IFRS (International Financial
Reporting Standards)

  • Share

IFRS 기준 정립 관련 회의

IASB

June 2015 meeting (view the update)

The topics for discussion at the IASB meeting were:

  • Insurance Contracts
  • Financial Instruments with Characteristics of Equity (FICE)
  • Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes)
  • Revenue from Contracts with Customers
  • Research Programme
  • Disclosure Initiative
  • IFRS Implementation Issues
  • The Equity Method of Accounting
 

Previous IASB updates

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

December 2014 meeting (view the update)

The topics for discussion at the IASB meeting were:

  • IFRS for SMEs: Comprehensive Review 2012–2014 (Agenda Paper 5)
  • Post-implementation Review: IFRS 3 Business Combinations (Agenda Papers 12A-12B)
  • IAS 40 Investment Property: Accounting for a structure that lacks the physical characteristics of a building (Agenda Paper 12C)
  • IFRIC Update (Agenda Paper 12D)
  • Leases (Agenda Paper 3)             
  • Disclosure Initiative (Agenda Paper 11) 
 

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.

 

연락처

이갑수 전무
IFRS Desk Leader
Tel: +82 2 3787 6513

Connect with us