IFRS (International Financial
Reporting Standards)

  • Compartilhar

Standard setter meetings


June 2014 meeting (view the update)

The topics for discussion at the IASB meeting were:

  • Insurance Contracts
  • Leases
  • Annual Improvements to IFRSs 2012–2014 Cycle
  • IFRS IC Issues
  • Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
  • Clarification of Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
  • Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)
  • Business combinations under common control
  • Conceptual Framework
  • Discount rates research—review of existing requirements

Previous IASB updates


July 2014 meeting (view the update)

The topics for discussion at the IFRIC meeting were:

  • items on the current agenda:
    • IFRS 11 Joint Arrangements—analysis of implementation issues
    • IAS 12 Income Taxes—measurement of current income tax on uncertain tax position
    • IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction—availability of refunds from a defined benefit plan managed by an independent trustee
  • issue recommended for Annual Improvements:
    • IAS 19 Employee Benefits—remeasurement at a plan amendment or curtailment
  • Interpretations Committee agenda decisions:
    • IFRS 2 Share-based Payment—price difference between the institutional offer price and the retail offer price for shares in an initial public offering
    • IAS 1 Presentation of Financial Statements—disclosure requirements relating to assessment of going concern
    • IAS 12 Income Taxes—recognition of current income tax on uncertain tax position
    • IAS 12 Income Taxes—recognition of deferred tax for a single asset in a corporate wrapper
    • IAS 34 Interim Financial Reporting—condensed statement of cash flows
    • IAS 39 Financial Instruments: Recognition and Measurement— classification of a hybrid financial instrument by the holder
  • Interpretations Committee tentative agenda decisions:
    • IFRS 12 Disclosure of Interests in Other Entities—disclosure of summarised financial information about material joint ventures and associates
    • IAS 16 Property, Plant and Equipment and IAS 2 Inventories—‘Core inventories’
    • IAS 16 Property, Plant and Equipment—accounting for proceeds and costs of testing on PPE
    • IAS 21 The Effect of Changes in Foreign Exchange Rates—foreign exchange restrictions and hyperinflation
    • IAS 39 Financial Instruments: Recognition and Measurement—holder’s accounting for exchange of equity instruments
  • other matters:
    • Interpretations Committee work in progress update

Previous IFRIC meeting updates

For more information on earlier updates, please visit the IFRIC website.


Fale conosco

Para falar sobre IFRS, entre em contato com:

Sérgio Romani  
Sócio-líder de Auditoria 

Paul Sutcliffe
Sócio-líder de mercado de IFRS

Siga-nos nas redes sociais