Global Standards for the world economy

Friday 20 September 2019

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International Accounting 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
IAS 1 Disclosures requirements about assessment of going concern
IAS 1 Issues related to the application of IAS 1
IAS 1 Encouraged versus required disclosures
IAS 1 Classification of liabilities
IAS 1 Presentation of other OCI arising from equity-accounted investments
IAS 1 Clarification of the requirements for comparative information
IAS 2 Should interest be accreted on prepayments in long-term supply contracts?
IAS 7 Identification of cash equivalents
IAS 7 Classification of expenditures in the statement of cash flows
IAS 7 Definitions of operating, investing and financing
IAS 7 Interest paid that is capitalised
IAS 7 Classification of cash payments for deferred and contingent consideration
IAS 8 Distinction between a change in an accounting policy and a change in an accounting estimate
IAS 10 Reissuing previously issued financial statements
IAS 12 Accounting for income tax consequences of interest payments on, and issuing costs of, financial instruments that are classified as equity
IAS 12 Recognition of current income tax on uncertain tax position
IAS 12 Recognition and measurement of deferred tax assets when an entity is loss-making
IAS 12 Recognition of deferred tax for a single asset in a corporate wrapper
IAS 12 Impact of an internal reorganisation on deferred tax amounts related to goodwill
IAS 12 Recognition of deferred tax assets for unrealised losses
IAS 12 Selection of applicable tax rate for measurement of deferred tax relating to investment in associate
IAS 12 Draft IFRIC Interpretation—Uncertainty in income taxes
IAS 12 Recognition through profit or loss of deferred taxes for the effect of exchange rate changes on the tax basis of non-current assets through profit or loss
IAS 12 Expected manner of recovery of indefinite life intangible assets when measuring deferred tax
IAS 16 Recognition of compensation when it 'becomes receivable'
IAS 16 Classification of servicing equipment
IAS 16 Revaluation method—proportionate restatement of accumulated depreciation
IAS 16 Variable payments for the separate acquisition of PPE and intangible assets
IAS 16 Accounting for net proceeds and costs of testing for property, plant and equipment
IAS 16 Accounting for core inventories
IAS 16 Disclosure of carrying amounts under the cost model
IAS 16 Clarification of acceptable methods of depreciation and amortisation (Proposed amendments to IAS 16 and IAS 38)
IAS 17 Meaning of 'incremental costs'
IAS 19 Actuarial assumptions: Determination of discount rate
IAS 19 Pre-tax or post-tax discount rate
IAS 19 Employee benefits plans with a guaranteed return on contributions or notional contributions
IAS 19 Discount rate: regional market issue
IAS 19 Defined Benefit Plans: Employee Contributions (proposed amendments to IAS 19)
IAS 19 Remeasurement on a plan amendment, curtailment or settlement
IAS 19 Should longevity swaps held under a defined benefit plan be measured at fair value as part of plan assets or on another basis as a qualifying insurance policy?
IAS 20 Accounting for recoverable cash payments
IAS 21 Foreign exchange restrictions and hyperinflation
IAS 21 Draft IFRIC Interpretation Foreign Currency Transactions and Advance Consideration
IAS 23 Borrowing costs on completed qualifying assets
IAS 24 Key management personnel
IAS 24 Definition of close members of the family of a person
IAS 27 Contributions to a jointly controlled entity or an associate
IAS 28 Associates and common control
IAS 28 Purchase in stages-fair value as deemed cost
IAS 28 Application of the equity method by a non-investment entity investor to an investment entity investee
IAS 28 Equity method: Share of Other Net Asset Changes
IAS 28 Elimination of gains or losses arising from transactions between an entity and its associate or joint venture
IAS 28 Measuring investees at fair value: an investment-by-investment choice or a consistent policy choice?
IAS 28 Assesment of significant influence: fund manager acting as agent and holding own investment in the fund
IAS 28 Gains or losses on transactions between an entity and its associate or joint venture
IAS 29 Applicability of the concept of financial capital maintenance defined in terms of constant purchasing power units
IAS 32 Offsetting and cash pooling
IAS 32 Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent ‘non-viability’ event
IAS 32 A financial instrument that is mandatorily convertible into a variable number of shares (subject to cap and floor) but gives the issuer the option to settle by delivering the maximum (fixed) number of shares
IAS 32 Accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to cap and floor
IAS 32 Classification of financial instruments that give the issuer the contractual right to choose the form of settlement
IAS 32 Classification of the puttable instruments criteria for income trust units
IAS 32 Put options written on non-controlling interests
IAS 32 Tax effect of distribution to holders of equity instruments
IAS 32 Classification of the liability for prepaid cards issued by a bank in the bank’s financial statements
IAS 32 Accounting for a written put option over non-controlling interests to be settled by a variable number of the parent’s shares
IAS 33 Calculating earnings per share considering non-cumulative preference dividends
IAS 34 Condensed statement of cash flows
IAS 34 Interim financial reporting and segment information for total assets and liabilities
IAS 34 Disclosure of information “elsewhere in the interim financial report”
IAS 36 Accounting for impairment testing of goodwill when non-controlling interests are recognised
IAS 36 Recoverable amount and carrying amount of a cash-generating unit
IAS 36 Recoverable Amounts Disclosures for Non-Financial Assets (replaced: Harmonisation of disclosures for value in use and fair value less costs of disposal)
IAS 37 Measurement of liabilities arising from emission trading schemes
IAS 39 Novation of derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9)
IAS 39 Classification of a hybrid financial instrument by the holder
IAS 39 Holder’s accounting for exchange of equity instruments
IAS 39 Accounting for term-structured repo transaction
IAS 39 Term-extending in fixed rate-debt instruments
IAS 39 Income and expenses arising on financial instruments with a negative yield -presentation in the statement of comprehensive income
IAS 39 Accounting for embedded foreign currency derivatives in host contracts
IAS 39 Recognition and Measurement—Separation of an embedded floor from a floating rate host contract in a negative interest rate environment
IAS 40 Clarifying the interrelationship of IFRS 3 Business Combinations and IAS 40 Investment Property when classifying property as investment property or owner-occupied property
IAS 40 Accounting for a structure that appears to lack the physical characteristics of a building
IAS 40 Transfers of investment property
IAS 41 Valuation of biological assets using a residual method
IAS 41 Disclosure of the components of changes in fair value and associated valuation techniques
IAS 41 Revenue on sale of agricultural produce