Completed projects

Title Project State
IFRS 2 — Vesting and non-vesting conditions past
IAS 21 — Lack of exchangeability past
Changes in accounting policies and estimates past
IAS 37 — Onerous contracts past
IFRS 3 — Updating a reference to the Conceptual Framework past
IAS 16 — Proceeds before intended use past
Insurance contracts — Comprehensive project past
Different effective dates of IFRS 9 and the new insurance contracts standard past
IFRS 2 — Entity termination of an employee's employment past
IFRS 16 and COVID-19 past
IFRS 16 and COVID-19 — Extension of practical expedient past
Annual improvements — 2012-2014 cycle past
Annual improvements — 2011-2013 cycle past
Annual improvements — 2014-2016 cycle past
Annual improvements — 2010-2012 cycle past
Annual improvements — 2015-2017 cycle past
International applicability of the SASB standards past
IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation past
Rate-regulated activities — Interim standard past
IAS 41 — Bearer plants past
IAS 28 — Reflecting other net asset changes when applying the equity method of accounting past
IFRS 11 — Acquisition of an interest in a joint operation past
IAS 27 — Equity method in separate financial statements past
IFRS 10/IAS 28 — Sales or contributions of assets between an investor and its associate/joint venture past
IFRS 10/IAS 28 — Investment entity amendments past
IAS 28 — Elimination of gains arising from 'downstream' transactions past
IAS 19 — Discount rate past
IAS 19 — Employee contributions to defined benefit plans past
Financial instruments — General hedge accounting past
Financial instruments — Impairment past
Financial instruments — Limited reconsideration of IFRS 9 past
IAS 32 — Put options over non-controlling interests (NCIs) past
Earnings per share active
IAS 1 — Disclosures about going concern past
IFRS 5 — Definition of 'discontinued operations' past
IFRS for SMEs — Comprehensive review 2012-2014 past
IAS 12 — Recognition of deferred tax assets for unrealised losses past
Leases (IFRS 16) past
Clarifications to IFRS 15: Issues emerging from TRG discussions past
IFRIC 15 — Meaning of 'continuous transfer' past
Revenue recognition past
Fair value measurement past
Government grants active
IASB-FASB convergence past
IFRS 13 — Unit of account past
IFRS 3 — Definition of a business past
IFRS 2 — Research project on share-based payments past
IBOR reform and the effects on financial reporting — Phase 1 past
Common control transactions past
IFRS 3/IFRS 11 — Remeasurement of previously held interests past
IFRS for SMEs — OECD pillar two model rules past
Classification of liabilities — Effective date past
IAS 1 — Classification of liabilities past
IAS 12 — OECD pillar two model rules past
IAS 8 — Accounting policy changes past
Annual improvements — 2018-2020 cycle past
Initial application of IFRS 17 and IFRS 9 ― Comparative information past
Supplier finance arrangements past
Primary financial statements past
Climate-related disclosures past
General requirements past
IAS 12 — Accounting for uncertainties in income taxes past
Discount rates past
IAS 28 — Long-term interests in associates and joint ventures past
IFRS 9 — Prepayment features with negative compensation past
Conceptual Framework — Comprehensive IASB project past
IBOR reform and the effects on financial reporting — Phase 2 past
IAS 40 — Transfers of investment property past
IAS 21 — Foreign currency transactions and advance consideration past
IAS 12 — Deferred tax related to assets and liabilities arising from a single transaction past
IFRS 2 — Clarifications of classification and measurement of share based payment transactions past
IAS 1 — Classification of debt with covenants as current or non-current past
Disclosure initiative — IAS 1 amendments past
Disclosure initiative — Principles of disclosure past
Disclosure initiative — Accounting policies past
Disclosure initiative — Materiality past
Disclosure initiative — Net debt past
Amendments to IFRS 17 'Insurance Contracts' past
Disclosure initiative — Disclosure review past
IFRS 16 — Lease liability in a sale and leaseback past

Correction list for hyphenation

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