IFRS (International Financial
Reporting Standards)

  • Share

Standard setter meetings

IASB

March 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

March 2017 meeting (view the update)

The topics for discussion at the IFRIC meeting were:

  • Items on the current agenda:
    • IFRS 3 Business Combinations and IFRS 11 Joint Arrangements–Previously held interests (Agenda Paper 9)
    • IAS 19 Employee Benefits–Plan amendments, curtailments or settlements (Agenda Paper 2)
  • Committee’s tentative agenda decisions
    • IFRS 1 First-time Adoption of International Financial Reporting Standards–Subsidiary as a first-time adopter (Agenda Paper 5)
    • IFRS 9 Financial Instruments—Modifications or exchanges of financial liabilities that do not result in derecognition (Agenda Paper 11)
    • IAS 12 Income Taxes–Interest and penalties related to income taxes (Agenda Paper 6)
    • IAS 19 Employee Benefits–Discount rate in a country that has adopted another country’s currency (Agenda Paper 3)
    • IAS 32 Financial Instruments: Presentation–Centrally cleared client derivatives Agenda Paper 10)
    • IAS 33 Earnings per Share–Tax arising from payments on participating equity instruments (Agenda Paper 4)
    • IAS 41 Agriculture–Biological assets growing on bearer plants (Agenda Paper 7)
  • Committee’s agenda decisions
    • IFRS 10 Consolidated Financial Statements–Investment entities and subsidiaries (Agenda Paper 8A)
    • IAS 12 Income Taxes–Deferred taxes when acquiring a single-asset entity that is not a business (Agenda Paper 8C)
    • IAS 28 Investments in Associates and Joint Ventures–Fund manager’s assessment of significant influence (Agenda Paper 8B)
    • Commodity loans (Agenda Paper 8D)
  • Other Matters
    • Committee work in progress update (Agenda Paper 12)
    • Matters reported to the Board (Agenda Paper 13)
 

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