Publications of IFRS Rules by the IASB
- Exposure Draft of an International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)
- Standards to be applied for the first time
- Endorsement of IFRS standards by the EU
Issue 18
Nexia IFRS Link
Issue 17
Publications of IFRS Rules by the IASB
- Exposure Draft on regulatory deferral accounts
- Exposure Draft on leases
- Interpretation on accounting for obligations to pay levies
- Standards amendment on disclosures in the notes for the measurement of the recoverable amount
- Exposure Draft on accounting for insurance contracts
- Exposure Draft on fruit-bearing plants in agriculture
- Standards amendment on novation of derivatives
- Discussion paper on the review of the conceptual framework
Adoption of IFRS standards by the EU
- Standards adopted
- Update of standards not yet adopted
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