IFRIC Deliberations
- Disclosures requirements about assessment of going concern
Click here to view "Discussion & Papers" >> - Issues related to the application of IAS 1
Click here to view "Discussion & Papers" >> - Classification of liabilities (Proposed amendment to IAS 1)
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Accounting for Core Inventories
Click here to view "Discussion & Papers" >>
Work In Progress
- Should interest be accreted on prepayments in long-term supply contracts?
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Identification of Cash Equivalents
Click here to view "Discussion & Papers" >>
Work In Progress
- Distinction between a change in an accounting policy and a change in an accounting estimate
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Reissuing previously issued financial statements
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Recognition of deferred tax for a single asset in a corporate wrapper
Click here to view "Discussion & Papers" >> - Recognition of current income tax on uncertain tax positions
Click here to view "Discussion & Papers" >> - Impact of an internal reorganisation on deferred tax amounts related to goodwill
Click here to view "Discussion & Papers" >> - Recognition and measurement of deferred tax assets when an entity is loss-making
Click here to view "Discussion & Papers" >>
Work In Progress
- How should current tax assets and liabilities be measured when the tax position is uncertain?
Click here to view "Discussion & Papers" >>
Proposed Changes
- Recognition of Deferred Tax Assets for Unrealized Losses
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Disclosure of carrying amounts under the cost model
Click here to view "Discussion & Papers" >> - Accounting for Core Inventories
Click here to view "Discussion & Papers" >>
Work In Progress
- Accounting for net proceeds and costs of testing for property, plant and equipment
Click here to view "Discussion & Papers" >> - Variable payments for the separate acquisition of PPE and intangible assets
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Meaning of "Incremental Costs"
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Employee benefits plans with a guaranteed return on contributions or notional contributions
Click here to view "Discussion & Papers" >> - Pre-tax or post-tax discount rate
Click here to view "Discussion & Papers" >> - Actuarial assumptions: Determination of discount rate
Click here to view "Discussion & Papers" >>
Work In Progress
- Should longevity swaps held under a defined benefit plan be measured at fair value as part of plan assets or on another basis as a qualifying insurance policy?
Click here to view "Discussion & Papers" >>
Proposed Changes
- Availability of refunds from a defined benefit plan managed by an independent trustee
Click here to view "Discussion & Papers" >> - Re-measurement at a plan amendment, curtailment or settlement
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Foreign exchange restrictions and hyperinflation
Click here to view "Discussion & Papers" >>
Work In Progress
- Transaction denominated in a foreign currency with advance consideration: What is the date of the transaction for the purpose of identifying the applicable exchange rate?
Click here to view "Discussion & Papers" >>
Work In Progress
- Definition of close members of the family of a person
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Associates and common control
Click here to view "Discussion & Papers" >> - Equity method: Share of Other Net Asset Changes
Click here to view "Discussion & Papers" >>
Work In Progress
- Assessment of significant influence: Fund manager acting as agent and holding own investment in the fund
Click here to view "Discussion & Papers" >>
Proposed Changes
- Elimination of gains or losses arising from transactions between an entity and its associate or joint venture
Click here to view "Discussion & Papers" >> - Measuring investees at fair value: An investment-by-investment choice or a consistent policy choice?
Click here to view "Discussion & Papers" >> - Transactions between an Entity and its Associate or Joint Venture: Interaction with paragraph 32 of IAS 28
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Applicability of the concept of financial capital maintenance defined in terms of constant purchasing power units
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor
Click here to view "Discussion & Papers" >> - Classification of financial instruments that give the issuer the contractual right to choose the form of settlement
Click here to view "Discussion & Papers" >> - A financial instrument that is mandatorily convertible into a variable number of shares (subject to a cap and a floor) but gives the issuer the option to settle by delivering the maximum (fixed) number of shares
Click here to view "Discussion & Papers" >> - Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent 'non-viability' event
Click here to view "Discussion & Papers" >> - Put options written on non-controlling Interests (Proposed amendments to IAS 32)
Click here to view "Discussion & Papers" >>
Work In Progress
- Classification of the liability for prepaid cards issued by a bank in the bank’s financial statements
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Condensed statement of cash flows
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Measurement of liabilities arising from emission trading schemes
Click here to view "Discussion & Papers" >>
Work In Progress
- Classification of the liability for prepaid cards issued by a bank in the bank’s financial statements
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Classification of a hybrid financial instrument by the holder
Click here to view "Discussion & Papers" >> - Accounting for term-structured repo transaction
Click here to view "Discussion & Papers" >> - Holder's accounting for exchange of equity instruments
Click here to view "Discussion & Papers" >> - Income and expenses arising on financial instruments with a negative yield - Presentation in the statement of comprehensive income
Click here to view "Discussion & Papers" >> - Accounting for embedded foreign currency derivatives in host contracts
Click here to view "Discussion & Papers" >>
Work In Progress
- Accounting for a structure that appears to lack the physical characteristics of a building
Click here to view "Discussion & Papers" >>
Proposed Changes
- Should an investment property under construction be transferred from inventory to investment property when there is an evident change in use?
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Valuation of biological assets using a residual method
Click here to view "Discussion & Papers" >>
Proposed Changes
- Short-term exemptions for first-time adopters
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Price difference between the institutional offer price and the retail offer price for shares in an initial public offering
Click here to view "Discussion & Papers" >> - Timing of the recognition of intercompany recharges
Click here to view "Discussion & Papers" >> - Accounting for share based payment transactions in which the manner of settlement is contingent on a future event that is within the control of the counterparty
Click here to view "Discussion & Papers" >>
Work In Progress
- Accounting for share-based payment transactions in which the manner of settlement is contingent on a future event that is outside the control of both the entity and the counterparty
Click here to view "Discussion & Papers" >>
Proposed Changes
- Classification and Measurement of Share-based Payment Transactions
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Definition of a business
Click here to view "Discussion & Papers" >> - Accounting for reverse acquisitions that do not constitute a business
Click here to view "Discussion & Papers" >> - Identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 Consolidated Financial Statements in a stapling arrangement
Click here to view "Discussion & Papers" >> - Mandatory purchases of non-controlling interests in business combinations
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Classification in conjunction with a planned IPO but where the prospectus has not been approved by a securities regulator
Click here to view "Discussion & Papers" >>
Work In Progress
- Reversal of impairment loss relating to goodwill recognised for a disposal group
Click here to view "Discussion & Papers" >> - Write-down of a disposal group
Click here to view "Discussion & Papers" >> - Issues relating to the requirements for scope and presentation in IFRS 5
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Effect of protective rights on an assessment of control
Click here to view "Discussion & Papers" >> - Classification of puttable instruments that are non-controlling interests
Click here to view "Discussion & Papers" >> - Transitional provisions in respect of impairment, foreign exchange and borrowing costs rate
Click here to view "Discussion & Papers" >> - Investment Entities Amendments—The definition of investment-related services or activities
Click here to view "Discussion & Papers" >>
Work In Progress
- Issues related to the application of IFRS 10
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Classification of joint arrangements
Click here to view "Discussion & Papers" >>
Work In Progress
- Various implementation issues
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- Disclosure of summarised financial information about material joint ventures or associates
Click here to view "Discussion & Papers" >> - Disclosures for a subsidiary with a material non-controlling interest
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- The fair value hierarchy when third-party consensus prices are used
Click here to view "Discussion & Papers" >> - Portfolios
Click here to view "Discussion & Papers" >>
Work In Progress
- Should an entity assume continuation of a minimum funding requirement for contributions relating to future service?
Click here to view "Discussion & Papers" >>
IFRIC Deliberations
- 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
Click here to view "Discussion & Papers" >> - Levies raised on production property, plant and equipment
Click here to view "Discussion & Papers" >>
