Issue 16

Publications of IFRS Rules by the IASB

  • Standard on accounting for investment entities
  • Exposure Draft on the Annual Improvements to IFRSs 2011-2013 Cycle
  • Standards amendment on the recognition of certain net asset changes using the equity method for investments in associates and joint ventures
  • Standards amendment on the classificiation and measurement of financial instruments in accordance with IFRS 9
  • Exposure Draft on clarification of acceptable methods of depreciation and amortisation
  • Exposure Draft on accounting for the sale of contribution of assets between an investor and its associate or joint venture
  • Exposure Draft on accounting for the acquisition of an interest in a joint operation
  • Exposure Draft on the adjustment of disclosures in the notes for the measurement of the recoverable amount
  • Exposure Draft on the novation of derivatives and continuation of hedge accounting
  • Exposure Draft on accounting for expected losses on financial instruments
  • Exposure Draft on taking into account employee contributions in defined benefit plans

Adoption of IFRS standards by the EU

  • Standards adopted
  • Update of standards not yet adopted

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