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Current Projects

  Project Name   Project status
  Project responsible
    
  
 

Amendments to IAS 1 - Classification of liabilities
Final Comment Letter Hocine Kebli
Amendments to IAS 12: Recognition of Deferred Tax Assets for Unrealised Losses
Final Comment Letter Martin Svitek
Amendments to IAS 19 and IFRIC 14 - Remeasurement at a plan amendment, curtailment or settlement / Availability of a refund from a defined benefit plan
Final Comment Letter Sapna Heeralall
Amendments to IAS 40 - Transfers of Investment Property
Final Comment Letter Vincent van Caloen
Amendments to IAS 7 - Disclosure Initiative
Final Comment Letter Hocine Kebli
Amendments to IAS 8 - Distinction between a change in an accounting policy and a change in an accounting estimate
Seed Hocine Kebli
IAS 28 Amendment: Elimination of Gains arising from downstream transactions
Seed Hocine Kebli
IASB Research Project - Financial Instruments with Characteristics of Equity
Seed Filipe Camilo Alves
IASB Research Project - Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
Seed Vincent van Caloen
IASB Research Project: The Equity Method of Accounting
Seed Filipe Camilo Alves

Completed/Past Agenda Projects

  Project Name   Project status
  Project responsible
Amendments to IAS 1 - Disclosure Initiative
Published in Official Journal Giorgio Alessio Acunzo
Amendments to IAS 1 - Presentation of Items of Other Comprehensive Income
Published in Official Journal Pieter Dekker
Amendments to IAS 12 Deferred Tax (2010): Recovery of Underlying Assets
Published in Official Journal Isabel Batista
Amendments to IAS 16 and IAS 38 - Clarification of Acceptable Methods of Depreciation and Amortisation
Published in Official Journal Giorgio Alessio Acunzo
Amendments to IAS 16 and IAS 41 - Agriculture: Bearer Plants
Published in Official Journal Robert Stojek
Amendments to IAS 19 - Defined Benefit Plans (2010 ED)
Published in Official Journal Anna Vidal
Amendments to IAS 19 - Defined Benefit Plans: Employee Contributions
Published in Official Journal Robert Stojek
Amendments to IAS 27 - Equity Method in Separate Financial Statements
Published in Official Journal Filipe Camilo Alves
Amendments to IAS 28 - Equity Method: Share of other net asset changes (abandoned)
Final Comment Letter Benjamin Reilly
Amendments to IAS 36 - Recoverable Amounts - Disclosures for Non-Financial Assets
Published in Official Journal Giorgio Alessio Acunzo
Credit Risk in Liability Measurement
Draft Comment Letter Marius Van Reenen
DP Preliminary Views on Financial Statement Presentation
Final Comment Letter Ales Novak
EFRAG Outreach on Financial Statement Presentation project
Draft Comment Letter Irina Ipatova
Endorsement of existing standards as at 1 March 2002
Published in Official Journal Paul Ebling
Financial Instruments - Asset Liability offsetting
Published in Official Journal Ralitza Ilieva
Financial Instruments - Novation of derivatives (proposed amendments to IAS 39 and IFRS 9)
Published in Official Journal Ralitza Ilieva
Financial Instruments (Replacement of IAS 39) - General Hedge Accounting
Final Comment Letter Didier Andries
Financial Instruments (Replacement of IAS 39) - Impairment: 2009 Exposure Draft
Final Comment Letter Panagiotis Papadopoulos
Financial Instruments (Replacement of IAS 39) - Impairment: 2011 Supplementary Document
Final Comment Letter Panagiotis Papadopoulos
Financial Instruments (Replacement of IAS 39) - Impairment: 2013 Exposure Draft
Final Comment Letter Didier Andries
Financial Instruments with Characteristics of Equity - Replacement of IAS 32
Seed Chiara Del Prete
Financial Statement Presentation
Seed Pieter Dekker
IAS 1 Amendments - Presentation of Financial Statements: Capital Disclosures
Published in Official Journal Paul Ebling
IAS 12 Amendments - Income Taxes: Short Term Convergence
Final Comment Letter Isabel Batista
IAS 19 Amendments - Discount Rate for Employee Benefits
Final Comment Letter Joaquin Sanchez-Horneros
IAS 19 Amendments - Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures
Published in Official Journal Paul Ebling
IAS 19 Amendments - Employee Benefits: The Asset Ceiling
Published in Official Journal Paul Ebling
IAS 21 Amendments - The Effects of Changes in Foreign Exchange Rates: Net Investment in a Foreign Operation
Published in Official Journal Paul Ebling
IAS 23 Amendments - Borrowing Costs
Published in Official Journal Nasreen Vadachia
IAS 24 amendments 'Relationships with the State'
Published in Official Journal Isabel Batista
IAS 32 Amendment - Classification of Rights Issues
Published in Official Journal Kristy Robinson
IAS 32 Amendments - Financial Instruments: Disclosure and Presentation
Published in Official Journal Nico Deprez
IAS 32 Amendments - Financial Instruments: Presentation and IAS 1 Amendments - Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
Published in Official Journal Svetlana Boysen
IAS 33 - Earnings per Share (Simplifying EPS)
Final Comment Letter Rasmus Sommer
IAS 36 Amendments - Impairment of Assets and IAS 38 Amendments - Intangible Assets: Business Combinations Phase I
Published in Official Journal Paul Ebling
IAS 37 and IAS 19 Amendments - Business Combinations Phase II
Final Comment Letter Filippo Poli
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Cash Flow Hedge Accounting of Forecast Intragroup Transactions
Published in Official Journal Nico Deprez
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Phase 1 (incl. Carve Out)
Published in Official Journal Paul Ebling
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: The Fair Value Option
Published in Official Journal Nico Deprez
IAS 39 Amendments - Financial Instruments: Recognition and Measurement: Transition and Initial Recognition of Financial Assets and Financial Liabilities
Published in Official Journal Nico Deprez
IAS 39 Amendments Exposures Qualifying for Hedge Accounting
Published in Official Journal Svetlana Boysen
IAS 39 and IFRS 4 Amendments - Financial Guarantee Contracts
Published in Official Journal Nico Deprez
IAS 39 and IFRS 7 Amendments: Reclassification of Financial Instruments
Published in Official Journal Svetlana Boysen
IAS 39 and IFRS 7 UPDATE to Amendments: Reclassification of Financial Assets 'Effective Date and Transition'
Published in Official Journal Svetlana Boysen
IAS 39 Replacement - Impairment of Financial Assets (Request for Information)
Final Comment Letter Kristy Robinson
Improvement Project
Published in Official Journal Paul Ebling
Measurement of Liabilities in IAS 37
Final Comment Letter Filippo Poli

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