Global Standards for the world economy

Thursday 19 September 2019

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International Financial Reporting Standards issues list


The list below provides a list of issues discussed by the IFRS Interpretations Committee. Each issue contains a link to the specific project page. Each project page contains the history of the development of the specific project and other relevant information pertaining to the project.


IAS Standards
Standard Project
IFRS 1 Government Loans
IFRS 1 Borrowing costs
IFRS 1 Repeated application of IFRS 1
IFRS 1 Meaning of effective IFRSs
IFRS 1 Short-term exemptions from IFRSs
IFRS 2 Timing of the recognition of intercompany charges
IFRS 2 Price difference between the institutional offer price and the retail offer price for shares in an IPO
IFRS 2 Accounting for share-based payment transactions in which the manner of settlement is contingent on a future event that is outside the control of both the entity and the counterparty
IFRS 2 Accounting for share‑based payment transactions in which the manner of settlement is contingent on future events that are within the control of the counterparty
IFRS 2 Definition of 'vesting condition'
IFRS 2 Effects of vesting conditions on the measurement of a cash-settled share-based payment
IFRS 2 Accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled
IFRS 2 Classification of share-based payment transactions with net-settlement features
IFRS 3 Definition of a business
IFRS 3 Accounting for reverse acquisitions that do not constitute a business
IFRS 3 Identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 Consolidated Financial Statements in a stapling arrangement
IFRS 3 Settlement of pre-existing relationships
IFRS 3 Hedging the foreign exchange risk in a business combination
IFRS 3 Mandatory purchase of non-controlling interests in business combinations
IFRS 3 Accounting for contingent consideration in a business combination
IFRS 3 Scope of exception for joint ventures
IFRS 5 Classification in conjunction with a planned IPO but where the prospectus has not been approved by a securities regulator
IFRS 5 Change in methods of disposal
IFRS 5 Reversal of impairment losses relating to goodwill recognised for a disposal group
IFRS 5 Write-down of a disposal group
IFRS 5 Issues relating to the requirements for scope, measurement and disclosure in IFRS 5
IFRS 7 Applicability of the amendments to IFRS 7 (Disclosures) to condensed interim financial statements
IFRS 7 Transfers of Financial Assets (Amendments to IFRS 7)—Servicing contracts
IFRS 8 Identification of chief operating decision maker (CODM)
IFRS 8 Aggregation of operating segments
IFRS 8 Reconciliation of the total of the reportable segments' assets to the entity's assets
IFRS 9 Determining hedge effectiveness for net investment hedges
IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures: Impairment of long-term interests
IFRS 9 Financial instruments: Transition for hedge accounting
IFRS 9 Financial instruments: Fees and costs included in the ‘10 per cent’ test for the purpose of derecognition
IFRS 10 Classification of puttable instruments that are non-controlling interests
IFRS 10 Effect of protective rights on an assessment of control
IFRS 10 Investment Entities Amendments—The definition of investment-related services or activities
IFRS 10 Transitional provisions in respect of impairment, foreign exchange and borrowing costs rate
IFRS 10 Sale or contribution of assets between an investor and its associate or joint venture
IFRS 10 Clarifying which subsidiaries of an investment entity are consolidated in accordance with paragraph 32 of IFRS 10
IFRS 10 The exemption from preparing consolidated financial statements requirements in IFRS 10
IFRS 10 Single-asset, single lessee lease vehicles
IFRS 11 Classification of joint arrangements
IFRS 11 Accounting for acquisitions of an interest in a Joint Operation
IFRS 11 Various implementation issues
IFRS 11 Remeasurement of previously held interests
IFRS 11 Remeasurement of previously held interests – obtaining control or joint control in a joint operation that constitutes a business
IFRS 11 Remeasurement of previously held interests – obtaining control or joint control in a joint operation that does not constitute a business
IFRS 12 Disclosure of summarised financial information about material joint ventures and associates
IFRS 12 Disclosures for a subsidiary with a material non-controlling interest
IFRS 12 Clarification of the scope of the disclosure requirements in IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Portfolios
IFRS 13 Short-term receivables and payables
IFRS 13 Scope of paragraph 52 (portfolio exception)
IFRS 13 The fair-value hierarchy when third-party consensus prices are used