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IFRS consultations

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

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.

ED 2015 7 Effective Date of Amendments to IFRS 10 and IAS 28

In August 2015, the International Accounting Standards Board (IASB) issued ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28, which proposes to defer indefinitely the effective date of earlier amendments, issued in September 2014, for the accounting treatment for the sale or contribution of assets between an investor and its associate or joint ventures.

Consultation on the impact of IFRS in the EU

The EC survey seeks views on whether the 2002 IAS Regulation has achieved its goals of improving transparency and comparability in financial reporting and ultimately the efficiency of the EU capital market and single market.

DP/2014/1 Macro hedging

The IASB has published for public comment a discussion paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging.

IFRS 3 post implementation review

The IASB has begun the public consultation stage of its post-implementation review of IFRS 3 Business Combinations by publishing a request for information.

EFRAG Getting a Better Framework

EFRAG and the National Standard Setters of France, Germany, Italy and the United Kingdom have published two Bulletins to promote discussion, and to ensure that European views are influential in the debate on the IFRS Conceptual Framework. The Bulletins are The Role of the Business Model in Financial Reporting and The Role of a Conceptual Framework.

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