During October 2010, IASB discussed projects progressing towards the issue of a new/revised Standard or other pronouncement (Presentation of items of Other Comprehensive Income, Financial instruments: Replacement of IAS 39 Financial Instruments: Impairment, Fair Value Measurement, Post-employment benefits, Amendments to IFRS 7 Financial Instruments: Disclosures, Financial instruments: fair value option for liabilities) and projects that progress towards the issue of an exposure draft (Financial instruments with characteristics of equity, Financial instruments: Hedge accounting, Asset and liability offsetting, Extractive activities, Annual Improvements 2009-2011 cycle, Emission trading schemes). Annual Improvements Annual2009-2011 relate to IFRS 1 First-time Adoption of IFRSs – Repeat application of IFRS 1, IFRS 3 Business Combinations – Regrouping and consistency of contingent consideration guidance, IAS 24 Related Party Disclosures – Key management personnel, IAS 40 – Transfers from Investment Property, Annual improvements – criteria, and Other issues e.g. IAS 1: Encouraged versus required disclosures and IAS 21: Repayments of investments and foreign currency translation reserves.
IASB meeting 5 October 2010
IASB meeting 19 - 22 October 2010
© IASB - International Accounting Standards Board
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