IFRS (International Financial
Reporting Standards)

  • Share

IFRS 기준 정립 관련 회의


October 2015 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.


November 2015 meeting (view the update)

The topics for discussion at the IFRIC meeting were:

  • Items on the current agenda:
    • IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures—Measurement of interests in associates and joint ventures that, in substance, form part of the net investment (Agenda Paper 5)
    • IAS 12 Income Taxes—Accounting for income tax consequences of interest payments on, and issuing costs of, financial instruments that are classified as equity (Agenda Paper 8)
    • IFRIC 12 Service Concession Arrangements—Payments by an operator to a grantor in a service concession arrangement in the scope of IFRIC 12 (Agenda Paper 2C)
    • IFRIC 12 Service Concession Arrangements—Accounting for combined service concession and lease arrangements (Agenda Paper 13)
  • Interpretations Committee’s tentative agenda decisions:
    • IFRS 9 Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement—Derecognition of modified financial assets (Agenda Paper 4) 
      IFRS 9 Financial Instruments—Determining hedge effectiveness for net investment hedges (Agenda Paper 11)
    • IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Variable payments for asset purchases (Agenda Papers 2–2B)
    • IAS 20 Accounting for Government Grants and Disclosure of Government Assistance—Accounting for recoverable cash payments (Agenda Paper 7)
    • IAS 32 Financial Instruments: Presentation—Offsetting and cash pooling (Agenda Paper 10)
    • IAS 36 Impairment of Assets—Recoverable amount and carrying amount of a cash-generating unit (Agenda Paper 14)
  • Other matters:
    • Definition of a business—Update on IASB proposals (Agenda Paper 3)
    • 2015 Agenda Consultation (Agenda Paper 9)
    • Interpretations Committee work in progress update (Agenda Paper 15)
  • Interpretations Committee’s agenda decision:
    • IAS 2 Inventories—Prepayments in long-term supply contracts

Previous IFRIC meeting updates

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



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

Connect with us