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IASB formally announces its initial agenda

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16 Aug 2001

IASB has announced that the following projects will constitute its initial technical agenda: .

IASB has announced that the following projects will constitute its initial technical agenda:

IASB Initial Technical Agenda

Projects intended to provide leadership and promote convergence:

Projects intended to provide for easier application of IAS: Projects to improve existing IAS:

The Board also identified 16 additional topics that are being studied by one or more national standard setters. The Board expects to consider adding these projects to its agenda in the future:

Projects that IASB Expects to Undertake in the Future

  • Accounting Measurement
  • Extractive Industries
  • Financial Instruments: Comprehensive Project
  • Accounting for Leases
  • Income Taxes
  • Accounting by Small and Medium Sized Entities and in Emerging Economies
  • Business Combinations: Phase Two

  • Consolidation Policy
  • Definitions of Elements of Financial Statements
  • Derecognition Beyond IAS 39
  • Employee Benefits
  • Impairment
  • Intangible Assets
  • Liabilities and Revenue Recognition
  • Management Discussion and Analysis
  • Revaluations of Certain Assets

Click here for IASB Press Release (PDF 51k).

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