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  • IAS 34 — Items not added to the agenda
    to the agenda IAS 17 Items not added to the agenda IAS 18 Items not added to the agenda IAS 19 Items not added to the agenda IAS 20 Items not added to the agenda IAS 21 Items not added to the agenda IAS 23 Items not added to the agenda IAS 24 Items not added to the agenda IAS 26 Items not added to the agenda IAS 27 Items not added to the agenda IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IAS 34 Items

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-34-not-added (2016-02-10)
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  • IAS 36 — Items not added to the agenda
    the agenda IAS 24 Items not added to the agenda IAS 26 Items not added to the agenda IAS 27 Items not added to the agenda IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IAS 36 Items not added to the agenda Background This page presents a summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 36 Impairment of Assets together with the Committee s public explanation of the reasons for not adding those items to its agenda Related Discussions IFRS 10 IFRS 11 Transition provisions in respect of impairment foreign exchange and borrowing costs 13 Nov 2013 The IFRS Interpretations Committee received a request to clarify the transition provisions of IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements in particular the lack of specific exemptions from retrospective application in respect of the application of IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 23 Borrowing Costs or IAS 36 Impairment of Assets IAS 27 IAS 28 Impairment of investments in associates in separate financial statements 23 Jan 2013 The IFRS Interpretations Committee considered the issue of whether in its separate financial statements an entity should apply the provisions of IAS 36 Impairment of Assets or IAS 39 Financial Instruments Recognition and Measurement to test its investments in subsidiaries joint ventures and associates carried at cost for impairment IAS 36 Calculation of value in use 04 Nov 2010 The Committee received a request for clarification on whether estimated future cash flows expected to arise from dividends that are calculated using dividend discount models DDMs are an appropriate cash flow projection when determining the calculation of value in use of a cash generating unit CGU in

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-36-not-added (2016-02-10)
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  • IAS 36 — Recoverable amount disclosures for non-financial assets
    amendment to IFRS 13 Fair Value Measurement modified some of the disclosure requirements in IAS 36 Impairment of Assets regarding measurement of the recoverable amount of impaired assets The amendments resulted from the IASB s decision in December 2010 to require additional disclosures about the measurement of impaired assets or a group of assets with a recoverable amount based on fair value less costs of disposal However one of the amendments made to IAS 36 potentially resulted in the disclosure requirements being broader than originally intended Instead of requiring the disclosure of the recoverable amount of impaired assets including goodwill as intended the amendment is perceived to require disclosure of the recoverable amount of any cash generating unit group of units for which the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to that unit group of units is significant in comparison with the entity s total carrying amount of goodwill or intangible assets with indefinite useful lives This project is designed the clarify the disclosure requirements of IAS 36 Current status of the project This project was completed in 2013 The IASB issued Recoverable Amount Disclosures for Non Financial Assets Amendments to IAS 36 on 29 May 2013 Project milestones Date Development Comments December 2012 Narrow scope project added to the active agenda 18 January 2013 ED 2013 1 Recoverable Amount Disclosures for Non Financial Assets published Comment deadline 19 March 2013 29 May 2013 Recoverable Amount Disclosures for Non Financial Assets Amendments to IAS 36 published Effective for annual periods beginning on or after 1 January 2014 Related Discussions IAS 36 Narrow scope amendment 23 Apr 2013 The Board discussed the proposed narrow scope amendment which address the issue that makes disclosure requirements broader than intended IAS 36 narrow scope amendment Recoverable amount disclosures

    Original URL path: http://www.iasplus.com/en/projects/completed/assets/ias-36-disclosures (2016-02-10)
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  • IAS 37 — Changes in decommissioning, restoration, and similar liabilities
    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 Liabilities IAS 37 Changes in decommissioning restoration and similar liabilities IAS 37 Interests in decommissioning and environmental rehabilitation funds IAS 37 Obligating event in the light of the EU Directive on waste electrical and electronic equipment IAS 37 IFRIC 6 Levies charged for participation in a market on a specified date Info IAS 37 Changes in decommissioning restoration and similar liabilities Background The IFRIC considered the accounting treatment of certain changes in decommissioning provisions It considered the accounting treatment for the effect of changes in the discount rate as defined in paragraph 47 of IAS 37 Provisions Contingent Liabilities and Contingent Assets and estimated cash flows In particular whether the effect of these changes should be capitalised or recognised in profit or loss Current status of the project This project has been completed IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities was issued on 27 May 2004 Project milestones Date Development Comments 4 September 2003 Draft Interpretation D2 Changes in Decommissioning Restoration and Similar Liabilities published Comments deadline 3 November 2003 27 May 2004 IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities issued Effective for annual periods beginning on or after 1 September 2004 Quick links IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities IAS 37 Provisions Contingent Liabilities and Contingent Assets Related news Board agenda project pages updated 21 Apr 2007 Two comment letters to IASB from EFRAG 15 Nov 2003 IFRIC issues draft interpretation D2 04 Sep 2003 All Related Related Standards

    Original URL path: http://www.iasplus.com/en/projects/completed/liabilities/project110 (2016-02-10)
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  • IAS 37 — Interests in decommissioning and environmental rehabilitation funds
    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 Liabilities IAS 37 Changes in decommissioning restoration and similar liabilities IAS 37 Interests in decommissioning and environmental rehabilitation funds IAS 37 Obligating event in the light of the EU Directive on waste electrical and electronic equipment IAS 37 IFRIC 6 Levies charged for participation in a market on a specified date Info IAS 37 Interests in decommissioning and environmental rehabilitation funds Background Some companies have obligations to decommission assets or for environmental rehabilitation that are recognised as provisions under IAS 37 Provisions Contingent Liabilities and Contingent Assets In some cases the company contributes to a fund established to meet the costs of the decommissioning or environmental rehabilitation The fund may be set up to meet the decommissioning costs of a single contributor or for several contributors IFRIC considered how interests in these funds should be accounted for Current status of the project This project has been completed IFRIC 5 Rights to Interests Arising from Decommissioning Restoration and Environmental Funds was issued on 15 December 2004 Project milestones Date Development Comments 15 January 2004 Draft Interpretation D4 Decommissioning Restoration and Environmental Rehabilitation Funds published Comment deadline 19 March 2004 15 December 2004 IFRIC 5 Rights to Interests Arising from Decommissioning Restoration and Environmental Funds issued Effective for annual periods beginning on or after 1 January 2006 Quick links IFRIC 5 Rights to Interests Arising from Decommissioning Restoration and Environmental Rehabilitation Funds Related news IFRIC Interpretation 5 is released 16 Dec 2004 IFRIC issues two draft interpretations for comment 15 Jan 2004 All Related Related

    Original URL path: http://www.iasplus.com/en/projects/completed/liabilities/project114 (2016-02-10)
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  • IAS 37 — Items not added to the agenda
    the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IAS 37 Items not added to the agenda Background This page presents a summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 37 Provisions Contingent Liabilities and Contingent Assets together with the Committee s public explanation of the reasons for not adding those items to its agenda Related Discussions IAS 37 Measurement of liabilities arising from emission trading schemes 14 May 2014 The IFRS Interpretations Committee received a request to clarify the measurement of a liability under IAS 37 that arises from an obligation to deliver allowances in an emission trading scheme IFRIC 21 Identification of a present obligation to pay a levy that is subject to a pro rata activity threshold as well as an annual activity threshold 25 Mar 2014 The IFRS Interpretations Committee received a request to clarify how the requirements in paragraph 8 of IFRIC 21 should be interpreted in identifying an obligating event for a levy The Committee discussed regimes in which an obligation to pay a levy arises as a result of activity during a period but is not payable until a minimum activity threshold as identified by the legislation is reached IAS 18 IAS 37 and IAS 39 Regulatory assets and liabilities 14 Nov 2012 The Interpretations Committee received a request seeking clarification on whether a regulatory asset or regulatory liability should be recognised in a particular situation in which a regulated entity is permitted to recover costs or required to refund some amounts independently of the delivery of future services IAS 37 Inclusion of own credit risk in discount rate 10 Mar 2011 The Interpretations Committee received a request for interpretation of the phrase the risks specific to the liability and whether this means that an entity s own credit risk performance risk should be excluded from any adjustments made to the discount rate used to measure liabilities IAS 37 IAS 38 Regulatory assets and liabilities 05 Mar 2009 The IFRIC received a request to consider whether

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-37-not-added (2016-02-10)
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  • IAS 37 — Obligating event in the light of the EU Directive on waste electrical and electronic equipment
    IAS 37 Obligating event in the light of the EU Directive on waste electrical and electronic equipment IAS 37 IFRIC 6 Levies charged for participation in a market on a specified date Info IAS 37 Obligating event in the light of the EU Directive on waste electrical and electronic equipment Background Directive 2002 96 EC of the European Parliament and of the Council of 27 January 2003 requires that from 13 August 2005 producers of electrical and electronic equipment must assume responsibility for proper disposal of such equipment when it has become waste The producers are responsible not only for ensuring that their products are handled and processed in an environmentally sound manner when they eventually become waste but also for financing the eventual disposal Producers can meet that responsibility individually by posting financial guarantees or through a collective scheme whereby they share joint responsibility Waste electrical and electronic equipment WEEE includes large and small household appliances IT and telecommunications equipment consumer equipment lighting equipment electrical and electronic tools with the exception of large scale stationary industrial tools toys leisure and sports equipment medical devices with the exception of implanted and infected products monitoring and control instruments automatic dispensers The accounting issue is what is the obligating event that would require a producer to accrue a provision for its obligation for proper disposal of WEEE Current status of the project This project has been completed IFRIC 6 Liabilities Arising from Participating in a Specific Market Waste Electrical and Electronic Equipment was issued on 1 September 2005 Project milestones Date Development Comments November 2004 Draft Interpretation D10 Liabilities arising from Participating in a Specific Market Waste Electrical and Electronic Equipment published Comment deadline 11 February 2005 1 September 2005 IFRIC 6 Liabilities Arising from Participating in a Specific Market Waste Electrical

    Original URL path: http://www.iasplus.com/en/projects/completed/liabilities/project115 (2016-02-10)
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  • IAS 37/IFRIC 6 — Levies charged for participation in a market on a specified date
    Market released Comment deadline 5 September 2012 20 May 2013 IFRIC 21 Levies published Effective for annual reporting periods beginning on or after 1 January 2014 Related Discussions IFRS Interpretation on Levies 25 Apr 2013 The Board discussed and ratified the Interpretation Committees draft interpretation on the accounting for levies IAS 37 and IFRIC 6 Waste Electrical and Electronic Equipment 12 Mar 2013 The Committee discussed a revised draft presented by the staff of the Interpretation on the accounting for levies charged by public authorities on entities that participate in a specific market IAS 37 IFRIC 6 IFRS Interpretation Levies 23 Jan 2013 The IFRS Interpretations Committee continued redeliberations on its proposed Interpretation on accounting for levies charged by a public authority on entities that participate in a specific market Levies Education session IASB only 19 Nov 2012 The Board discussed the report by the IFRS Interpretation Committee regarding the comments received on the draft interpretation on accounting for levies IAS 37 and IFRIC 6 Levies charged for participation in a specific market 15 May 2012 The IFRS Interpretations Committee considered a ballot draft interpretation presented by the staff The Interpretation addresses the accounting for levies other than income taxes that are within the scope of IAS 12 Income Taxes fines or other penalties imposed for breaches of legislation and contracts between a public authority and a private entity The most significant changes to the draft interpretation since that provided by the staff during the Committee s March 2012 meeting were the inclusion of core characteristics of levies within the scoping section of the draft interpretation and the addition of a Basis for Conclusions paragraph further describing that economic compulsion to continue operating in a future period does not create a constructive obligation to pay a levy IAS 37 and IFRIC 6 Levies charged for participation in a specific market date of recognition of liability 13 Mar 2012 The IFRS Interpretations Committee discussed draft interpretation and transition issues a proposal to withdraw IFRIC 6 and accounting for levies that are due only if a threshold is met IAS 37 and IFRIC 6 Levies charged for participation in a specific market date of recognition of liability 17 Jan 2012 The IFRS Interpretations Committee considered how levies charged for participation in a specific market should be recognised and measured in annual and interim financial statements The Committee decided to begin the drafting of an Interpretation but exclude at this stage the issue of how to account for levies that commence once a threshold has been reached IAS 37 IFRIC 6 Levies charged for participation in a market on a specified date 03 Nov 2011 Following previous meeting decisions to add the issue of whether the obligating event is the participation in an activity on the date specified by the legislation or whether other factors create an earlier obligation to its agenda the focus of November 2011 deliberations was to consider when the liability for the obligation to pay a levy should be

    Original URL path: http://www.iasplus.com/en/projects/completed/liabilities/ias-37-levies (2016-02-10)
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