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IASB technical agenda is taking shape

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03 Jul 2001

Based on discussions at the IASB meeting last week, the agenda proposals that IASB will put before its Standards Advisory Council in 23-24 July would seem to include the following: .

Based on discussions at the IASB meeting last week, the agenda proposals that IASB will put before its Standards Advisory Council in 23-24 July would seem to include the following:

High Priority Projects

  • Improvements (including transition)
  • Preface
  • Reporting financial performance
  • Measurement
  • Share-based payments
  • Measurement of financial instruments at fair value

  • Business combinations
  • Consolidation
  • Derecognition
  • Banking activities: disclosure and presentation
  • Insurance contracts
  • Limited amendments to IAS 39

Second Level Projects

  • Definitions of elements of financial statements
  • Intangible assets
  • Leases

  • Extractive industries
  • Impairment
  • Revaluation of non-financial assets

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.