IFRS (International Financial
Reporting Standards)

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Standard setter meetings


November 2013 meeting (view the update)

The topics for discussion at the IASB meeting were:

  • Sale or Contribution of Assets between an Investor and its Associate
    or Joint Venture
  • Acquisition of an Interest in a Joint Operation
  • IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Exposure Draft Clarification of Acceptable Methods of Depreciation and Amortisation
  • Annual Improvements to IFRSs 2012-2014 cycle—Due process paper
  • IFRS 2 Share-based Payments—definition of performance condition: performance target achieved after the service period
  • Rate-regulated Activities: interim IFRS
  • Amendments to IAS 1
  • Revenue Recognition
  • Financial Instruments: Classification and Measurement
  • Leases
  • Financial Instruments: Impairment
  • Post-implementation Review of IFRS 3
  • Rate-regulated activities: research project

Previous IASB updates


November 2013 meeting (view the update)

  • The current agenda:
    • IAS 19 Employee Benefits—Employee benefit plans with a guaranteed return on contributions or notional contributions
  • Interpretations Committee agenda decisions
  • Interpretations Committee tentative agenda decisions
  • issues considered for narrow-scope amendments
  • Interpretations Committee's work in progress and
  • Interpretations Committee's other work

Previous IFRIC meeting updates

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