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  • IFRS Advisory Council
    Deloitte observer notes and other information related to meetings of the IFRS Advisory Council The Advisory Council normally meets three times a year each time for a period of two days Related Meetings IFRS Advisory Council meeting 24 25 February 2014 The IFRS Advisory Council met in London on 24 25 February 2014 Topics discussed included key strategic issues IASB and Trustee activities the IPSASB governance review leases corporate reporting the education initiative and the investor outreach strategy 24 Feb 2014 25 Feb 2014 IFRS Advisory Council meeting 10 11 June 2013 The IFRS Advisory Council met in London on 10 11 June 2013 Topics discussed included the costs and benefits of IFRS adoption project updates and discussion on various IASB projects an evaluation of the post implementation review process the Accounting Standards Advisory Forum ASAF and the role and composition of the IFRS Advisory Council 10 Jun 2013 11 Jun 2013 IFRS Advisory Council meeting 25 26 February 2013 The IFRS Advisory Council met in London on 25 26 February 2013 The meeting covered a broad range of topics including the impact of the newly created Accounting Standards Advisory Forum ASAF on the IFRS Advisory Council updates on the IASB s January 2013 Disclosure Forum and on the disclosure principles in the Conceptual Framework a discussion of the limited amendments to IFRS 9 and other matters 25 Feb 2013 26 Feb 2013 IFRS Advisory Council meeting 22 23 October 2012 The IFRS Advisory Council met in London on 22 23 October 2012 The meeting covered a broad range of topics including the proposed Accounting Standards Forum formalising ties with national and regional standard setters IASB agenda proposals on rate regulated activities and bearer biological assets under IAS 41 improving consistent application of IFRSs project updates and other matters 22

    Original URL path: http://www.iasplus.com/en/meeting-types/advisory/ifrs-advisory-council (2016-02-10)
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  • Accounting Standards Advisory Forum
    Login Name Password Login Register Forgot password Welcome My account Logout IAS Plus Global English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home News Publications Meetings Standards Projects Jurisdictions Resources My IAS Plus Topics Communications Toggle navigation Search site Navigation Deloitte meeting notes International Accounting Standards Board IFRS Interpretations Committee IFRS Foundation Trustees Advisory bodies IFRS Advisory Council Accounting Standards Advisory Forum Info Accounting Standards Advisory Forum On this page you will find Deloitte observer notes and other information related to meetings of the Accounting Standards Advisory Forum ASAF Related Meetings Accounting Standards Advisory Forum meeting 26 27 March 2015 The Accounting Standards Advisory Forum met in London on 26 27 March 2015 The meeting discussed a number of the IASB s active projects including the conceptual framework leases the disclosure initiative and insurance contracts IFRS 15 Revenue from Contracts with Customers and initial feedback from the ASAF review were also be discussed 26 Mar 2015 27 Mar 2015 Accounting Standards Advisory Forum meeting 8 9 April 2013 The inaugural meeting of the Accounting Standards Advisory Forum was held in London on 8 9 April 2013 The meeting included the signing of the ASAF Memorandum of Understanding discussions on conceptual framework and a high level summary of the IASB and FASB Impairment projects 08 Apr 2013 09 Apr 2013 Quick links About meeting notes Accounting Standards Advisory Forum ASAF Upcoming meetings February 2016 IASB meeting February 2016 IFRS Advisory Council meeting March 2016 IASB meeting education session March 2016 IASB meeting March 2016 IFRS Interpretations Committee meeting Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of their related

    Original URL path: http://www.iasplus.com/en/meeting-types/advisory/asaf (2016-02-10)
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  • About meeting notes
    Standards Projects Jurisdictions Resources My IAS Plus Topics Communications Toggle navigation Search site Info About meeting notes 21 Feb 2012 We maintain a comprehensive and independent record of meetings of the International Accounting Standards Board IFRS Interpretations Committee and other related bodies This page provides background to our meeting notes As an independent source our meeting summaries are based on notes taken by observers at the relevant meeting and should not be regarded as an official or final summary IASB meetings The IASB publishes summaries of the deliberations at Board meetings in its newsletter IASB Update The IASB also provides audio summaries of Board meetings project updates and other useful information podcasts Past issues of IASB Update and prior podcasts are available on the IASB s website On individual project pages on the IASB website you will find links to observer notes and excerpts from IASB Update relating to that project IFRS Interpretations Committee meetings The IFRIC publishes summaries of the deliberations at IFRIC meetings in its newsletter IFRIC Update Past issues of IFRIC Update are available on IASB s website Other meetings We also provide Deloitte observer notes from other meetings and conferences In each case the Deloitte observer notes should not be considered an official summary of the meeting Readers should refer to official documentation where available for such meetings Related Topics Resources Welcome to IAS Plus Quick links Our meeting notes directory Deloitte observer notes from IASB meetings Deloitte observer notes from IFRS Interpretations Committee meetings Related news IASB publishes updated list of IFRS learning resources 04 Dec 2015 Canada joins the IAS Plus family Le Canada se joint à la famille IAS Plus 03 Jun 2015 IAS Plus now more mobile friendly 06 Dec 2014 About news 05 Dec 2014 About our Twitter feeds 27 Jun

    Original URL path: http://www.iasplus.com/en/othernews/about/about-meeting-notes (2016-02-10)
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  • March 2016 IFRS Interpretations Committee meeting
    IAS Plus Global English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home News Publications Meetings Standards Projects Jurisdictions Resources My IAS Plus Topics Communications Toggle navigation Search site Navigation IFRS Interpretations Committee meetings 2011 2012 2013 2014 2015 2016 January 2016 IFRS Interpretations Committee meeting March 2016 IFRS Interpretations Committee meeting Info March 2016 IFRS Interpretations Committee meeting When 22 Mar 2016 09 00 AM to 23 Mar 2016 05 00 PM Timezone UTC Where London Add event to calendar vCal iCal The IFRS Interpretations Committee is meeting at the IASB s offices on 22 23 March 2016 More information about this event Related Topics Date type IFRS Interpretations Committee meetings Resources IFRS Interpretations Committee Related news We comment on two IFRIC draft Interpretations 19 Jan 2016 We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee 19 Jan 2016 January 2016 IFRS Interpretations Committee meeting notes posted 12 Jan 2016 Pre meeting summaries for the January IFRS Interpretations Committee meeting 08 Jan 2016 Three reappointments made to the IFRS Interpretations Committee 05 Jan 2016 Agenda for the January 2016 IFRS Interpretations Committee meeting 04 Jan 2016 All Related Related Publications Deloitte comment letter on IFRIC draft Interpretation 2015 2 Foreign currency transactions and advance consideration 19 Jan 2016 Deloitte comment letter on IFRIC draft Interpretation 2015 1 Uncertainty over income tax treatments 19 Jan 2016 Deloitte comment letter on tentative agenda decision on IFRS 9 and IAS 39 Derecognition of financial assets 19 Jan 2016 Deloitte comment letter on tentative agenda decision on IAS 20 Recoverable cash payments 19 Jan 2016 All Related Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or a member

    Original URL path: http://www.iasplus.com/en/events/ifrs-ic/2016/march (2016-02-10)
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  • Standards
    2003 IAS 34 Interim Financial Reporting 1998 IAS 35 Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005 1998 IAS 36 Impairment of Assets 2004 IAS 37 Provisions Contingent Liabilities and Contingent Assets 1998 IAS 38 Intangible Assets 2004 IAS 39 Financial Instruments Recognition and Measurement Superseded by IFRS 9 effective 1 January 2018 where IFRS 9 is applied 2003 IAS 40 Investment Property 2003 IAS 41 Agriculture 2001 IFRIC Interpretations Name Issued IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities 2004 IFRIC 2 Members Shares in Co operative Entities and Similar Instruments 2004 IFRIC 3 Emission Rights Withdrawn June 2005 2004 IFRIC 4 Determining Whether an Arrangement Contains a Lease Will be superseded by IFRS 16 as of 1 January 2019 2004 IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds 2004 IFRIC 6 Liabilities Arising from Participating in a Specific Market Waste Electrical and Electronic Equipment 2005 IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 2005 IFRIC 8 Scope of IFRS 2 Withdrawn effective 1 January 2010 2006 IFRIC 9 Reassessment of Embedded Derivatives 2006 IFRIC 10 Interim Financial Reporting and Impairment 2006 IFRIC 11 IFRS 2 Group and Treasury Share Transactions Withdrawn effective 1 January 2010 2006 IFRIC 12 Service Concession Arrangements 2006 IFRIC 13 Customer Loyalty Programmes Will be superseded by IFRS 15 as of 1 January 2018 2007 IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset Minimum Funding Requirements and their Interaction 2007 IFRIC 15 Agreements for the Construction of Real Estate Will be superseded by IFRS 15 as of 1 January 2018 2008 IFRIC 16 Hedges of a Net Investment in a Foreign Operation 2008 IFRIC 17 Distributions of Non cash Assets to Owners 2008 IFRIC 18 Transfers of Assets from Customers Will be superseded by IFRS 15 as of 1 January 2018 2009 IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 2009 IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 2011 IFRIC 21 Levies 2013 SIC Interpretations Name Issued SIC 1 Consistency Different Cost Formulas for Inventories Superseded 1997 SIC 2 Consistency Capitalisation of Borrowing Costs Superseded 1997 SIC 3 Elimination of Unrealised Profits and Losses on Transactions with Associates Superseded 1997 SIC 5 Classification of Financial Instruments Contingent Settlement Provisions Superseded 1998 SIC 6 Costs of Modifying Existing Software Superseded 1998 SIC 7 Introduction of the Euro 1998 SIC 8 First Time Application of IASs as the Primary Basis of Accounting Superseded 1998 SIC 9 Business Combinations Classification either as Acquisitions or Unitings of Interests Superseded 1998 SIC 10 Government Assistance No Specific Relation to Operating Activities 1998 SIC 11 Foreign Exchange Capitalisation of Losses Resulting from Severe Currency Devaluations Superseded 1998 SIC 12 Consolidation Special Purpose Entities Superseded by IFRS 10 and IFRS 12 effective 1 January 2013 1998 SIC 13 Jointly Controlled Entities Non Monetary Contributions by Venturers Superseded by IFRS 11 and IFRS 12 effective for annual periods beginning

    Original URL path: http://www.iasplus.com/en/standards/standards (2016-02-10)
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  • International Financial Reporting Standards
    time Adoption of International Financial Reporting Standards 24 Nov 2008 01 Jul 2009 IFRS 2 Share based Payment 19 Feb 2004 01 Jan 2005 IFRS 3 Business Combinations 10 Jan 2008 01 Jul 2009 IFRS 4 Insurance Contracts 31 Mar 2004 01 Jan 2005 IFRS 5 Non current Assets Held for Sale and Discontinued Operations 31 Mar 2004 01 Jan 2005 IFRS 6 Exploration for and Evaluation of Mineral Resources 09 Dec 2004 01 Jan 2006 IFRS 7 Financial Instruments Disclosures 18 Aug 2005 01 Jan 2007 IFRS 8 Operating Segments 30 Nov 2006 01 Jan 2009 IFRS 9 Financial Instruments 24 Jul 2014 01 Jan 2018 IFRS 10 Consolidated Financial Statements 12 May 2011 01 Jan 2013 IFRS 11 Joint Arrangements 12 May 2011 01 Jan 2013 IFRS 12 Disclosure of Interests in Other Entities 12 May 2011 01 Jan 2013 IFRS 13 Fair Value Measurement 12 May 2011 01 Jan 2013 IFRS 14 Regulatory Deferral Accounts 30 Jan 2014 01 Jan 2016 IFRS 15 Revenue from Contracts with Customers 28 May 2014 01 Jan 2018 IFRS 16 Leases 13 Jan 2016 01 Jan 2019 Note The table above lists the most recent version s of each pronouncement and the date each version was originally issued Click through to our page for each pronouncement for a full history Quick links IFRS in your pocket our guide to all pronouncements on issue Effective dates of IFRSs and amendments Latest pronouncements issued by the IASB and IFRIC Latest news Reactions to the proposed amendments intended to address concerns about the different effective dates of IFRS 9 and the forthcoming new insurance contracts standard 08 Feb 2016 We comment on the IASB s proposed amendments to IFRS 4 08 Feb 2016 FEE briefing paper on the endorsement of IFRS 9 08 Feb

    Original URL path: http://www.iasplus.com/en/standards/ifrs (2016-02-10)
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  • International Accounting Standards
    Estimates and Errors 2003 IAS 9 Accounting for Research and Development Activities Superseded by IAS 38 effective 1 July 1999 IAS 10 Events After the Reporting Period 2003 IAS 11 Construction Contracts Will be superseded by IFRS 15 as of 1 January 2017 1993 IAS 12 Income Taxes 1996 IAS 13 Presentation of Current Assets and Current Liabilities Superseded by IAS 1 effective 1 July 1998 IAS 14 Segment Reporting Superseded by IFRS 8 effective 1 January 2009 1997 IAS 15 Information Reflecting the Effects of Changing Prices Withdrawn December 2003 2003 IAS 16 Property Plant and Equipment 2003 IAS 17 Leases 2003 IAS 18 Revenue Will be superseded by IFRS 15 as of 1 January 2017 1993 IAS 19 Employee Benefits 1998 Superseded by IAS 19 2011 effective 1 January 2013 1998 IAS 19 Employee Benefits 2011 2011 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 1983 IAS 21 The Effects of Changes in Foreign Exchange Rates 2003 IAS 22 Business Combinations Superseded by IFRS 3 effective 31 March 2004 1998 IAS 23 Borrowing Costs 2007 IAS 24 Related Party Disclosures 2009 IAS 25 Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001 IAS 26 Accounting and Reporting by Retirement Benefit Plans 1987 IAS 27 Separate Financial Statements 2011 2011 IAS 27 Consolidated and Separate Financial Statements Superseded by IFRS 10 IFRS 12 and IAS 27 2011 effective 1 January 2013 2003 IAS 28 Investments in Associates and Joint Ventures 2011 2011 IAS 28 Investments in Associates Superseded by IAS 28 2011 and IFRS 12 effective 1 January 2013 2003 IAS 29 Financial Reporting in Hyperinflationary Economies 1989 IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 1 January 2007 1990 IAS 31 Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 2003 IAS 32 Financial Instruments Presentation 2003 IAS 33 Earnings Per Share 2003 IAS 34 Interim Financial Reporting 1998 IAS 35 Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005 1998 IAS 36 Impairment of Assets 2004 IAS 37 Provisions Contingent Liabilities and Contingent Assets 1998 IAS 38 Intangible Assets 2004 IAS 39 Financial Instruments Recognition and Measurement Superseded by IFRS 9 where IFRS 9 is applied 2003 IAS 40 Investment Property 2003 IAS 41 Agriculture 2001 Note The above table lists the most recent version or versions if a pronouncement has not yet been superseded of each pronouncement and the date that revisions was originally issued Where a pronouncement has been reissued with the same or a different name the date indicated in the above table is the date the revised pronouncement was reissued these are indicated with an asterisk The majority of the pronouncements have also been amended through IASB or IFRS Interpretations Committee projects for consequential amendments arising on the issue of other pronouncements the annual improvements process and other factors Our page for each pronouncement has a full history of the

    Original URL path: http://www.iasplus.com/en/standards/ias (2016-02-10)
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  • IFRIC Interpretations
    and Similar Liabilities 2004 01 Sep 2004 IFRIC 2 Members Shares in Co operative Entities and Similar Instruments 2004 01 Jan 2005 IFRIC 3 Emission Rights withdrawn 2004 01 Mar 2005 IFRIC 4 Determining Whether an Arrangement Contains a Lease 2004 01 Jan 2006 IFRIC 5 Rights to Interests Arising from Decommissioning Restoration and Environmental Rehabilitation Funds 2004 01 Jan 2006 IFRIC 6 Liabilities Arising from Participating in a Specific Market Waste Electrical and Electronic Equipment 2005 01 Dec 2005 IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 2005 01 Mar 2006 IFRIC 8 Scope of IFRS 2 2006 01 May 2006 IFRIC 9 Reassessment of Embedded Derivatives 2006 01 Jun 2006 IFRIC 10 Interim Financial Reporting and Impairment 2006 01 Nov 2006 IFRIC 11 IFRS 2 Group and Treasury Share Transactions 2006 01 Mar 2007 IFRIC 12 Service Concession Arrangements 2006 01 Jan 2008 IFRIC 13 Customer Loyalty Programmes 2007 01 Jan 2008 IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset Minimum Funding Requirements and their Interaction 2007 01 Jan 2008 IFRIC 15 Agreements for the Construction of Real Estate 2008 01 Jan 2009 IFRIC 16 Hedges of a Net Investment in a Foreign Operation 2008 01 Oct 2008 IFRIC 17 Distributions of Non cash Assets to Owners 2008 01 Jul 2009 IFRIC 18 Transfers of Assets from Customers 2009 01 Jul 2009 IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 2009 01 Jul 2010 IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 2011 01 Jan 2013 IFRIC 21 Levies 2013 01 Jan 2014 Note The table above lists the most recent version s of each pronouncement and the date each version was originally issued Click through to our page for each pronouncement for a full

    Original URL path: http://www.iasplus.com/en/standards/ifric (2016-02-10)
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