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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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