ICAEW.com works better with JavaScript enabled.

IFRS consultations

Latest proposals for amending IFRSs and other international financial reporting requirements published by the IASB.

ED/2015/10 Annual Improvements to IFRSs 2014–2016 Cycle

The IASB is proposing narrow scope amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 12 Disclosure of Interests in Other Entities, and IAS 28 Investments in Associates and Joint Ventures.

ED/2015/11 Applying IFRS 9 with IFRS

The IASB is proposing amendments to IFRS 4 to address the temporary consequences of the different effective dates of IFRS 9 and the new standard on insurance contracts.

ED 2015 5 Amendments to IAS 19 and IFRIC 14

The IASB is proposing a number of narrow-scope amendments to IAS 19 Employee Benefits and to IFRIC 14 IAS 19: The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.

Showing 10 of 18 items