IFRS (International Financial
Reporting Standards)

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Standard setter meetings


July 2015 meeting (view the update)

The topics for discussion at the IASB meeting were:

  • Insurance Contracts
  • IFRS Taxonomy
  • IFRS Implementation Issues
  • Rate-regulated activities
  • Accounting for Dynamic Risk Management
  • Revenue from Contracts with Customers
  • Provisions, contingent liabilities and contingent assets
  • Fair Value Measurement
  • Financial Instruments with Characteristics of Equity        
  • Agenda Consultation

Previous IASB updates

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


May 2015 meeting (view the update)

The topics for discussion at the IFRIC meeting were:

  • Items on the current agenda:
    • IFRS 5 Non-current Assets Held for Sale and Discontinued
      — Issues relating to the requirements for scope and
      presentation in IFRS 5 (Agenda Papers 3, 3A, 3B, 3C, 3D and 3E)
    • IFRS 11 Joint Arrangements — Becoming a joint operator through the acquisition of an additional interest in an existing joint operation (Agenda Paper 8)
    • IAS 16 Property, Plant and Equipment — Accounting for net proceeds and costs of testing for property, plant and equipment (Agenda Paper 2)
    • IAS 21 The Effects of Changes in Foreign Exchange Rates — Draft Interpretation Foreign Currency Transactions and Advance Consideration: sweep issue (Agenda Paper 11)
  • Item recommended to the IASB for Annual Improvements
    • IAS 23 Borrowing Costs — Borrowing costs on completed qualifying assets (Agenda Paper 9)
  • Other matters:
    • IFRS 13 Fair Value Measurement — The fair value hierarchy when third-party consensus prices are used (Agenda Paper 5)
    • Interpretations Committee work in progress update (Agenda Paper 10)
  • Interpretations Committee agenda decisions
    • IFRS 10 Consolidated Financial Statements — Single-asset, single lessee lease vehicles
    • IAS 24 Related Party Disclosures — Definition of close members of the family of a person

Previous IFRIC meeting updates

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



Juan Carlos Rodriguez
Socio Aseguramiento
(55) 5283 - 1347

Saúl Garcia Arreguín 
Socio Líder de Asesoría en Contabilidad Financiera
Cambio Climático y Sustentabilidad
(55) 5283 - 8612