IFRS (International Financial
Reporting Standards)

19-21 March 2013 meeting (view the update)

The topics for discussion at the IASB meeting were:

• Agriculture: Bearer Biological Assets
• IFRS for SMEs: Comprehensive Review 2012–2014
• Conceptual Framework
• Fair Value Measurement
• IAS 19 Employee Benefits
• Annual Improvements 2010–2012
• Proposed narrow-focus amendment to IAS 1 Presentation of Financial Statements
• Revenue Recognition
• Put options written on non-controlling-interests

Previous IASB updates

12-13 March 2013 meeting (view the update)

• The current agenda:
  • IAS 16 Property, Plant and Equipment, IAS 38 Intangible Assets and IFRIC 12 Service Concession Arrangements—Variable payments for the separate acquisition of property, plant and equipment (PPE) and intangible assets
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets—Interpretation on Levies
• Interpretations Committee agenda decisions
• Interpretations Committee tentative agenda decisions
• Issues considered for Annual Improvements
• Issues recommended for a narrow-scope amendment
• Interpretations Committee work in progress

Previous IFRIC meeting updates