IFRS (International Financial
Reporting Standards)

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Standard setter meetings

IASB

July 2015 meeting (view the update )

The topics for discussion at the IASB meeting were:

  • Insurance Contracts
  • IFRS Taxonomy
  • IFRS Implementation Issues
  • Rate-regulated activities
  • Accounting for Dynamic Risk Management
  • Revenue from Contracts with Customers
  • Provisions, contingent liabilities and contingent assets
  • Fair Value Measurement
  • Financial Instruments with Characteristics of Equity        
  • Agenda Consultation
 

Previous IASB updates

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


 
IFRIC

May 2015 meeting (view the update )

The topics for discussion at the IFRIC meeting were:

  • Items on the current agenda:
    • IFRS 5 Non-current Assets Held for Sale and Discontinued
      Operations
      — Issues relating to the requirements for scope and
      presentation in IFRS 5 (Agenda Papers 3, 3A, 3B, 3C, 3D and 3E)
    • IFRS 11 Joint Arrangements — Becoming a joint operator through the acquisition of an additional interest in an existing joint operation (Agenda Paper 8)
    • IAS 16 Property, Plant and Equipment — Accounting for net proceeds and costs of testing for property, plant and equipment (Agenda Paper 2)
    • IAS 21 The Effects of Changes in Foreign Exchange Rates — Draft Interpretation Foreign Currency Transactions and Advance Consideration: sweep issue (Agenda Paper 11)
  • Item recommended to the IASB for Annual Improvements
    • IAS 23 Borrowing Costs — Borrowing costs on completed qualifying assets (Agenda Paper 9)
  • Other matters:
    • IFRS 13 Fair Value Measurement — The fair value hierarchy when third-party consensus prices are used (Agenda Paper 5)
    • Interpretations Committee work in progress update (Agenda Paper 10)
  • Interpretations Committee agenda decisions
    • IFRS 10 Consolidated Financial Statements — Single-asset, single lessee lease vehicles
    • IAS 24 Related Party Disclosures — Definition of close members of the family of a person
 

Previous IFRIC meeting updates

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

 

Kontakt

Ernst & Young GmbH
Wirtschaftsprüfungsgesellschaft
Olaf Boelsems
IFRS Solutions Center GSA
Rothenbaumchaussee 76-78
20148 Hamburg
Telefon +49 (40) 36132 17715
E-Mail Olaf Boelsems

Ernst & Young GmbH
Wirtschaftsprüfungsgesellschaft
Solvy Weigert
IFRS Solutions Center GSA
Rothenbaumchaussee 76-78
20148 Hamburg
Telefon +49 (40) 36132 12361
E-Mail Solvy Weigert