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  • IFRS 2 — Entity termination of an employee's employment
    Login or Register Deloitte User Login 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 Projects Major projects Narrow scope amendments Research projects Post implementation reviews Agenda consultations Completed projects Annual improvements Assets Conceptual framework Consolidation and business combinations Employee benefits Financial instruments Financial statements and disclosure First time adoption Income taxes Leases Liabilities Revenue Share based payments Other Items not added to the agenda IFRIC Navigation Share based payments IFRS 2 Changes in contributions to employee stock purchase plans ESPPs IFRS 2 Group cash settled share based payment arrangements IFRS 2 Scope of IFRS 2 IFRS 2 Vesting conditions and cancellations IFRS 2 Entity termination of an employee s employment IFRS 2 Treasury share transactions and group transactions IFRS 2 Vesting and non vesting conditions Share based payments Info IFRS 2 Entity termination of an employee s employment Background An IFRS Interpretations Committee project considering the accounting treatment in IFRS 2 Share based Payment of share based payment awards when the entity terminates the employment of an employee Current status of the project This issue may be referred to the IASB for consideration as part of a wider project to improve IFRS 2 Quick links IFRS 2 Share based Payment Related Standards IFRS 2 All Related Related Projects IFRS 2 Research project on share based payments All Related 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 entities See Legal for additional copyright and

    Original URL path: http://www.iasplus.com/en/projects/completed/sbp/ifrs-2-early-termination (2016-02-10)
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  • IFRS 2 — Vesting and non-vesting conditions
    2 Treasury share transactions and group transactions IFRS 2 Vesting and non vesting conditions Share based payments Info IFRS 2 Vesting and non vesting conditions Background The IFRIC received a request in May 2009 to clarify the definition of vesting conditions and non vesting conditions in IFRS 2 Share based Payment In particular the questions the IFRIC was asked to clarify are Does there need to be a direct link between a performance target and the individual employee s service for a condition to be a performance condition When determining whether a target qualifies as a performance condition does it matter whether the specified service period is shorter or longer than the period over which the performance target should be met Current status of the project This project is currently on hold The IASB continues to monitor issues arising in relation to IFRS 2 Related Discussions Annual improvements 2010 2012 cycle IFRS 2 Vesting conditions 20 Nov 2013 The Board discussed inconsistencies with an EITF consensus and its proposed amendments on performance targets that are achieved after the related service period IFRS 2 Review of the requests received by the IFRS Interpretations Committee 22 Sep 2011 The Board discussed recommendations from the IFRS Interpretations Committee on which issues the Committee did not take onto its agenda should be considered by the Board in a future agenda proposal for IFRS 2 Share based Payment IFRS 2 Vesting and non vesting conditions 10 Mar 2011 In response to a request from the IASB the IFRS Interpretations Committee considered a summary of various IFRS 2 Share based Payment issues that had been received since 2005 IFRS Interpretations Committee update 16 Nov 2010 The IASB discussed two issues discussed by the IFRS Interpretations Committee at their November meeting 1 vesting and non vesting conditions under IFRS 2 2 put options written over non controlling interests IFRS Interpretations Committee update from last meeting 16 Sep 2010 The Board received an update on the activities of the IFRS Interpretations Committee and considered a number of issues related to IFRS 2 Share based Payment IFRS 2 Vesting and non vesting conditions 08 Jul 2010 The IFRS Interpretations Committee continued deliberations on the distinction between vesting and non vesting conditions with the objective of determining the next steps in the process IFRS 2 Vesting and non vesting conditions 06 May 2010 The IFRS Interpretations Committee considered a staff prepared comprehensive analysis of proposed classifications of vesting and non vesting conditions and their interaction IFRS 2 Vesting and non vesting conditions 04 Mar 2010 At the January 2010 meeting the IFRIC had tentatively agreed to add a project to its agenda to clarify the distinction between a service condition a performance condition and a non vesting condition At this meeting the staff provided an analysis and preliminary staff views IFRS 2 Vesting and non vesting conditions 07 Jan 2010 The IFRIC was reminded that it received a request in May 2009 to clarify the definition of vesting conditions and

    Original URL path: http://www.iasplus.com/en/projects/completed/sbp/ifrs-2-vesting-non-vesting (2016-02-10)
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  • IFRS 5 — Definition of 'discontinued operations'
    Net debt Earnings per share Financial statement presentation Comprehensive project Financial statement presentation Financial statements and comparatives Financial statement presentation Other comprehensive income IAS 1 Disclosures about going concern IAS 24 State controlled entities and definition of related party IAS 34 Disclosures in interim reporting periods IFRS 5 Definition of discontinued operations IFRS for small and medium sized entities IFRS for SMEs Comprehensive review 2012 2014 Management commentary Reporting comprehensive income performance reporting Segment reporting Convergence issues Info IFRS 5 Definition of discontinued operations Background In their joint project on financial statement presentation the IASB and FASB decided to develop a common definition of discontinued operations and require common disclosures about components of an entity that have been or will be disposed of In order to avoid delay the boards decided to address these issues separately from the financial statement presentation project Accordingly the goal of this project is to amplify the definition of a discontinued operation in IFRS 5 Non current Assets Held for Sale and Discontinued Operations Current status of the project This project is currently paused Project milestones Date Development Comments April 2007 Added to the IASB s active agenda 25 September 2008 Exposure Draft Discontinued Operations Proposed amendments to IFRS 5 issued Comment deadline 23 January 2009 Related Discussions Financial statement presentation Discontinued operations 29 Mar 2011 The staff discussed with the IASB a plan for re exposing the discontinued operations proposals based on redeliberations from the 2008 exposure draft Technical plan 17 Nov 2010 The IASB and FASB briefly discussed the timing of each of the Memorandum of Understanding MOU joint projects in preparation for the intended issue of an updated technical plan Three projects were discussed in detail financial instruments discontinued operations and the Conceptual Framework All Related Quick links IFRS 5 Non current

    Original URL path: http://www.iasplus.com/en/projects/completed/fs/ifrs-5-definition (2016-02-10)
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  • IFRS Interpretations Committee agenda discussions
    fund manager acts as agent and holds own investment in the fund IAS 21 Foreign exchange restrictions and hyperinflation 16 Jul 2014 The IFRS Interpretations Committee considered a request for guidance on the translation and consolidation of the results and financial position of foreign operations in Venezuela under IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 39 Holder s accounting for exchange of equity instruments 16 Jul 2014 The IFRS Interpretations Committee considered a request for clarification on the accounting by the holder of equity instruments in the circumstance in which the issuer exchanges its original equity instruments for new equity instruments in the same organisation but with different terms IAS 16 Accounting for net proceeds and costs of testing on property plant and equipment 16 Jul 2014 The IFRS Interpretations Committee considered a a request for clarification on the accounting for net proceeds received during the course of testing an item of property plant and equipment PPE in the case that the net proceeds exceed the costs of testing IAS 12 Recognition of deferred tax for a single asset in a corporate wrapper 15 Jul 2014 The IFRS Interpretations Committee finalised its tentative agenda decision in relation to a request to clarify the accounting for deferred tax in the consolidated financial statements of the parent when the subsidiary has only one single asset within it the asset inside and the parent expects to recover the carrying amount of the asset inside by selling the shares in the subsidiary the shares IFRS 2 Price difference between the institutional offer price and the retail offer price for shares in an initial public offering 15 Jul 2014 The IFRS Interpretations Committee finalised its tentative agenda decision on a request to clarify how an entity should account for a price difference between the institutional offer price and the retail offer price for shares issued in an IPO IAS 34 Condensed statement of cash flows 15 Jul 2014 The IFRS Interpretations Committee finalised its agenda decision concerning the clarification of the requirements regarding the presentation and content of the condensed statement of cash flows in the interim financial statements IAS 39 Classification of a hybrid financial instrument by the holder 15 Jul 2014 The IFRS Interpretations Committee finalised its agenda decision on this topic after considering an analysis of the comment letters received on the draft agenda decision IAS 1 Disclosure requirements about an assessment of going concern 15 Jul 2014 The IFRS Interpretations Committee considered feedback on the comment letters received on its tentative agenda decision regarding disclosures required in relation to material uncertainties related to events or conditions that may cast significant doubt upon the entity s ability to continue as a going concern IAS 1 Issues related to the application of IAS 1 13 May 2014 The Committee discussed an analysis of the comments received on the tentative agenda decision and the wording for the final agenda decision IAS 16 Disclosure of carrying amount information for assets stated

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-ic-agenda-discussions (2016-02-10)
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  • Impairment of assets
    IAS Plus Topics Communications Toggle navigation Search site Navigation Projects Agenda consultations Completed projects Annual improvements Assets Conceptual framework Consolidation and business combinations Employee benefits Financial instruments Financial statements and disclosure First time adoption Income taxes Leases Liabilities Other Revenue Share based payments Items not added to the agenda IFRIC Major projects Narrow scope amendments Post implementation reviews Research projects Navigation Assets Emission rights Extractive activities Exploration for and evaluation of mineral resources Extractive activities Comprehensive project IAS 16 Contingent pricing of property plant and equipment IAS 16 Stripping costs in the production phase of a mine IAS 16 IAS 38 Acceptable methods of depreciation and amortisation IAS 36 Recoverable amount disclosures for non financial assets IAS 38 Compliance costs for REACH IAS 41 Bearer plants IAS 41 Fair value measurement issues in agriculture Impairment of assets Rate regulated activities Interim standard Info Impairment of assets Background This is a joint IASB FASB project which would examine issues addressed in existing standards on impairment to arrive at a common resolution Issues might include use of impairment triggers definition of impairment and reversals of impairment losses The final product of this project would likely be amendments to IAS 36 Impairment of Assets Current status of the project This project is currently inactive Related Discussions Convergence Topics 18 Jul 2002 The Board discussed certain areas of difference among major national accounting standards and IAS where there are opportunities for convergence All Related Related news Discussions at the joint IASB ASBJ meeting 04 Nov 2011 Further notes from the June IASB meeting 15 Jun 2011 EFRAG FEE paper on expected loss model 10 Dec 2009 IASB conclusions on FASB FSPs 25 Apr 2009 PCAOB alert on fair value and impairment audit issues 22 Apr 2009 All Related Related Publications Accounting Roundup May 2012

    Original URL path: http://www.iasplus.com/en/projects/completed/assets/impairment-of-assets (2016-02-10)
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  • Insurance contracts — Comprehensive project
    amounts that would be recognised in profit or loss in accordance with IFRS 9 and the amounts recognised in profit or loss in accordance with IAS 39 Financial Instruments Recognition and Measurement IAS 39 subject to meeting certain criteria Insurance contracts 25 Jun 2015 The IASB held an education session on 23 June 2015 to consider the hedging of risks related to insurance activities and three issues relating to insurers application of IFRS 9 Financial Instruments prior to the effective date of the new IFRS on insurance contracts At the meeting held on 25 June the IASB discussed the application of the general model to contracts with participation features At this meeting the IASB took decisions on the variable fee approach for direct participation contracts and the recognition of the contractual service margin CSM in profit or loss for contracts with participation features Insurance contracts 20 May 2015 The Board discussed the application of variable fee approach proposed accounting for indirect participation contracts and the interaction between IFRS 9 and the insurance contracts project Insurance contracts 27 Mar 2015 The meeting discussed a presentation from the Accounting Standards Board of Japan ASBJ which proposed that the contractual service margin CSM of an insurance contract should be presented in the accumulated balance of other comprehensive income AOCI and sought the ASAF s advice on specific issues relating to the new insurance contracts Standard as the earliest possible mandatory date of this Standard will be after the mandatory effective date of IFRS 9 Financial Instruments Insurance contracts 19 Mar 2015 The IASB held an education session on 19 March 2015 to discuss adaptations for insurance contracts that provide policyholders with benefits that are dependent from returns generated by underlying items such as investment returns from financial assets that the insurer holds to back those insurance liabilities participating contracts Insurance contracts 19 Feb 2015 The IASB held an education session on 19 February 2015 during which it discussed the level of aggregation of insurance contracts for recognition and measurement purposes with a particular emphasis on assessing the possible differences that the new IFRS would have to consider if the contracts have participation features Insurance contracts 22 Jan 2015 The Board discussed the transition relief proposals in the 2013 exposure draft Insurance contracts 19 Nov 2014 The IASB held an education session where representatives of the European Insurance CFO Forum CFO Forum presented their alternative proposal for the accounting for insurance contracts with participating features Alternative Proposal Insurance contracts 23 Oct 2014 The IASB discussed and reached tentative decisions on the initial application of the forthcoming IFRS to contracts with no participating features The IASB reaffirmed the conclusion in the 2013 ED that the new Standard should be applied retrospectively in accordance with IAS 8 unless impracticable If full retrospective application is impracticable the IASB reconfirmed that a simplified approach should be applied This would be as proposed in the 2013 ED but modified on how the risk adjustment should be restated at the

    Original URL path: http://www.iasplus.com/en/projects/major/insurance (2016-02-10)
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  • Adoption of IASC Standards and SIC Interpretations
    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 Projects Major projects Narrow scope amendments Research projects Post implementation reviews Agenda consultations Completed projects Annual improvements Assets Conceptual framework Consolidation and business combinations Employee benefits Financial instruments Financial statements and disclosure First time adoption Income taxes Leases Liabilities Revenue Share based payments Other Items not added to the agenda IFRIC Navigation Annual improvements Adoption of IASC Standards and SIC Interpretations Annual improvements 2006 2008 cycle Annual improvements 2007 2009 cycle Annual improvements 2008 2010 cycle Annual improvements 2009 2011 cycle Annual improvements 2010 2012 cycle Annual improvements 2011 2013 cycle Annual improvements 2013 2015 cycle Improvements to existing International Accounting Standards 2001 2003 Annual improvements 2012 2014 cycle Info Adoption of IASC Standards and SIC Interpretations Background At its meeting in April 2001 the IASB approved a resolution to adopt the IASC Standards and SIC Interpretations existing at 1 April 2001 the date that IASB assumed responsibility for setting International Accounting Standards Current status of the project The resolution passed was as follows All Standards and Interpretations issued under previous constitutions continue to be applicable unless and until they are amended or withdrawn The international Accounting Standards Board may amend or withdraw International Accounting Standards and SIC Interpretations issued under previous constitutions of IASC as well as issue new Standards and Interpretations Related news Japan will allow some companies to use IFRSs 02 Dec 2009 IFRS e learning for directors 20 Jan 2009 IASB officially takes over from IASC 01 Apr 2001 All Related Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited

    Original URL path: http://www.iasplus.com/en/projects/completed/aip/project102 (2016-02-10)
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  • Agenda consultation 2011
    provide a consistent and practical basis for standard setting Third the IASB was asked to make some targeted improvements that respond to the needs of new adopters of IFRSs Fourth the IASB was asked to pay greater attention to the implementation and maintenance of the Standards Finally the IASB was asked to improve the way in which the IASB develops new Standards by conducting more rigorous cost benefit analysis and problem definition earlier on in the standard setting process Summary of projects included in the Feedback Statement Standards levels projects Research projects MoU and joint projects with FASB Financial instruments Leases Revenue recognition Insurance New projects IAS 41 Bearer biological assets Rate regulated activities Comprehensive project Rate regulated activities Interim standard IAS 27 Equity method in separate financial statements Priority projects Emissions trading schemes Business combinations under common control Discount rates Equity method of accounting Intangible assets including extractive activities and research development activities Financial instruments with the characteristics of equity Foreign currency translation Non financial liabilities amendments to IAS 37 Financial reporting in high inflationary economies Longer term projects Income taxes Post employment benefits Share based payments Other Priority project Conceptual Framework Other activities Islamic Shariah compliant transactions and instruments Disclosure Project milestones Date Development Comments February 2010 IASCF Trustees Constitution Review introduces three yearly consultation process 20 June 2011 IASB formally announces public consultation process 26 July 2011 Request for Views Agenda Consultation 2011 published Comment deadline 30 November 2011 18 December 2012 Feedback Statement Agenda Consultation 2011 published Conclusion of agenda consultation Related Discussions Research programme 23 Jul 2014 The Board was presented a paper setting out how the IASB should prioritise the projects in the research programme The research programme 22 Apr 2014 The Board received a presentation by the Senior Director for Technical Activities on the IASB s research programme He outlined how the research activities had developed over time and how they became a more formal part of the due process He gave an overview of the current inventory of research projects and discussed their staffing As a particular example the project manager on the research project for distinguishing liabilities from equity provided an overview of the project plan No decisions were taken Conceptual framework 28 Sep 2012 The staff presented their proposals to the Board as to how to approach the project on the conceptual framework The staff recommended that the conceptual framework project should focus on elements of financial statements measurement reporting entity presentation and disclosure They also noted that the aim would be to work towards a single discussion paper covering all of the areas rather than the previous joint IASB and FASB phase project on the conceptual framework rather than separate discussion papers for each area Agenda consultation 23 May 2012 The IASB staff presented a summary of the feedback received in response to the IASB s request for views Agenda Consultation 2011 including a summary of the IASB s responses to the feedback Agenda consultation Comment letter summary 26

    Original URL path: http://www.iasplus.com/en/projects/agenda/agenda-consultation-2011 (2016-02-10)
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