' was issued on 30 January 2014.
Rate-regulated activities — Comprehensive project
An IASB project to consider whether IFRSs should require entities operating in rate-regulated environments to recognise assets and liabilities arising from the effects of rate regulation. A discussion paper was published on 17 September 2014. A second discussion paper is expected in the first half of 2019.

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