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IFRS Literature

IFRS Proposals

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PTU/2020/2 Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property, Plant and Equipment — Proceeds before Intended UsePTU/2020/1 Covid-19-Related Rent Concessions — Amendment to IFRS 16ED/2020/3, Classification of Liabilities as Current or Non-current—Deferral of Effective Date — Proposed amendment to IAS 1ED/2020/2, Covid-19-Related Rent Concessions — Proposed amendment to IFRS 16ED/2020/1, Interest Rate Benchmark Reform — Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16DP/2020/1, Business Combinations — Disclosures, Goodwill and ImpairmentED/2019/7, General Presentation and Disclosures: Basis for ConclusionsED/2019/7, General Presentation and Disclosures: Illustrative ExamplesED/2019/7, General Presentation and DisclosurePTU/2019/1 Interest Rate Benchmark Reform — Amendments to IFRS 9, IAS 39 and IFRS 7ED/2019/6, Disclosure of Accounting Policies — Proposed amendments to IAS 1 and IFRS Practice Statement 2ED/2019/5, Deferred Tax related to Assets and Liability arising from a Single Transaction — Proposed amendments to IAS 12ED/2019/4, Amendments to IFRS 17ED/2019/3, Reference to the Conceptual Framework — Proposed amendments to IFRS 3ED/2019/2, Annual Improvements to IFRS Standards 2018-2020ED/2019/1, Interest Rate Benchmark Reform — Proposed amendments to IFRS 9 and IAS 39PTU/2018/2, General ImprovementsED/2018/2, Onerous Contracts — Cost of Fulfilling a Contract — Proposed Amendments to IAS 37PTU/2018/1, Common Practice (IFRS 13 Fair Value Measurement)DP/2018/1, Financial Instruments With Characteristics of EquityED/2018/1, Accounting Policy Changes — Proposed Amendments to IAS 8PTU/2017/2, Prepayment Features With Negative Compensation (Amendments to IFRS 9)ED/2017/6, Definition of Material — Proposed Amendments to IAS 1 and IAS 8ED/2017/5, Accounting Policies and Accounting Estimates — Proposed Amendments to IAS 8ED/2017/4, Property, Plant and Equipment — Proceeds Before Intended Use — Proposed Amendments to IAS 16ED: IFRS Foundation Constitution — Drafting Review: Separating the Role of the IASB Chair and the Executive DirectorRFI/2017/1, Post-implementation Review — IFRS 13 Fair Value MeasurementPTU/2017/1, IFRS 17 Insurance ContractsED/2017/3, Prepayment Features With Negative Compensation — Proposed Amendments to IFRS 9ED: IASB and IFRS Interpretations Committee Due Process HandbookDP/2017/1, Disclosure Initiative — Principles of Disclosure ED/2017/2, Improvements to IFRS 8 Operating Segments — Proposed Amendments to IFRS 8 and IAS 34ED/2017/1, Annual Improvements to IFRS Standards 2015–2017 CyclePTU/2016/2, Applying IFRS 9 Financial Instruments With IFRS 4 Insurance Contracts (Amendments to IFRS 4)ED/2016/1, Definition of a Business and Accounting for Previously Held Interests — Proposed Amendments to IFRS 3 and IFRS 11ED: Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation ConstitutionED/2015/10, Annual Improvements to IFRSs 2014–2016 CycleED/2015/9, Transfers of Investment Property — Proposed Amendment to IAS 40ED/2015/8, IFRS Practice Statement: Application of Materiality to Financial StatementsED/2015/7, Effective Date of Amendments to IFRS 10 and IAS 28RFI/2015/1, 2015 Agenda ConsultationPTU/2015/2, IFRS Taxonomy 2015 — Common Practice (Information Technology, Media, Chemicals and Utilities)ED/2015/5, Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan — Proposed Amendments to IAS 19 and IFRIC 14PTU/2015/1, 2015 Amendments to the IFRS® for SMEsED/2015/4, Updating References to the Conceptual Framework ED/2015/3, Conceptual Framework for Financial ReportingED/2015/3, Conceptual Framework for Financial Reporting: Basis for ConclusionsED/2015/3, Conceptual Framework for Financial Reporting: SnapshotED/2015/2, Effective Date of IFRS 15 — Proposed Amendments to IFRS 15ED/2015/1, Classification of Liabilities — Proposed Amendments to IAS 1XBRL/2014/8, IFRS Taxonomy 2014 — Narrow-Scope AmendmentsXBRL/2014/7, IFRS Taxonomy 2014 — IFRS 9 Financial InstrumentsDP/2014/2, Reporting the Financial Effects of Rate RegulationED/2014/4, Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value — Proposed Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13XBRL/2014/6, IFRS Taxonomy 2014: IFRS 15 Revenue From Contracts With CustomersXBRL/2014/5, IFRS Taxonomy 2014: Common Practice (Transport and Pharmaceuticals)DP/2014/1, Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro HedgingXBRL/2014/3, IFRS Taxonomy 2013: Common Practice (Telecommunications and Real Estate Activities)RFI/2011/1, Agenda Consultation 2011XBRL/2014/2, IFRS Taxonomy 2013: Annual Improvements to IFRSs 2010–2012 Cycle XBRL/2014/1, IFRS Taxonomy 2013: IFRS 9 Financial Instruments (Hedge Accounting)RFI/2014/1 — Post-implementation Review: IFRS 3 Business CombinationsRFI/2013/1 — Rate RegulationRFI/2010/1, Effective Dates and Transition MethodsStaff Draft of Exposure Draft IFRS X, Financial Statement Presentation — Introduction Staff Draft of Exposure Draft IFRS X, Financial Statement Presentation ED/2010/7, Measurement Uncertainty Analysis Disclosure for Fair Value Measurements: Limited Re-exposure of Proposed Disclosure ED/2010/7, Measurement Uncertainty Analysis Disclosure for Fair Value Measurements: User QuestionnaireED/2010/5, Presentation of Items of Other Comprehensive Income: Proposed amendments to IAS 1ED/2010/5, Presentation of Items of Other Comprehensive Income: Limited Amendments to IAS 1ED/2010/2, Conceptual Framework for Financial Reporting: The Reporting EntityED/2010/1, Measurement of Liabilities in IAS 37: Proposed Amendments to IAS 37DP/2010/1, Extractive ActivitiesED/2008/2, Amendments to IFRS 5: Discontinued OperationsED/2008/1, Simplifying Earnings per Share: Proposed amendments to IAS 33DP/2008/6, Preliminary Views on Revenue Recognition in Contracts with CustomersDP/2008/5, Preliminary Views on Financial Statement PresentationDP/2008/4, Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting EntityDP/2008/3, Preliminary Views on Amendments to IAS 19 Employee BenefitsDP/2008/2, Reducing Complexity in Reporting Financial InstrumentsDP/2008/1, Financial Instruments with Characteristics of EquityDP/2005/1, Measurement Bases for Financial Accounting -- Measurement on Initial Recognition