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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
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The IASB is an independent group of experts with an appropriate mix of recent practical experience in setting accounting standards, in preparing, auditing, or using financial reports, and in accounting education. Broad geographical diversity is also required. The IFRS Foundation Constitution outlines the full criteria for the composition of the IASB, and the geographical allocation can be seen on the individual profiles.
IASB members are responsible for the development and publication of IFRS Accounting Standards, including the IFRS for SMEs Accounting Standard. The IASB is also responsible for approving Interpretations of IFRS Accounting Standards as developed by the IFRS Interpretations Committee (formerly IFRIC).
Members are appointed by the Trustees of the IFRS Foundation through an open and rigorous process that includes advertising vacancies and consulting relevant organisations.
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The International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). The IASB operates under the oversight of the IFRS Foundation. The IASB was formed in 2001 to replace the International Accounting Standards Committee (IASC). A full history of the IASB and the IASC going back to 1973 is available on the IASB website.
Currently, the IASB has 14 members.
The IASB's role
Under the IFRS Foundation Constitution, the IASB has complete responsibility for all financial reporting-related technical matters of the IFRS Foundation including:
full discretion in developing and pursuing its technical agenda, subject to certain consultation requirements with the Trustees and the public
the preparation and issuing of IFRSs (other than Interpretations) and exposure drafts, following the due process stipulated in the Constitution
the approval and issuing of Interpretations developed by the IFRS Interpretations Committee.
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International Accounting Standards Board
Columbus Building7 Westferry CircusCanary WharfLondon E14 4HDUnited Kingdom
Phone: +44 (0)20 7246 6410Fax: +44 (0)20 7246 6411email: info@ifrs.org
Website: www.ifrs.org
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From Wikipedia, the free encyclopedia
International organization
This article may contain excessive or inappropriate references to self-published sources. Please help improve it by removing references to unreliable sources where they are used inappropriately. (March 2020) (Learn how and when to remove this template message)
The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation.
The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS) and for promoting their use and application.
Background and semantics[edit]
The International Accounting Standards Committee (IASC) had been established in 1973 and had issued a number of standards known as International Accounting Standards (IAS). As the organization was reformed in 2001, it changed the name of the standard-setting body from IASC to IASB, and established a foundation to oversee it, initially known as the IASC Foundation and renamed the IFRS Foundation in mid-2010. Also in 2001, it was decided that newly issued standards would be labeled IFRS instead of IAS, and that the entire set of IASC/IASB standards (including the IAS issued until 2001 and the IFRS issued since then) would also be known as IFRS.
In 2021, The IFRS Foundation introduced a new semantic twist as it decided to establish the International Sustainability Standards Board (ISSB) as a sister standard-setter to the IASB. Under the new terminology, IFRS consist of the combination of accounting standards issued by the IASB and of sustainability-related standards issued by the ISSB. The former are still labeled IFRS (or IAS for those issued before 2001), and the latter are labeled IFRS-S (with the last "S" for Sustainability). The entire set of standards, including IFRS and IFRS-S, is also collectively referred to as IFRS.
Members[edit]
The IASB originally had 14 full-time Board members, each with one vote. They are selected as a group of experts with a mix of experience of standard-setting, preparing and using accounts, market/financial regulation and academic work as well as from diverse geographical backgrounds.[1] At their January 2009 meeting, the Trustees of the Foundation concluded the first part of the second Constitution Review, announcing the creation of a Monitoring Board and the expansion of the IASB to 16 members and giving more consideration to the geographical composition of the IASB. After the Trustees’ Review of Structure and Effectiveness in 2015, the number of members were in 2016 again set to 14 members.
The IFRS Interpretations Committee has 15 members. It is the IASB's interpretative body and its brief is to provide timely guidance on application issues that arise in practice.[2]
A unanimous vote is not necessary in order for the publication of a Standard, exposure draft, or final "IFRIC" Interpretation. The Board's 2016 Constitution states that the publication of an Exposure Draft, or an IFRS Standard (including an IAS Standard or an IFRIC Interpretation of the Interpretations Committee) shall require approval by eight members of the Board, if there are 13 members or fewer, or by nine members if there are 14 members. Other decisions of the Board, including the publication of a Discussion Paper, shall require a simple majority of the members of the Board present at a meeting that is attended by at least 60 per cent of the members of the Board, in person or by telecommunications.[3]
As of March 2021, the members included:[4]
Andreas Barckow (Chair), Germany
Sue Lloyd (Vice-chair)
Nick Anderson, UK, Janus Henderson Investor
Tadeu Cendon, Brazil
Zach Gast, US
Jianqiao Lu, China
Bruce Mackenzie, South Africa
Bertrand Perrin, France
Tom Scott, Canada
Rika Suzuki, Japan
Ann Tarca, Australia
Mary Tokar, US
Former IASB members include James J. Leisenring, Robert P. Garnett (formerly Anglo American PLC),[5] Mary Barth,[6] David Tweedie, Gilbert Gélard,[7] Warren McGregor,[8] and Tatsumi Yamada (formerly PriceWaterhouseCoopers and KPMG).[9]
List of IASB chairs[edit]
David Tweedie (April 2001-June 2011)
Hans Hoogervorst (July 2011-June 2021)
Andreas Barckow (July 2021-present)[10]
Due process[edit]
The IASB Due Process Handbook describes the consultative arrangements of the IASB,[11] and includes information on how standards are developed.
Funding[edit]
The IFRS Foundation raises funds for the operation of the IASB.[12] The majority of the funding is voluntary contributions from jurisdictions that have put in place national financing regimes. The contribution is normally a percentage of the total gross domestic product of all contributing jurisdictions. Additionally, part of the contributions comes from the biggest accounting firms. In 2019, IFRS Foundation's revenue amounted to GBP 31 million, of which GBP 20 million came from contributions and GBP 11 million came from self generated revenue from publications and related activities.[13]
See also[edit]
Bank regulation
Big Four accounting firms
BilMoG, the German Accounting Law Reform Act, modernises the German commercial accounting standards
International Financial Reporting Standards
Philosophy of accounting
References[edit]
^ "IASB Members" IFRS Foundation, 2018.
^ "IFRS Interpretations Committee" IFRS Foundation, 2018.
^ "Constitution". IFRS Foundation, 2018.
^ IFRS Foundation (2020)
^ "IFRS - Death of Robert P. Garnett, former member of the IASB and Chair of the Interpretations Committee".
^ "Mary e. Barth".
^ "G. Gélard : " Un lobbying anti-IFRS de puissants groupes français "".
^ "Accounting Hall of Fame | Warren McGregor". 28 August 2020.
^ "Tatsumi Yamada | Integrated Reporting".
^ "Andreas Barckow". IASB. Retrieved 2022-02-28.
^ "Due Process Handbook", IFRS Foundation, 2018
^ "IFRS Foundation funding", IFRS Foundation, 2018
^ "IFRS Foundation Annual Report 2019" (PDF). IFRS Foundation. Retrieved 2020-08-28.
External links[edit]
IASB
National accounting standard-setting bodies
ICAP The Institute of Chartered Accountants of Pakistan
ASBJ Accounting Standards Board of Japan
ASB-SA Accounting Standards Board – South Africa
ASRB Accounting Standards Review Board Archived 2007-06-29 at the Wayback Machine - NZ
FASAB Federal Accounting Standards Advisory Board – US
FASB Financial Accounting Standards Board – US
MASB Malaysian Accounting Standards Board
IPSASB International Public Sector Accounting Standards Board – US/International
Iran IASB Iranian accounting standards board Archived 2013-03-02 at the Wayback Machine
SASC Singapore Accounting Standards Council
KSR PASB Polish Accounting Standards Board Komitet Standardów Rachunkowości
Discussions
IFRS List – The online community about IFRS/IAS and Auditing
CFO.com's FASB-IASB news archive
FASB and IASB: Dependence Despite Independence (Social Science Research Network paper)
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International Accounting Standards
International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB). The IASB will also reissue standards in this series where it considers it appropriate.
#
Name
Issued
IAS 1
Presentation of Financial Statements
2007*
IAS 2
Inventories
2005*
IAS 3
Consolidated Financial StatementsSuperseded in 1989 by IAS 27 and IAS 28
1976
IAS 4
Depreciation AccountingWithdrawn in 1999
IAS 5
Information to Be Disclosed in Financial StatementsSuperseded by IAS 1 effective 1 July 1998
1976
IAS 6
Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003
IAS 7
Statement of Cash Flows
1992
IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
2003
IAS 9
Accounting for Research and Development ActivitiesSuperseded by IAS 38 effective 1 July 1999
IAS 10
Events After the Reporting Period
2003
IAS 11
Construction ContractsSuperseded by IFRS 15 as of 1 January 2017
1993
IAS 12
Income Taxes
1996*
IAS 13
Presentation of Current Assets and Current LiabilitiesSuperseded by IAS 1 effective 1 July 1998
IAS 14
Segment ReportingSuperseded by IFRS 8 effective 1 January 2009
1997
IAS 15
Information Reflecting the Effects of Changing PricesWithdrawn December 2003
2003
IAS 16
Property, Plant and Equipment
2003*
IAS 17
LeasesSuperseded by IFRS 16 effective 1 January 2019
2003*
IAS 18
RevenueSuperseded by IFRS 15 effective 1 January 2017
1993*
IAS 19
Employee Benefits (1998)Superseded by IAS 19 (2011) effective 1 January 2013
1998
IAS 19
Employee Benefits (2011)
2011*
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
1983
IAS 21
The Effects of Changes in Foreign Exchange Rates
2003*
IAS 22
Business CombinationsSuperseded by IFRS 3 effective 31 March 2004
1998*
IAS 23
Borrowing Costs
2007*
IAS 24
Related Party Disclosures
2009*
IAS 25
Accounting for InvestmentsSuperseded by IAS 39 and IAS 40 effective 2001
IAS 26
Accounting and Reporting by Retirement Benefit Plans
1987
IAS 27
Separate Financial Statements (2011)
2011
IAS 27
Consolidated and Separate Financial StatementsSuperseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013
2003
IAS 28
Investments in Associates and Joint Ventures (2011)
2011
IAS 28
Investments in AssociatesSuperseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013
2003
IAS 29
Financial Reporting in Hyperinflationary Economies
1989
IAS 30
Disclosures in the Financial Statements of Banks and Similar Financial InstitutionsSuperseded by IFRS 7 effective 1 January 2007
1990
IAS 31
Interests In Joint VenturesSuperseded by IFRS 11 and IFRS 12 effective 1 January 2013
2003*
IAS 32
Financial Instruments: Presentation
2003*
IAS 33
Earnings Per Share
2003*
IAS 34
Interim Financial Reporting
1998
IAS 35
Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005
1998
IAS 36
Impairment of Assets
2004*
IAS 37
Provisions, Contingent Liabilities and Contingent Assets
1998
IAS 38
Intangible Assets
2004*
IAS 39
Financial Instruments: Recognition and MeasurementSuperseded by IFRS 9 where IFRS 9 is applied
2003*
IAS 40
Investment Property
2003*
IAS 41
Agriculture
2001
Note
The above table lists the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued. Where a pronouncement has been reissued with the same or a different name, the date indicated in the above table is the date the revised pronouncement was reissued (these are indicated with an asterisk (*)). The majority of the pronouncements have also been amended through IASB or IFRS Interpretations Committee projects, for consequential amendments arising on the issue of other pronouncements, the annual improvements process, and other factors. Our page for each pronouncement has a full history of the pronouncement, its development, amendments and other information.
Quick links
IFRS in your pocket - our guide to all pronouncements on issue
Effective dates of IFRSs and amendments
Latest pronouncements issued by the IASB and IFRIC
Lastest news
IFRS Foundation releases summary of national standard-setters' research on materiality judgement guidance
27 Feb 2024
EFRAG launches survey on IASB FICE ED
02 Feb 2024
EFRAG draft comment letter on the proposed amendments regarding financial instruments with characteristics of equity
16 Jan 2024
Hyperinflationary economies - updated IPTF watch list available
22 Dec 2023
European Union formally adopts amendments to IAS 1
21 Dec 2023
Latest dates
Comment deadline: FICE exposure draft
01 Dec 2023
Effective date of amendments to IAS 21
28 Aug 2023
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This page contains links to our summaries, analysis, history and resources for:
IFRS Sustainability Disclosure Standards
International Financial Reporting Standards
International Accounting Standards
IFRIC Interpretations
SIC-Interpretations
Other pronouncements
IFRS Sustainability Disclosure Standards
#
Name
Issued
IFRS S1
General Requirements for Disclosure of Sustainability-related Financial Information
2023
IFRS S2
Climate-related Disclosures
2023
International Financial Reporting Standards
#
Name
Issued
IFRS 1
First-time Adoption of International Financial Reporting Standards
2008*
IFRS 2
Share-based Payment
2004
IFRS 3
Business Combinations
2008*
IFRS 4
Insurance ContractsSuperseded in 2023 by IFRS 17
2004
IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
2004
IFRS 6
Exploration for and Evaluation of Mineral Resources
2004
IFRS 7
Financial Instruments: Disclosures
2005
IFRS 8
Operating Segments
2006
IFRS 9
Financial Instruments
2014*
IFRS 10
Consolidated Financial Statements
2011
IFRS 11
Joint Arrangements
2011
IFRS 12
Disclosure of Interests in Other Entities
2011
IFRS 13
Fair Value Measurement
2011
IFRS 14
Regulatory Deferral Accounts
2014
IFRS 15
Revenue from Contracts with Customers
2014
IFRS 16
Leases
2016
IFRS 17
Insurance Contracts
2017
International Accounting Standards
#
Name
Issued
IAS 1
Presentation of Financial Statements
2007*
IAS 2
Inventories
2005*
IAS 3
Consolidated Financial StatementsSuperseded in 1989 by IAS 27 and IAS 28
1976
IAS 4
Depreciation AccountingWithdrawn in 1999
IAS 5
Information to Be Disclosed in Financial StatementsSuperseded by IAS 1 effective 1 July 1998
1976
IAS 6
Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003
IAS 7
Statement of Cash Flows
1992
IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
2003
IAS 9
Accounting for Research and Development ActivitiesSuperseded by IAS 38 effective 1 July 1999
IAS 10
Events After the Reporting Period
2003
IAS 11
Construction ContractsSuperseded in 2018 by IFRS 15
1993
IAS 12
Income Taxes
1996*
IAS 13
Presentation of Current Assets and Current LiabilitiesSuperseded by IAS 1 effective 1 July 1998
IAS 14
Segment ReportingSuperseded by IFRS 8 effective 1 January 2009
1997
IAS 15
Information Reflecting the Effects of Changing PricesWithdrawn December 2003
2003
IAS 16
Property, Plant and Equipment
2003*
IAS 17
LeasesSuperseded in 2019 by IFRS 16
2003*
IAS 18
RevenueSuperseded in 2018 by IFRS 15
1993*
IAS 19
Employee Benefits (1998)Superseded by IAS 19 (2011) effective 1 January 2013
1998
IAS 19
Employee Benefits (2011)
2011*
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
1983
IAS 21
The Effects of Changes in Foreign Exchange Rates
2003*
IAS 22
Business CombinationsSuperseded by IFRS 3 effective 31 March 2004
1998*
IAS 23
Borrowing Costs
2007*
IAS 24
Related Party Disclosures
2009*
IAS 25
Accounting for InvestmentsSuperseded by IAS 39 and IAS 40 effective 2001
IAS 26
Accounting and Reporting by Retirement Benefit Plans
1987
IAS 27
Separate Financial Statements (2011)
2011
IAS 27
Consolidated and Separate Financial StatementsSuperseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013
2003
IAS 28
Investments in Associates and Joint Ventures (2011)
2011
IAS 28
Investments in AssociatesSuperseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013
2003
IAS 29
Financial Reporting in Hyperinflationary Economies
1989
IAS 30
Disclosures in the Financial Statements of Banks and Similar Financial InstitutionsSuperseded by IFRS 7 effective 1 January 2007
1990
IAS 31
Interests In Joint VenturesSuperseded by IFRS 11 and IFRS 12 effective 1 January 2013
2003*
IAS 32
Financial Instruments: Presentation
2003*
IAS 33
Earnings Per Share
2003*
IAS 34
Interim Financial Reporting
1998
IAS 35
Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005
1998
IAS 36
Impairment of Assets
2004*
IAS 37
Provisions, Contingent Liabilities and Contingent Assets
1998
IAS 38
Intangible Assets
2004*
IAS 39
Financial Instruments: Recognition and MeasurementSuperseded by IFRS 9 effective 1 January 2018 where IFRS 9 is applied
2003*
IAS 40
Investment Property
2003*
IAS 41
Agriculture
2001
IFRIC Interpretations
#
Name
Issued
IFRIC 1
Changes in Existing Decommissioning, Restoration and Similar Liabilities
2004
IFRIC 2
Members' Shares in Co-operative Entities and Similar Instruments
2004
IFRIC 3
Emission RightsWithdrawn June 2005
2004
IFRIC 4
Determining Whether an Arrangement Contains a LeaseSuperseded in 2019 by IFRS 16
2004
IFRIC 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
2004
IFRIC 6
Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
2005
IFRIC 7
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
2005
IFRIC 8
Scope of IFRS 2Withdrawn effective 1 January 2010
2006
IFRIC 9
Reassessment of Embedded Derivatives
2006
IFRIC 10
Interim Financial Reporting and Impairment
2006
IFRIC 11
IFRS 2: Group and Treasury Share TransactionsWithdrawn effective 1 January 2010
2006
IFRIC 12
Service Concession Arrangements
2006
IFRIC 13
Customer Loyalty ProgrammesSuperseded in 2018 by IFRS 15
2007
IFRIC 14
IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
2007
IFRIC 15
Agreements for the Construction of Real EstateSuperseded in 2018 by IFRS 15
2008
IFRIC 16
Hedges of a Net Investment in a Foreign Operation
2008
IFRIC 17
Distributions of Non-cash Assets to Owners
2008
IFRIC 18
Transfers of Assets from CustomersSuperseded in 2018 by IFRS 15
2009
IFRIC 19
Extinguishing Financial Liabilities with Equity Instruments
2009
IFRIC 20
Stripping Costs in the Production Phase of a Surface Mine
2011
IFRIC 21
Levies
2013
IFRIC 22
Foreign Currency Transactions and Advance Consideration
2016
IFRIC 23
Uncertainty over Income Tax Treatments
2017
SIC Interpretations
#
Name
Issued
SIC-1
Consistency – Different Cost Formulas for InventoriesSuperseded
1997
SIC-2
Consistency – Capitalisation of Borrowing CostsSuperseded
1997
SIC-3
Elimination of Unrealised Profits and Losses on Transactions with AssociatesSuperseded
1997
SIC-5
Classification of Financial Instruments - Contingent Settlement ProvisionsSuperseded
1998
SIC-6
Costs of Modifying Existing SoftwareSuperseded
1998
SIC-7
Introduction of the Euro
1998
SIC-8
First-Time Application of IASs as the Primary Basis of Accounting Superseded
1998
SIC-9
Business Combinations – Classification either as Acquisitions or Unitings of InterestsSuperseded
1998
SIC-10
Government Assistance – No Specific Relation to Operating Activities
1998
SIC-11
Foreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations Superseded
1998
SIC-12
Consolidation – Special Purpose EntitiesSuperseded by IFRS 10 and IFRS 12 effective 1 January 2013
1998
SIC-13
Jointly Controlled Entities – Non-Monetary Contributions by VenturersSuperseded by IFRS 11 and IFRS 12, effective for annual periods beginning on or after 1 January 2013
1998
SIC-14
Property, Plant and Equipment – Compensation for the Impairment or Loss of ItemsSuperseded
1998
SIC-15
Operating Leases – IncentivesSuperseded in 2019 by IFRS 16
1999
SIC-16
Share Capital – Reacquired Own Equity Instruments (Treasury Shares)Superseded
1999
SIC-17
Equity – Costs of an Equity TransactionSuperseded
2000
SIC-18
Consistency – Alternative MethodsSuperseded
2000
SIC-19
Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29Superseded
2000
SIC-20
Equity Accounting Method – Recognition of LossesSuperseded
2000
SIC-21
Income Taxes – Recovery of Revalued Non-Depreciable AssetsSuperseded by, and incorporated into, IAS 12 by amendments made by Deferred Tax: Recovery of Underlying Assets, effective for annual periods beginning on or after 1 January 2012
2000
SIC-22
Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially ReportedSuperseded
2000
SIC-23
Property, Plant and Equipment – Major Inspection or Overhaul CostsSuperseded
2000
SIC-24
Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in SharesSuperseded
2000
SIC-25
Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders
2000
SIC-27
Evaluating the Substance of Transactions in the Legal Form of a LeaseSuperseded in 2019 by IFRS 16
2000
SIC-28
Business Combinations – 'Date of Exchange' and Fair Value of Equity InstrumentsSuperseded
2001
SIC-29
Disclosure – Service Concession Arrangements
2001
SIC-30
Reporting Currency – Translation from Measurement Currency to Presentation CurrencySuperseded
2001
SIC-31
Revenue – Barter Transactions Involving Advertising ServicesSuperseded in 2018 by IFRS 15
2001
SIC-32
Intangible Assets – Web Site Costs
2001
SIC-33
Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership InterestsSuperseded
2001
Other pronouncements
Name
Issued
Conceptual Framework for Financial Reporting 2018
2018*
Preface to International Financial Reporting Standards
2002*
IFRS for Small and Medium Sized Entities
2009
IFRS Practice Statement Management Commentary
2010
IFRS Practice Statement Making Materiality Judgements
2017
Note
The above tables list the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued. Where a pronouncement has been reissued with the same or a different name, the date indicated in the above tables is the date the revised pronouncement was reissued (these are indicated with an asterisk (*) in the tables). The majority of the pronouncements have also been amended through IASB or IFRS Interpretations Committee projects, for consequential amendments arising on the issue of other pronouncements, the annual improvements process, and other factors. Our page for each pronouncement has a full history of the pronouncement, its development, amendments and other information.
Quick links
IFRS in your pocket - our guide to all pronouncements on issue
Effective dates of IFRSs and amendments
New and revised pronouncements as at 31 December 2014
New and revised pronouncements as at 30 September 2014
Latest pronouncements issued by the IASB and IFRIC
About the International Accounting Standards Board (IASB)
About International Financial Reporting Standards
Current projects of the IASB
Use and adoption of IFRS
Latest news
New and revised pronouncements as at 31 March 2024
08 Mar 2024
Agenda for the March 2024 TIG meeting
06 Mar 2024
Call for volunteers: Fieldwork on impairment of SMEs' financial assets
01 Mar 2024
IFRS Foundation releases summary of national standard-setters' research on materiality judgement guidance
27 Feb 2024
EFRAG survey on IFRS 16 — user perspective
22 Feb 2024
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International Auditing and Assurance Standards Board - Wikipedia
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From Wikipedia, the free encyclopedia
Professional body for auditing standards
The International Auditing and Assurance Standards Board (IAASB) is an independent standards body that issues standards, like the International Standards on Auditing, International Standards on Quality Management, and other services, to support the international auditing of financial statements. It is a body supported by the International Foundation for Ethics and Audit.
The Public Interest Oversight Board provides oversight of the IAASB, ensuring that the standards are in the public interest.[1][2]
To further ensure proposed standards are in the public interest the IAASB consults its Consultative Advisory Group, which is composed of standard setters, various international organizations from the private and public sectors, and regulators. Representatives include a balance of users and prepares of financial statements, and should to the extent practicable be balanced geographically.
Founded in March 1978 as the International Auditing Practices Committee (IAPC), the IAASB's current strategic objectives include:
Increase the emphasis on emerging issues to ensure that the IAASB International Standards provide a foundation for high-quality audit, assurance and related services engagements
Innovate the IAASB’s ways of working to strengthen and broaden our agility, capabilities, and capacity to do the right work at the right time
Maintain and deepen relationships with stakeholders to achieve globally relevant, progressive and operable standards [3]
See also[edit]
International Organization of Supreme Audit Institutions
International Public Sector Accounting Standards
References[edit]
^ "IPIOB News". Retrieved 2023-07-31.
^ Norris, Floyd (March 1, 2005). "Global Overseer of Auditing Rules Is Born". The New York Times. Retrieved 2013-07-27.
^ [1] About IAASB
External links[edit]
IAASB website Official website
International Foundation for Ethics and Audit [2]
Authority control databases
VIAF
Retrieved from "https://en.wikipedia.org/w/index.php?title=International_Auditing_and_Assurance_Standards_Board&oldid=1188661669"
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What is the IASB? - Definition | Meaning | Example
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What is the IASB (International Accounting Standards Board)?
Home › Accounting›Accounting Basics›What is the IASB (International Accounting Standards Board)?
Definition: The International Accounting Standards Board, typically abbreviated IASB, is the organization that establishes international financial reporting standards or IFRS that are accepted throughout the world. You can think of the IASB as the international FASB that creates accounting principles and standards like GAAP on an international level.
What Does IASB Mean?ContentsWhat Does IASB Mean?ExampleThe IASB consists of 14 members from various countries with different backgrounds in accounting, finance, and auditing. Each time the members meet, the meeting is broadcast live over a webcast, so the public can see what where the future of international accounting standards is heading.
Example
The process of establishing IFRS has six main steps. Before anything can happen, the board has to present a topic that needs to be addressed. Once a standard topic is presented the six steps begin. First, the board has to set an agenda to research information about the proposed standards to see how would affect industries and financial markets.
Second, a plan must be put in place to preform the research and identify the partners that will help with the project.
After limited research is done on the new proposed standard a discussion paper is created and published, so the public can understand the topics that the board is dealing with and start to develop their own opinions. The discussion papers are usually a broad overview of a general topic. No specific standards are mentioned.
Fourth, an exposure draft is published by the board to make the public aware of the actual proposed accounting standards. The exposure draft encourages the public to voice their opinion to the board about how the proposed standard would affect them if it were instituted.
Fifth, the board develops the standard and the publication that will announce the standard to the public when it is ready.
Sixth, the IFRS standard is issued to the public and the members of the board hold meetings with the public to address new issues arising from the newly instituted standards.
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Understanding International Accounting Standards (IAS)
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Will Kenton
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Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School for Social Research and Doctor of Philosophy in English literature from NYU.
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Updated October 02, 2022
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What Are International Accounting Standards (IAS)?
International Accounting Standards (IAS) are a set of rules for financial statements that were replaced in 2001 by International Financial Reporting Standards (IFRS) and have subsequently been adopted by most major financial markets around the world. Both sets of standards were issued by the International Accounting Standards Board (IASB), an independent body based in London.
The United States does not follow IFRS. Instead, the U.S. Securities & Exchange Commission requires public companies in the U.S. to follow Generally Accepted Accounting Standards (GAAP). China and Japan also declined to adopt IFRS.
Key Takeaways
International Accounting Standards were replaced in 2001 by the International Financial Reporting Standards (IFRS)Currently, the United States, Japan, and China are the only major capital markets without an IFRS mandateThe U.S. accounting standards body has been collaborating with the Financial Accounting Standards Board since 2002 to improve and converge American accounting principles (GAAP) and IFRS.
Understanding International Accounting Standards (IAS)
International Accounting Standards (IAS) were the first international accounting standards that were issued by the International Accounting Standards Committee (IASC), formed in 1973. The goal then, as it remains today, was to make it easier to compare businesses around the world, increase transparency and trust in financial reporting, and foster global trade and investment.
Globally comparable accounting standards promote transparency, accountability, and efficiency in financial markets around the world. This enables investors and other market participants to make informed economic decisions about investment opportunities and risks and improves capital allocation. Universal standards also significantly reduce reporting and regulatory costs, especially for companies with international operations and subsidiaries in multiple countries.
Moving Toward New Global Accounting Standards
There has been significant progress towards developing a single set of high-quality global accounting standards since the IASC was replaced by the IASB. IFRS have been adopted by the European Union, leaving the United States, Japan (where voluntary adoption is allowed), and China (which says it is working towards IFRS) as the only major capital markets without an IFRS mandate.
As of 2022, 144 jurisdictions required the use of IFRS for all or most publicly listed companies, and a further 12 jurisdictions permit its use.
Globally comparable accounting standards promote transparency, accountability, and efficiency in financial markets around the world.
The United States is exploring adopting international accounting standards. Since 2002, America's accounting-standards body, the Financial Accounting Standards Board (FASB) and the IASB have collaborated on a project to improve and converge the U.S. generally accepted accounting principles (GAAP) and IFRS. However, while the FASB and IASB have issued norms together, the convergence process is taking much longer than was expected—in part because of the complexity of implementing the Dodd-Frank Wall Street Reform and Consumer Protection Act.
The Securities and Exchange Commission (SEC), which regulates U.S. securities markets, has long supported high-quality global accounting standards in principle and continues to do so. In the meantime, because U.S. investors and companies routinely invest trillions of dollars abroad, fully understanding the similarities and differences between U.S. GAAP and IFRS is crucial. One conceptual difference: IFRS is thought to be a more principles-based accounting system, while GAAP is more rules-based.
Article Sources
Investopedia requires writers to use primary sources to support their work. These include white papers, government data, original reporting, and interviews with industry experts. We also reference original research from other reputable publishers where appropriate. You can learn more about the standards we follow in producing accurate, unbiased content in our
editorial policy.
International Accounting Standards Board (IASB). "About the IASB."
IFRS Foundation. "United States."
IFRS Foundation. "Japan."
IFRS Foundation. "China."
International Accounting Standards Plus. "GAAP Convergence 2002," Page 4.
International Accounting Standards Plus. "About the International Accounting Standards Committee (IASC)."
IFRS Foundation. "Who Uses the IFRS Standards?"
Board of Governors of the Federal Reserve System. "Dodd-Frank Act Stress Test 2020: Supervisory Stress Test Results."
Related Terms
Generally Accepted Accounting Principles (GAAP): Definition, Standards and Rules
GAAP is a set of generally accepted accounting principles widely used in the U.S. for financial reporting by corporations and government entities.
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What Are International Financial Reporting Standards (IFRS)?
International Financial Reporting Standards (IFRS) are a set of accounting rules currently used by public companies in 166 jurisdictions.
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Earnings Before Interest, Taxes, Depreciation, Amortization, Losses (EBITDAL)
Earnings before interest, taxes, depreciation, amortization, and losses (EBITDAL) is a measure of profitability that takes into account unusual losses during a particular reporting period that the company does not expect to face again going forward.
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What Does an Accountant Do?
An accountant maintains and analyses financial records for companies or individuals, keeping track of income, expenditures, and tax liabilities.
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Accounting Principles Explained: How They Work, GAAP, IFRS
Accounting principles are the rules and guidelines that companies must follow when reporting financial data.
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Financial Accounting Standards Board (FASB): Definition and How It Works
The Financial Accounting Standards Board (FASB) is an independent organization that sets accounting standards for companies and nonprofits in the United States.
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Generally Accepted Accounting Principles (GAAP): Definition, Standards and Rules
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What Are International Financial Reporting Standards (IFRS)?
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What Does an Accountant Do?
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ABOUT US
IFRS ACCOUNTING
IFRS SUSTAINABILITY
The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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The IASB Update is a staff summary of the tentative decisions reached by the International Accounting Standards Board (IASB) in its public meetings. These take place each month, except August (usually).
The IASB Update highlights preliminary decisions of the IASB. The IASB’s final decisions on IFRS Accounting Standards, Amendments and IFRIC Interpretations are formally balloted as set forth in the IFRS Foundation's Due Process Handbook.
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IASB updates
Actualización del IASB
IASB 会議
2024
Date
Title
23 Jan 2024
IASB and joint IASB–ISSB Update January 2024
22 Feb 2024
IASB Update February 2024
2023
Date
Title
23 Mar 2023
IASB Update March 2023
11 Apr 2023
Supplementary IASB Update April 2023
26 Jan 2023
IASB Update January 2023
24 May 2023
IASB Update May 2023
22 Jun 2023
IASB Update June 2023
27 Jul 2023
IASB Update July 2023
23 Feb 2023
IASB Update February 2023
23 Aug 2023
Supplementary IASB Update August 2023
27 Apr 2023
IASB Update April 2023
03 May 2023
Supplementary IASB Update May 2023
26 Oct 2023
IASB Update October 2023
15 Nov 2023
IASB Update November 2023
21 Sep 2023
IASB and joint FASB-IASB Update September 2023
14 Dec 2023
IASB Update December 2023
2022
Date
Title
20 Oct 2022
IASB Update October 2022
28 Apr 2022
IASB Update April 2022
22 Jun 2022
IASB Update June 2022
25 Feb 2022
IASB Update February 2022
27 May 2022
IASB Update May 2022
21 Jul 2022
IASB Update July 2022
24 Nov 2022
IASB Update November 2022
25 Jan 2022
IASB Update January 2022
15 Dec 2022
IASB Update December 2022
24 Mar 2022
IASB Update March 2022
22 Sep 2022
IASB and joint IASB–FASB Update September 2022
2021
Date
Title
26 Jan 2021
IASB Update January 2021
24 Mar 2021
IASB Update March 2021
10 Mar 2021
Supplementary IASB Update March 2021—covid-19-related rent concessions
17 Feb 2021
IASB Update February 2021
04 Feb 2021
Supplementary IASB Update February 2021—covid-19-related rent concessions
30 Apr 2021
IASB Update April 2021
28 May 2021
IASB Update May 2021
23 Jun 2021
IASB Update June 2021
23 Jul 2021
IASB and joint IASB–FASB Update July 2021
24 Sep 2021
IASB Update September 2021
29 Oct 2021
IASB Update October 2021
19 Nov 2021
IASB Update November 2021
16 Dec 2021
IASB Update December 2021
2020
Date
Title
16 Dec 2020
IASB Update December 2020
27 Feb 2020
IASB Update February 2020
21 May 2020
IASB Update May 2020
30 Jan 2020
IASB Update January 2020
29 Oct 2020
IASB Update October 2020
23 Apr 2020
IASB Update April 2020
18 Nov 2020
IASB and joint IASB–FASB Update November 2020
15 May 2020
Supplementary IASB Update May 2020—covid-19-related matters
19 Mar 2020
IASB Update March 2020
23 Sep 2020
IASB Update September 2020
25 Jun 2020
IASB Update June 2020
17 Apr 2020
Supplementary IASB Update April 2020—impact of covid-19
23 Jul 2020
IASB Update July 2020
03 Mar 2020
February 2020 monthly news summary
01 Apr 2020
March 2020 monthly news summary
2019
Date
Title
14 Mar 2019
IASB Update March 2019
19 Jun 2019
IASB Update June 2019
12 Dec 2019
IASB Update December 2019
20 Nov 2019
IASB Update November 2019
25 Jul 2019
IASB and joint IASB–FASB Update July 2019
08 Feb 2019
IASB Update February 2019
26 Sep 2019
IASB Update September 2019
23 Oct 2019
IASB Update October 2019
28 Aug 2019
IASB Update August 2019
16 May 2019
IASB Update May 2019
23 Jan 2019
IASB Update January 2019
11 Apr 2019
IASB Update April 2019
2018
Date
Title
15 Nov 2018
IASB Update November 2018
22 Mar 2018
IASB Update March 2018
25 Oct 2018
IASB Update October 2018
20 Sep 2018
IASB Update September 2018
21 Jun 2018
IASB and joint IASB–FASB Update June 2018
13 Dec 2018
IASB Update December 2018
18 Jul 2018
IASB Update July 2018
23 May 2018
IASB Update May 2018
22 Feb 2018
IASB Update February 2018
25 Jan 2018
IASB Update January 2018
25 Apr 2018
IASB Update April 2018
2017
Date
Title
23 Feb 2017
IASB Update
18 Jan 2017
IASB Update
27 Apr 2017
IASB Update
19 May 2017
IASB Update
22 Mar 2017
IASB Update
25 Oct 2017
IASB Update October 2017
14 Dec 2017
IASB Update December 2017
19 Jul 2017
IASB Update July 2017
21 Sep 2017
IASB Update September 2017
22 Jun 2017
IASB Update June 2017
14 Nov 2017
IASB Update November 2017
2016
Date
Title
14 Dec 2016
IASB Update
17 Feb 2016
IASB Update
20 Oct 2016
IASB Update
16 Nov 2016
IASB Update
21 Apr 2016
IASB Update
16 Mar 2016
IASB Update
20 Jan 2016
IASB Update
23 Jun 2016
IASB Update
19 Jul 2016
IASB Update
23 Sep 2016
IASB Update
19 May 2016
IASB Update
2015
Date
Title
20 May 2015
IASB Update
23 Oct 2015
IASB Update
29 Apr 2015
IASB Update
22 Jan 2015
IASB Update (including IASB—FASB joint meeting)
20 Feb 2015
IASB Update
23 Jul 2015
IASB Update
25 Jun 2015
IASB Update
25 Sep 2015
IASB Update
19 Mar 2015
IASB Update (including IASB—FASB joint meeting)
16 Dec 2015
IASB Update
19 Nov 2015
IASB Update
2014
Date
Title
25 Sep 2014
IASB Update
19 Jun 2014
IASB Update (including IASB—FASB joint meeting)
23 Jan 2014
IASB Update (including IASB—FASB joint meeting)
24 Oct 2014
IASB Update (including IASB—FASB joint meeting)
21 Mar 2014
IASB Update (including IASB—FASB joint meeting)
20 Feb 2014
IASB Update
16 Dec 2014
IASB Update (including IASB—FASB joint meeting)
23 May 2014
IASB Update (including IASB—FASB joint meeting)
26 Apr 2014
IASB Update (including IASB—FASB joint meeting)
24 Jul 2014
IASB Update (including IASB—FASB joint meeting)
20 Nov 2014
IASB Update
2013
Date
Title
19 Jun 2013
IASB Update (including IASB—FASB joint meeting)
24 May 2013
IASB Update (including IASB—FASB joint meeting)
22 Nov 2013
IASB Update (including IASB—FASB joint meeting)
22 Feb 2013
IASB Update (including IASB—FASB joint meeting)
25 Jul 2013
IASB Update (including IASB—FASB joint meeting)
12 Dec 2013
IASB Update
21 Mar 2013
IASB Update
25 Apr 2013
IASB Update
31 Jan 2013
IASB Update (including IASB—FASB joint meeting)
31 Oct 2013
IASB Update (including IASB—FASB joint meeting)
18 Sep 2013
IASB Update (including IASB—FASB joint meeting)
2012
Date
Title
28 Sep 2012
IASB Update
02 Mar 2012
IASB Update
19 Oct 2012
IASB Update
24 May 2012
IASB Update
27 Jan 2012
IASB Update
21 Nov 2012
IASB Update
20 Jul 2012
IASB Update
17 Dec 2012
IASB Update
14 Jun 2012
IASB Update
21 Mar 2012
IASB Update
16 Apr 2012
IASB Update
2011
Date
Title
11 May 2011
IASB Update (including IASB—FASB joint meeting)
19 May 2011
IASB Update (including IASB—FASB joint meeting)
22 Jul 2011
IASB Update (including IASB—FASB joint meeting)
21 Jan 2011
IASB Update (including IASB—FASB joint meeting)
07 Nov 2011
IASB Update
16 Dec 2011
IASB Update (including IASB—FASB joint meeting)
02 Feb 2011
IASB Update (including IASB—FASB joint meeting)
02 Mar 2011
IASB Update (including IASB—FASB joint meeting)
20 Oct 2011
IASB Update (including IASB—FASB joint meeting)
01 Nov 2011
IASB Update (including IASB—FASB joint meeting)
29 Mar 2011
IASB Update (including IASB—FASB joint meeting)
23 Mar 2011
IASB Update (including IASB—FASB joint meeting)
28 Jul 2011
IASB Update
23 Mar 2011
IASB Update (including IASB—FASB joint meeting)
15 Jun 2011
IASB Update (including IASB—FASB joint meeting)
04 May 2011
IASB Update (including IASB—FASB joint meeting)
27 Apr 2011
IASB Update (including IASB—FASB joint meeting)
02 Jun 2011
IASB Update (including IASB—FASB joint meeting)
18 Feb 2011
IASB Update (including IASB—FASB joint meeting)
23 Sep 2011
IASB Update (including IASB—FASB joint meeting)
15 Apr 2011
IASB Update (including IASB—FASB joint meeting)
2010
Date
Title
16 Sep 2010
IASB Update (including IASB—FASB joint meeting)
03 Mar 2010
IASB Update (including IASB—FASB joint meeting)
05 Oct 2010
IASB Update
23 Jun 2010
IASB Update (including IASB—FASB joint meeting)
05 Jan 2010
IASB Update (including IASB—FASB joint meeting)
17 Jun 2010
IASB Update (including IASB—FASB joint meeting)
24 Sep 2010
IASB Update
03 Dec 2010
IASB Update
22 Oct 2010
IASB Update (including IASB—FASB joint meeting)
24 Mar 2010
IASB Update (including IASB—FASB joint meeting)
01 Dec 2010
IASB Update
20 May 2010
IASB Update (including IASB—FASB joint meeting)
04 May 2010
IASB Update (including IASB—FASB joint meeting)
24 Aug 2010
IASB Update
11 Mar 2010
IASB Update (including IASB—FASB joint meeting)
02 Feb 2010
IASB Update (including IASB—FASB joint meeting)
24 Mar 2010
IASB Update (including IASB—FASB joint meeting)—supplement
08 Dec 2010
IASB Update (including IASB—FASB joint meeting)
19 Feb 2010
IASB Update (including IASB—FASB joint meeting)
08 Apr 2010
IASB Update (including IASB—FASB joint meeting)
17 Dec 2010
IASB Update (including IASB—FASB joint meeting)
21 Jan 2010
IASB Update (including IASB—FASB joint meeting)
23 Jul 2010
IASB Update (including IASB—FASB joint meeting)
03 Aug 2010
IASB Update
27 Oct 2010
IASB Update
18 Nov 2010
IASB Update (including IASB—FASB joint meeting)
23 Apr 2010
IASB Update (including IASB—FASB joint meeting)
10 Jun 2010
IASB Update (including IASB—FASB joint meeting)
2009
Date
Title
18 Sep 2009
IASB Update
06 Oct 2009
IASB Update
19 Oct 2009
IASB Update
19 Jun 2009
IASB Update
28 Oct 2009
IASB Update (including IASB—FASB joint meeting)
16 Oct 2009
IASB Update
19 Nov 2009
IASB Update
18 Dec 2009
IASB Update
22 Sep 2009
IASB Update
21 May 2009
IASB Update
20 Feb 2009
IASB Update
23 Jan 2009
IASB Update
29 Sep 2009
IASB Update
24 Mar 2009
IASB Update (including IASB—FASB joint meeting)
24 Apr 2009
IASB Update
24 Jul 2009
IASB Update
2008
Date
Title
14 Mar 2008
IASB Update
19 Dec 2008
IASB Update
02 Oct 2008
IASB Update—Additional meeting
24 Jan 2008
IASB Update
19 Sep 2008
IASB Update
20 Jun 2008
IASB Update
23 May 2008
IASB Update
25 Jul 2008
IASB Update
21 Feb 2008
IASB Update
21 Oct 2008
IASB Update (including IASB—FASB joint meeting)
21 Apr 2008
IASB Update (including IASB—FASB joint meeting)
21 Nov 2008
IASB Update
2007
Date
Title
22 Mar 2007
IASB Update
16 Nov 2007
IASB Update
24 Apr 2007
IASB Update (including IASB—FASB joint meeting)
25 Jan 2007
IASB Update
22 Jun 2007
IASB Update
20 Jul 2007
IASB Update
22 Feb 2007
IASB Update
21 Sep 2007
IASB Update
14 Dec 2007
IASB Update
18 May 2007
IASB Update
2006
Date
Title
31 Mar 2006
International Accounting Standards Board meeting | IASB meeting summary March 2006
14 Dec 2006
IASB Update
17 Nov 2006
IASB Update
26 Apr 2006
International Accounting Standards Board meeting | IASB meeting summary April 2006
21 Jul 2006
Joint IASB and FASB meeting | IASB meeting summary July 2006
24 Feb 2006
International Accounting Standards Board meeting | IASB meeting summary February 2006
22 Sep 2006
International Accounting Standards Board meeting | IASB meeting summary September 2006
26 May 2006
International Accounting Standards Board meeting | IASB meeting summary May 2006
23 Jun 2006
International Accounting Standards Board meeting | IASB meeting summary June 2006
19 Oct 2006
IASB Update
25 Jan 2006
International Accounting Standards Board meeting | IASB meeting summary January 2006
2005
Date
Title
22 Sep 2005
International Accounting Standards Board meeting | IASB meeting summary September 2005
17 Feb 2005
International Accounting Standards Board meeting | IASB meeting summary February 2005
18 May 2005
International Accounting Standards Board meeting | IASB meeting summary May 2005
22 Jul 2005
International Accounting Standards Board meeting | IASB meeting summary July 2005
20 Oct 2005
International Accounting Standards Board meeting | IASB meeting summary October 2005
23 Jun 2005
International Accounting Standards Board meeting | IASB meeting summary June 2005
19 Apr 2005
International Accounting Standards Board meeting | IASB meeting summary April 2005
16 Dec 2005
International Accounting Standards Board meeting | IASB meeting summary December 2005
17 Mar 2005
International Accounting Standards Board meeting | IASB meeting summary March 2005
18 Nov 2005
International Accounting Standards Board meeting | IASB meeting summary November 2005
21 Jan 2005
International Accounting Standards Board meeting | IASB meeting summary January 2005
2004
Date
Title
23 Jun 2004
International Accounting Standards Board meeting | IASB meeting summary June 2004
19 Mar 2004
International Accounting Standards Board meeting | IASB meeting summary March 2004
20 Oct 2004
Joint IASB and FASB meeting | IASB meeting summary October 2004
19 May 2004
IASB Update
17 Dec 2004
International Accounting Standards Board meeting | IASB meeting summary December 2004
23 Jan 2004
International Accounting Standards Board meeting | IASB meeting summary January 2004
21 Apr 2004
International Accounting Standards Board meeting | IASB meeting summary April 2004
20 Feb 2004
International Accounting Standards Board meeting | IASB meeting summary February 2004
19 Nov 2004
IASB Update (including Standards Advisory Council joint meeting)
24 Sep 2004
International Accounting Standards Board meeting | IASB meeting summary September 2004
11 Jul 2004
International Accounting Standards Board meeting | IASB meeting summary July 2004
2003
Date
Title
24 Oct 2003
International Accounting Standards Board meeting | IASB meeting summary October 2003
23 May 2003
International Accounting Standards Board meeting | IASB meeting summary May 2003
18 Jun 2003
International Accounting Standards Board meeting | IASB meeting summary June 2003
23 Sep 2003
IASB Update (including World Standard-setters joint meeting and partner Standards-setting joint meeting)
19 Dec 2003
International Accounting Standards Board meeting | IASB meeting summary December 2003
24 Jul 2003
International Accounting Standards Board meeting | IASB meeting summary July 2003
23 Jan 2003
International Accounting Standards Board meeting | IASB meeting summary January 2003
19 Nov 2003
International Accounting Standards Board meeting | IASB meeting summary November 2003
21 Feb 2003
International Accounting Standards Board meeting | IASB meeting summary February 2003
22 Mar 2003
International Accounting Standards Board meeting | IASB meeting summary March 2003
02 May 2003
International Accounting Standards Board meeting | IASB meeting summary April-May 2003
2002
Date
Title
25 Oct 2002
International Accounting Standards Board meeting | IASB meeting summary October 2002
20 Dec 2002
International Accounting Standards Board meeting | IASB meeting summary December 2002
20 Sep 2002
International Accounting Standards Board meeting | IASB meeting summary September 2002
25 Jan 2002
International Accounting Standards Board meeting | IASB meeting summary January 2002
19 Jun 2002
International Accounting Standards Board meeting | IASB meeting summary June 2002
14 Nov 2002
International Accounting Standards Board meeting | IASB meeting summary November 2002
19 Feb 2002
International Accounting Standards Board meeting | IASB meeting summary February 2002
19 Jul 2002
International Accounting Standards Board meeting | IASB meeting summary July 2002
22 Mar 2002
International Accounting Standards Board meeting | IASB meeting summary March 2002
19 Apr 2002
International Accounting Standards Board meeting | IASB meeting summary April 2002
24 May 2002
International Accounting Standards Board meeting | IASB meeting summary May 2002
2001
Date
Title
30 Nov 2001
International Accounting Standards Board meeting | IASB meeting summary November 2001
24 Jul 2001
IASB Update (including Standards Advisory Council joint meeting)
20 Oct 2001
International Accounting Standards Board meeting | IASB meeting summary October 2001
20 Dec 2001
International Accounting Standards Board meeting | IASB meeting summary December 2001
28 Jun 2001
International Accounting Standards Board meeting | IASB meeting summary June 2001
13 Sep 2001
International Accounting Standards Board meeting | IASB meeting summary September 2001
20 Apr 2001
International Accounting Standards Board meeting | IASB meeting summary April 2001
25 May 2001
International Accounting Standards Board meeting | IASB meeting summary May 2001
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