IFRS (International Financial
Reporting Standards)

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Standard setter meetings

IASB

February 2017 meeting (view the update)

The topics for discussion at the IASB meeting were:

 

Previous IASB updates

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


 
IFRIC

November 2016 meeting (view the update)

The topics for discussion at the IFRIC meeting were:

  • Items on the current agenda:
    • IAS 12 Income Taxes—Uncertainty over Income Tax Treatments—due process steps (Agenda Paper 4)
    • IFRS 9 Financial Instruments—Modification or exchange of financial liabilities that do not result in derecognition (Agenda Paper 6)
  • Item recommended to the Board for Annual Improvements
    • IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement—Fees and costs included in the ‘10 per cent’ test for the purpose of derecognition (Agenda Paper 2)
  • Interpretations Committee’s tentative agenda decisions
    • IFRS 10 Consolidated Financial Statements—Investment entities and subsidiaries (Agenda Paper 5)
    • Commodity loans (Agenda Paper 10)
    • IAS 28 Investments in Associates and Joint Ventures—Fund manager’s assessment of significant influence (Agenda Paper 11)
  • Interpretations Committee’s agenda decisions
    • IAS 12 Income Taxes—Expected manner of recovery of intangible assets with indefinite useful lives (Agenda Paper 3)
    • IAS 32 Financial Instruments: Presentation—Written put options over non-controlling interests to be settled by a variable number of the parent’s shares (Agenda Paper 9)
  • Items relating to requirements in recently-issued Standards
    • IFRS 9 Financial Instruments—Effect of symmetric ‘make whole’ and fair value prepayment options on the assessment of the ‘solely payments of principal and interest’ (SPPI) condition (Agenda Paper 7)
    • IFRS 5 Non-current Assets Held for Sale and IFRS 9 Financial Instruments—Application of IFRS 9 to transactions of a subsidiary when the subsidiary is held for sale (Agenda Paper 8)
  • Other matters
    • Post-implementation Review—IFRS 13 Fair Value Measurement (Agenda Paper 12)
    • Interpretations Committee work in progress update (Agenda Paper 13)
 

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

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