International Accounting Standards Board: Developments in IFRS

This summary covers Financial Instruments with Characteristics of Equity, Implementation and maintenance of IFRS Standards, Rate-regulated Activities, the Conceptual Framework, Primary Financial Statements and the Disclosure Initiative.

This summary covers Insurance Contracts, the Disclosure Initiative: Materiality Practice Statement, the Conceptual Framework, Primary Financial Statements and Financial Instruments with Characteristics of Equity.

This summary covers the 2015 Agenda Consultation, IFRS for SMEs, the Disclosure Initiative: Principles of Disclosure, the Disclosure Initiative: Materiality, the Conceptual Framework and Financial Instruments with Characteristics of Equity.

This summary covers the Conceptual Framework, Financial Instruments with Characteristics of Equity, the Draft Interpretation of IFRS 9 and IAS 28: Long-term interests and the 2015 Agenda Consultation.

This summary covers Amendments to IFRS 4—Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts; Conceptual Framework—Definition of an asset, recognition and factors to consider when selecting a measurement basis; Financial Instruments with Characteristics of Equity; 2015 Agenda Consultation.

This summary covers Goodwill and Impairment, Insurance Contracts, Conceptual Framework, Interpretations Committee matters.

This summary covers Amendments to IFRS 4, 2015 Agenda Consultation, Conceptual Framework.

This summary covers Financial Instruments with Characteristics of Equity, IFRIC Update, Agenda Consultation, Insurance and IFRS 9, Disclosure Initiative, Conceptual Framework, Business Combinations under Common Control, Goodwill and Impairment.

This summary covers the Conceptual Framework, Amendments to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, IFRS 3 Business Combinations—Definition of a business, Goodwill and Impairment, 2015 Agenda Consultation.

This summary covers Insurance Contracts, Financial Instruments with Characteristics of Equity, IFRS Implementation Issues, Goodwill and Impairment.

This summary covers Insurance Contracts, Fair Value Measurement, Revenue from Contracts with Customers, Research Project on Discount Rates.

Revenue from Contracts with Customers, Research Programme, Disclosure Initiative, IFRS Implementation Issues, Definition of a business, Discount rates research, Effective date of amendments to IFRS 10 and IAS 28.

Insurance Contracts, Fair Value Measurement, IFRS Implementation Issues, Post-employment benefits, Share-based Payment research, Goodwill and impairment.

Michael Stewart, Jawaid Dossani, April Pitman and Bernadette Whittick give an overview of some of the issues discussed at the November 2015 IFRS Interpretations Committee meeting, including IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Variable payments for asset purchases, IAS 2 Inventories—Prepayments in long-term supply contracts and IAS 32 Financial Instruments: Presentation—Offsetting and cash pooling.

Leases, Pollutant pricing mechanisms, Update on Impairment Transition Group, Financial Instruments with Characteristics of Equity, Disclosure Initiative, Insurance Contracts, Different effective dates of IFRS 9 and the new Insurance Contracts Standard, IFRS Implementation Issues, Goodwill and Impairment, Definition of a business.

Insurance Contracts, Financial Instruments with Characteristics of Equity, Revenue from Contracts with Customers, Research Programme, Conceptual Framework, Disclosure Initiative, IFRS Implementation Issues, Business Combinations, Present value measurements.

Michael Stewart, Takashi Yamagami, Jawaid Dossani and Bernadette Whittick give an overview of some of the issues discussed at the September 2015 IFRS Interpretations Committee meeting, including IFRS 5 Non-current Assets held for Sale and Discontinued Operations—Allocation of impairment losses to non-current assets within a disposal group and presentation of intragroup transactions between continuing and discontinued operations, IFRS 11 Joint Arrangements—Remeasurement of previously held interests in various transactions, IAS 39 Financial Instruments: Recognition and Measurement—Separation of an embedded interest rate floor from a floating rate host contract in a negative interest rate environment, and IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures: Impairment of long-term interests.

Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Fair Value Measurement, Revenue from Contracts with Customer, Rate-regulated Activities, IFRS Implementation Issues, IFRS Taxonomy, Provisions, Contingent Liabilities and Contingent Assets, Agenda Consultation .

Michael Stewart, Jawaid Dossani, Denise Durant and Akemi Miura give an overview of some of the issues discussed at the July 2015 IFRS Interpretations Committee meeting, including IAS 23 Borrowing Costs—Borrowing costs on completed qualifying assets, IFRS 2 Share-based Payment—Clarification and measurement of share-based payment transactions and IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction: Should an entity assume continuation of a minimum funding requirement for contributions relating to future service?

Insurance Contracts, Accounting for Dynamic Risk Management, Financial Instruments with Characteristics of Equity, Pollutant Pricing Mechanisms, Revenue from Contracts with Customer, Research Programme, Disclosure Initiative, IFRS Implementation Issues, The Equity Method of Accounting, Provisions, Contingent Liabilities and Contingent Assets.