IASB project update

The table includes exposure drafts and other proposals from the IASB, IFRIC, and other standard setters in connection with active projects. PKF International's comment letter is provided, when one has been filed.

 

Topic

Relates to

Proposal

Deadline

Consolidated Financial
Statements

IFRS 10

Proposal: Transition Guidance,
proposed amendments to IFRS 10 (December 2011)

21 March 2012

Balance Sheet

Offsetting Financial Assets and Financial Liabilities (April 2011)

28 Apr 2011

Financial Instruments

Hedge accounting

30 Nov 2011

 

Agenda Consultation

Agenda Consultation 2011 (July 2011)

30 Nov 2011

Annual improvements

Improvements to IFRSs(ED) (July 2011)

21 Oct 2011

 

Extractive activities

Stripping Costs in the Production Phase
of a Surface Mine(DI) (Aug 2010)

30 Nov 2010

Extractive activities

Extractive activities (DP) (April 2010)

30 July 2010

 

Financial instruments

IFRS 9

Mandatory Effective Date of IFRS 9
(ED) (Aug 2011)

21 Oct 2011

Financial instruments

IFRS 9,
IAS 39

Hedge accounting (ED)
(Dec 2010)

9 March 2011

Financial instruments

IAS 39

Financial Instruments: Amortised Cost
and Impairment (ED) (Nov 2009)

30 June 2010

Financial statement
presentation

Preliminary Views on Financial Statement
Presentation (PV) (October 2008)

14 Apr 2009

 

Government Loans

IFRS 1

Government Loans, proposed amendements to IFRS 1 (ED 2011 5)

5 Jan 2012

Investment entities

Investment Entities (ED) (Aug. 2011)

5 Jan 2012

 

Revenue Recognition

Revenue from Contracts with Customers
(ED) (November 2011)

13 March 2012

Taxonomy

IFRS Taxonomy 2012 (Accompanying documentation
to the proposed IFRS Taxonomy 2012) (January 2012)

17 March 2012

 

Taxonomy

IFRS Taxonomy Illustrated (ED)
(January 2011)

18 March 2011