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No shortage of projects for the new IASB

  • News default Image

30 Mar 2001

Listed below are the most important suggested potential projects for the new IASB's agenda.

The Board will hold its inaugural public meeting in London 18-20 April to plan its initial agenda:

Improvements Projects

Critical Path Projects

  • Reporting Financial Performance
  • Distinguishing Between Liabilities and Equity
  • Consolidation Policy
  • Present Value

Conceptual Framework Projects

  • Definitions of the Elements of Financial Statements
  • Measurement
  • Liability Recognition
  • Revenue Recognition

Leadership Projects

  • Share-Based Payments
  • Intangible Assets
  • Leases
  • Measurement of Financial Instruments at Fair Value
  • Insurance Contracts
  • Extractive Industries
  • Rate-Regulated Enterprises, including Privatisation Issues
  • Mutual Funds

Convergence Projects

  • Impairment
  • Business Combinations
  • Consolidation Procedures
  • Pension Accounting
  • Income Taxes
  • Joint Venture Accounting
  • Derecognition
  • Revaluations
  • Non-Reciprocal Transfers
  • Segment Reporting
  • Accounting for Borrowing Costs

Other Financial Reporting Issues

  • Financial Reporting by "Small" Enterprises and Emerging Markets
  • Management Discussion and Analysis
  • Transition and First Time Application of IAS
  • Preface to International Accounting Standards
  • Elimination of Alternatives and Choices
  • Business Reporting on the Internet and XBRL Taxonomy
  • Bank Disclosures and Presentation
  • Implementation Guidance on IAS 41, Agriculture
  • Long Operating Leases
  • Venture Capital Enterprises
  • Accounting for Associates
  • Accounting for Commodity Inventories
  • Financial Reporting in Hyperinflationary Economies

Correction list for hyphenation

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