Straight away: Archives
2013
- IASB publishes exposure draft on rate regulation
- IIRC releases consultation draft of International Integrated Reporting Framework
- IASB issues exposure draft on amendments to IAS 19: Employee benefits
- IASB publishes exposure draft on impairment of financial instruments
- FASB issues ED on classification and measurement of financial instruments
- Boards conclude key revenue redeliberations with decisions on disclosures and transition
- FASB amends scope of financial instrument offsetting disclosures
- IASB publishes amendments to IAS 39 on novation of derivatives
- IASB publishes exposure draft on agriculture: Bearer plants
- Exposure draft on impairment of financial instruments
2012
- FASB and IASB redeliberations to make proposed revenue standard ‘less onerous’
- Leasing redeliberations end but future dissent looms
- SEC releases final report on IFRS work plan
- IASB amends transition guidance for IFRSs 10, 11 and 12
2011
- Transition guidance in IFRS 10
- Leasing redeliberations (December 2011)
- IASB clarifies offsetting requirements
- New IFRS 9 effective date
- IASB and FASB issue new revenue recognition exposure draft
- IFRIC 20: Stripping costs in production phase of surface mine
- The IASB publishes exposure draft: Investment entities
- IASB proposes to delay IFRS 9 effective date
- Update on IASB/FASB discussions on leasing (July meeting)
- Impairment model for financial assets takes a new course
- IASB issues an amendment (and FASB issues a final standard) on the presentation of other comprehensive income
- IASB and FASB decide to re-expose the proposed revenue standard
- Update on IASB/FASB discussions on leasing (June meeting)
- IFRS 10: Consolidated financial statements
- IFRS 11: Joint arrangements
- IFRS 12: Disclosure of interests in other entities
- IFRS 13: Fair value measurement
- IASB and FASB debate revenue recognition and reach agreement on key issues
- FASB and IASB propose substantial changes to the leases exposure draft
- IASB and FASB comments on impairment models for financial assets
- IASB and FASB address differences in balance sheet offsetting requirements between IFRS and US GAAP
2010
- IASB issues exposure draft on hedge accounting
- IASB and FASB update convergence strategy
- IASB issues amendments to deferred tax accounting for investment property measured at fair value
- IASB amends IFRS 1 on exemption for severe hyperinflation and removal of fixed dates
- IASB enhances disclosures relating to transferred financial assets
- IASB staff draft of new consolidation standard changes definition of control
- The IFRIC publishes draft interpretation on ‘Stripping costs in the production phase of a surface mine'
- IASB and FASB propose significant changes to lease accounting
- IASB proposes to fundamentally change accounting for insurance contracts
- IASB/FASB publish staff draft of financial statement presentation proposals
- IASB re-exposes certain fair value measurement disclosures
- IASB and FASB propose fundamental changes to revenue recognition
- IASB and FASB issue details on modified convergence strategy
- Discussion paper on extractives activities project
- Proposed changes for recognition and measurement of employee benefit expense and disclosures
- Annual improvement to IFRSs 2010
- Guidance for financial liabilities unchanged except for those at fair value through profit or loss
- IFRS 1 amendment: Limited exemption from comparative IFRS 7 disclosures for first-time
- IASB training material on IFRS for SMEs
2009
- Guidance on proposed amendment to IAS 37
- Venezuela enters hyperinflation
- Amendment to IFRIC 14: Prepayments of a minimum funding requirement
- Proposed amendment to IFRS 1: First-time adoption of IFRS
- IFRIC 19: Extinguishing financial liabilities with equity instruments
- IFRS 9: Financial instruments
- ED on financial instruments: Amortised cost and impairment
- IAS 24: Related party disclosures
- IAS 32 amendment for rights issues
- ED on improvements to IFRS
- ED amends IAS 19
- The extractive industries project
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