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IASB's proposed initial technical agenda

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25 Jul 2001

At its meeting with the Standards Advisory Council on 24 July, IASB presented the following as its proposed initial technical agenda: .

At its meeting with the Standards Advisory Council on 24 July, IASB presented the following as its proposed initial technical agenda:

PROPOSED IASB INITIAL TECHNICAL AGENDAAS DISCUSSED WITH SAC 24 JULY 2001

First Priority Projects

Second Priority Projects
  • Impairment
  • Intangible Assets
  • Lease Accounting
  • Research and Development
Research Projects
  • Revaluations
  • Extractive Industries
  • Framework - especially definitions of assets, liabilities, equity, income and expenses.
  • Liabilities and Equity
  • Accounting for SMEs -- whether special guidance was needed for small and medium sized unlisted entities
  • Management Discussion and Analysis - whether IASB should provide guidance on the preparation and presentation of information outside of the normal financial statements.

This summary is based on notes taken by observers at the SAC-IASB meeting and should not be regarded as an official or final summary.

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