IFRS (International Financial
Reporting Standards)

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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.


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ansvarig IFRS
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ansvarig Rådgivning finansiell rapportering
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