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IFRS consultations

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

ED/2014/2 Investment Entities

The IASB has published for public comment an exposure draft, ED/2014/2 Investment Entities – Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28).

ED/2014/1 Proposed amendments to IAS 1

The International Accounting Standards Board (IASB) has published for public comment an exposure draft, ED/2014/1, of proposed amendments to IAS 1 Presentation of Financial Statements, as part of its disclosure initiative.

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.

DP/2013/1 Conceptual Framework

The International Accounting Standards Board (IASB) has published for public comment a Discussion Paper, DP/2013/1 A Review of the Conceptual Framework for Financial Reporting. The Discussion Paper is the first step towards issuing a revised Conceptual Framework.

ED/2013/9 Amendments: IFRS for SMEs

The IASB has published for public comment an exposure draft, ED/2013/9, of proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Enterprises (IFRS for SMEs), which it developed based on its initial comprehensive review of the IFRS for SMEs

ED/2013/7 Insurance Contracts

The International Accounting Standards Board (IASB) published for public comment a revised exposure draft of proposals for the accounting for Insurance Contracts, ED/2013/7 Insurance Contracts. The ED builds upon previous proposals published in 2010, ED/2010/8.

ED/2013/6 Leases

The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) have published for public comment an exposure draft, ED/2013/6, outlining proposed changes to the accounting for leases.