IASB Exposure Draft of An Improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information
Issue 94 | June 2008 (194 KB)
Improvements to International Financial Reporting Standards 2008
Issue 93 | June 2008 (90 KB)
Discussion paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity
Issue 92 | June 2008 (94 KB)
Amendments to IFRS 1, First-time adoption of International Financial Reporting Standards, and IAS 27, Consolidated and separate financial statements - Cost of an investment in a subsidiary, jointly controlled entity or associate
Issue 91 | May 2008 (176 KB)
Financial Stability Forum Report Enhancing Market and Institutional Resilience
Issue 90 | April 2008 (103 KB)
IASB Discussion Paper Preliminary Views on Amendments to IAS 19 Employee Benefits
Issue 89 | April 2008 (95 KB)
IASB Discussion Paper Reducing Complexity in Reporting Financial Instruments
Issue 88 | March 2008 (121 KB)
IASB Discussion Paper Financial Instruments with Characteristics of Equity
Issue 87 | March 2008 (99 KB)
U.S. Securities and Exchange Commission proposes amendments to foreign private issuer reporting requirements
Issue 86 | February 2008 (114 KB)
Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation
Issue 85 | January 2008 (91 KB)
IFRIC Draft Interpretation D23 Distributions of Non-cash Assets to Owners
Issue 84 | January 2008 (91 KB)
Amended standard IFRS 2 Share-based Payment (2008)
Issue 83 | January 2008 (87 KB)
IFRIC Draft Interpretation D24 Customer Contributions
Issue 82 | January 2008 (180 KB)
IASB's Projects Overview
Issue 81 | January 2008 (148 KB)
Revised standard IFRS 3 Business Combinations (2008) and amended standard IAS 27 Consolidated and Separate Financial Statements (2008)
2007
Issue 80 | December 2007 (75 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft (ED) of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 – Group and Treasury Share Transactions – Group Cash-settled Share-based Payment Transactions, which was published on 13 December 2007.
Issue 79 | December 2007 (103 KB)
This IFRS Briefing Sheet summarises the International Accounting Standards Board’s (IASB) Exposure Draft (ED) of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate, which was published on 13 December 2007.
Issue 78 | November 2007 (230 KB)
This IFRS Briefing Sheet summarises the status of the current projects of the International Accounting Standards Board.
Issue 77 | October 2007 (125 KB)
Summary of the the proposed amendments to the IFRSs contained in the exposure draft of Proposed improvements to International Financial Reporting Standards (Annual Improvement Standard) published by the IASB on 11 October 2007.
Issue 76 | October 2007 (86 KB)
Summary of the IASB's exposure draft (ED) 9 Joint arrangements, which was published on 13 September 2007.
Issue 75 | September 2007 (85 KB)
Summary of the IASB's exposure draft of proposed amendments to IAS 39 Financial Instruments: Recognition and measurement - Exposures qualifying for hedge accounting, which was published on 6 September 2007.
Issue 74 | September 2007 (83 KB)
Summary of the IASB's revised standard IAS 1 Presentation of financial statements, which was published on 6 September 2007. The revised standard supersedes the 2003 version of IAS 1 Presentation of financial statements as amended in 2005.
Issue 73 | July 2007 (83 KB)
Summary of the International Financial Reporting Interpretations Committee's (IFRIC) Draft Interpretation D22 Hedges of a net investment in a foreign operation, which was published on 19 July 2007.
Issue 72 | July 2007 (153 KB)
Summary of the status of the current projects of the IASB. It reflects significant discussions of the IASB up to and including those that took place at its June 2007 meeting.
Issue 71 | July 2007 (91 KB)
Summary of the IFRIC Interpretation 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction, which was published on 5 July 2007.
Issue 70 | July 2007 (90 KB)
IFRIC Draft Interpretation D21 Real Estate Sales
Issue 69 | July 2007 (86 KB)
IFRIC 13 Customer Loyalty Programmes
Issue 68 | May 2007 (122 KB)
Discussion Paper Preliminary Views on Insurance Contracts
Issue 67 | April 2007 (114 KB)
Proposal for Enlarging the IFRIC
Issue 66 | April 2007 (86 KB)
Revised standard IAS 23 Borrowing Costs
Issue 65 | March 2007 (172 KB)
IASB's Projects Overview
Issue 64 | March 2007 (90 KB)
Highlights of significant differences between the International Accounting Standards Committee Foundation's Due Process Handbook for the IFRIC
Issue 63 | March 2007 (86 KB)
Summary of the ISAB's Exposure Draft (ED) of Proposed Amendments to IAS 24 Related Party Disclosures - State-controlled Entities and the Definition of a Related Party
Issue 62 | February 2007 (157 KB)
Summary of the IASB's Exposure Draft (ED) of an IFRS for Small and Medium-sized Entities (SMEs IFRS)
Issue 61 | January 2007 (95 KB)
Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards - Cost of an Investment in a Subsidiary
2006
Issue 60 | December 2006 (487 KB)
Summary of IASB Discussion Paper Fair Value Measurements
Issue 59 | December 2006 (76 KB)
Summary of IFRIC Interpretation 12 Service Concession Arrangements
Issue 58 | December 2006 (77 KB)
Overview of the requirements of IFRS 8 by comparing them with the existing requirements of IAS 14 Segment Reporting
Issue 57 | November 2006 (105 KB)
IFRIC Interpretation 11 IFRS 2 Share-based Payment - Group and Treasury Share Transactions
Issue 56 | September 2006 (73 KB)
IFRIC Draft Interpretation D20 Customer Loyalty Programmes
Issue 55 | September 2006 (126 KB)
IASB's Projects Overview
Issue 54 | September 2006 (75 KB)
IFRIC Draft Interpretation D19 IAS 19 - The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements
Issue 53 | July 2006 (70 KB)
IFRIC Interpretation 10 Interim Financial Reporting and Impairment
Issue 52 | July 2006 (69 KB)
Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information
Issue 51 | July 2006 (75 KB)
Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
Issue 50 | June 2006 (83 KB)
Exposure Draft of Proposed Amendments to IAS 23 Borrowing Costs
Issue 49 | May 2006 (75 KB)
Publication of Draft IFRIC Due Process Handbook
Issue 48 | April 2006 (96 KB)
IASB's Project Plan
Issue 47 | March 2006 (74 KB)
Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements
Issue 46 | March 2006 (72 KB)
IFRIC Interpretation 9 Reassessment of Embedded Derivatives
Issue 45 | February 2006 (74 KB)
Exposure draft of Proposed amendments to IFRS 2, Share-based Payment - Vesting Conditions and Cancellations
Issue 44 | January 2006 (74 KB)
Exposure draft 8 operating segments
Issue 43 | January 2006 (73 KB)
IFRIC draft interpretation D18 interim financial reporting and impairment
Issue 42 | January 2006 (74 KB)
IFRIC interpretation 8 scope of IFRS 2
2005
Issue 41 | December 2005 (79 KB)
Amendments to IAS 21: The effects of changes in foreign exchange rates - Net investment in a foreign operation
Issue 40 | December 2005 (74 KB)
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
Issue 39 | December 2005 (75 KB)
Measurement Bases for Financial Accounting - Measurement on Initial Recognition
Issue 38 | December 2005 (74 KB)
IASB issues Discussion Paper on Management Commentary
Issue 37 | November 2005 (136 KB)
IFRSs and the E.U. endorsement process: a status report
Issue 36 | October 2005 (73 KB)
Publication of Amendments to IAS 39 Financial instruments: Recognition and measurement and IFRS 4 Insurance contracts - Financial guarantee contracts
Issue 35 | October 2005 (93 KB)
Publication of IFRIC 6 Liabilities arising from participating in a specific market - Waste electrical and electronic equipment
Issue 34 | September 2005 (80 KB)
Publication of IFRS 7 Financial Instruments: Disclosures
Issue 33 | August 2005 (74 KB)
Approval of changes to IASCF constitution
Issue 32 | August 2005 (73 KB)
Discussion paper achieving consistent application of IFRS in the EU issued by the EFRAG supervisory board
Issue 31 | August 2005 (87 KB)
Publication of exposure draft of proposed amendments to IAS 37 provisions, contingent liabilities and contingent assets and IAS 19 employee benefits
Issue 30 | August 2005 (80 KB)
Publication of exporsure draft of proposed amendments to IAS 27 consolidated and separate financial statements
Issue 29 | July 2005 (94 KB)
Publication of exporsure draft of proposed amendment to IFRS 3 business combinations
Issue 28 | July 2005 (72 KB)
Amendments to IFRS 6 exploration for and evaluation of mineral resources and IFRS 1 first-time adoption of IFRSs recently issued by the IASB
Issue 27 | July 2005 (76 KB)
This issue discusses the IASB’s publication of Amendment to IAS 39 Financial Instruments: Recognition and Measurement – The Fair Value Option.
Issue 26 | June 2005 (74 KB)
Publication of CESR's draft recommendations on the use of alternative performance measures by entities applying IFRSs
Issue 25 | June 2005 (74 KB)
Publication of IFRIC D16 Scope of IFRS 2
Issue 24 | June 2005 (76 KB)
Publication of IFRIC D17 IFRS 2 - Group and TreasuryShare Transactions
Issue 23 | May 2005 (73 KB)
Publication of of an exposure draft of proposed amendments to IFRS 6 Exploration for and evaluation of mineral resources and IFRS 1 First-time adoption of International Financial Reporting Standards issued by the IASB
Issue 22 | April 2005 (94 KB)
Publication of U.S. SEC's final rule for first-time adopters of IFRSs
Issue 21 | April 2005 (74 KB)
Publication of an amendment to IAS 39 Financial instruments: Recognition and measurement - Cash flow hedge accounting of forecast intragroup transactions issued by the IASB
Issue 20 | April 2005 (73 KB)
Publication of IFRIC draft interpretation D15 Reassessment of embedded derivatives
Issue 19 | March 2005 (100 KB)
Publication of IFRIC draft interpretations on service concession arrangements
Issue 18 | February 2005 (103 KB)
IFRSs and the E.U. endorsement process: a status report
Issue 17 | January 2005 (63 KB)
Publication of IFRIC 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
Issue 16 | January 2005 (63 KB)
Publication of Amendments to IAS 39 Financial instruments: Recognition and measurement - Transition and initial recognition of financial assets and financial liabilities
Issue 15 | January 2005 (72 KB)
Publication of Amendments to IAS 39 Financial instruments: Recognition and measurement - Transition and initial recognition of financial assets and financial liabilities
2004
Issue 14 | December 2004 (67 KB)
Publication of IFRS 6 Exploration for and evaluation of mineral resources
Issue 13 | December 2004 (100 KB)
Publication of IFRICD 11 Changes in contributions to employee share purchase plans
Issue 12 | December 2004 (64 KB)
Amendments to IAS 19 Employee benefits - Actuarial gains and losses, group plans and disclosures
Issue 11 | December 2004 (63 KB)
IFRIC 4 Determining whether an arrangement contains a lease
Issue 10 | December 2004 (62 KB)
IFRIC 2 Members' shares in co-operative entities and similar instruments
Issue 9 | December 2004 (58 KB)
Draft Interpretation D10 Liabilities arising from participating in a specific market - Waste electrical and electronic equipment
Issue 8 | December 2004 (63 KB)
Amendment to the scope of SIC-12 Consolidation - Special purpose entities
Issue 6 | October 2004 (55 KB)
IASB's Project Plan
Issue 5 | August 2004 (43 KB)
Publication of three EDs of proposed limited amendments to IAS 39
Issue 4 | August 2004 (36 KB)
Publication of ED 7
Issue 3 | July 2004 (60 KB)
Publication of Discussion Paper on SMEs, IFRIC D7, D8 and D9
Issue 2 | June 2004 (56 KB)
An overview of the IASB's current projects and their status
Issue 1 | May 2004 (51 KB)
Proposed amendments to IFRS 3, IAS 19, IAS 39 and IFRIC D6
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