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- Material Type
- 図書
- Title
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- Place of Publication (Country Code)
- uk
- Target Audience
- 一般
- Note (General)
- Imprint varies: International Accounting Standards Board
- Related Material
- Mandatory effective date of IFRS 9 : proposed amendment to IFRS 9 (November 2009) and IFRS 9 (October 2010) : comments to be received by 21 October 2011Intangible assets : issued for comment by 30 November 1995Annual improvements to IFRSs 2010-2012 cycle (proposed amendments to International Financial Reporting Standards) : comments to be received by 5 September 2012Government loans (proposed amendments to IFRS 1) : comments to be received by 5 January 2012Agriculture: bearer plants (proposed amendments to IAS 16 and IAS 41) : comments to be received by 28 Octber 2013Provisions, contingent liabilities and contingent assets : issued for comment by 15 November 1997Discont[in]uing operations : issued for comment by 15 November 1997Earnings per share : issued for comment by 30 June 1996Sale or contribution of assets between an investor and its associate or joint venture (proposed amendments to IFRS 10 and IAS 28) : comments to be received by 23 April 2013Regulatory deferral accounts : comments to be received by 4 September 2013Classification and measurement: limited amendments to IFRS 9 (proposed amendments to IFRS 9 (2010)) : comments to be received by 28 March 2013Limited exemption from comparative IFRS 7 disclosures for first-time adopters (proposed amendment to IFRS 1) : comments to be received by 29 December 2009Financial instruments : expected credit losses : comments to be received by 5 July 2013Income tax consequences of dividends : IAS 12 (revised 1996), income taxes : issued for comment by 10 September 2000Reporting financial information by segment : issued for comment by 30 June 1996Offsetting financial assets and financial liabilities : comments to be received by 28 April 2011Equity method: share of other net asset changes (proposed amendments to IAS 28) : comments to be received by 22 March 2013Novation of derivatives and continuation of hedge accounting (proposed amendments to IAS 39 and IFRS 9) : comments to be received by april 2013Intangible assets : issued for comment by 30 November 1995Defined benefit plans : employee contributions (proposed amendments to IAS 19) : comments to be received by 25 July 2013Measuring quoted investments in subsidiaries, joint ventures and associates at fair value : proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and illustrative examples for IFRS 13 : comments to be received by 16 January 2015Employee benefits : issued for comment by 31 January 1997Investment entities : comments to be received by 5 January 2012Annual improvements cycle 2011-2013 : (proposed amendments to International Financial Reporting Standards) : comments to be received by 18 February 2013International accounting standard : proposed statement : disclosures in the financial statements of banks and similar financial institutionsInvestment propertyAcquisition of an interest in a joint operation (proposed amendments to IFRS 11) : comments to be received by 23 April 2013Fair value option for financial liabilities : comments to be received by 16 July 2010 : comments to be received by 16 July 2010Financial instruments : recognition and measurement : issued for comment by 30 September 1998Recoverable amount disclosures for non-financial assets : proposed amendments to IAS 36 : comments to be received by 19 March 2013Agriculture : issued for comment by 31 January 2000Improvements to IFRSs (proposed amendments to International financial reporting standards) : comments to be received by 21 October 2011Proposed International Accounting Standard : financial instruments : issued for comment by 31 July 1994IAS 39, Financial instruments : recognition and measurement, and other related standards : issued for comment by 10 September 2000Impairment of assets : issued for comment by 15 August 1997Business combinations : issued for comment by 15 November 1997Measurement uncertainty analysis disclosure for fair value measurements : limited re-exposure of proposed disclosure : comments to be received by 7 September 2010Comparability of financial statements : proposed amendments to International Accounting Standards 2, 5, 8, 9, 11, 16, 17, 18, 19, 21, 22, 23 and 25Transition guidance (proposed amendments to IFRS 10) : comments to be received by 21 March 2012Equity method in separate financial statements (proposed amendments to IAS 27) : comments to be received by 3 February 2014Disclosure initiative : proposed amendments to IAS 1 : comments to be received by 23 July 2014Interim financial reporting : issued for comment by 31 October 1997International accounting standard : proposed statement : financial reporting of interests in joint venturesDisclosure initiative : proposed amendments to IAS 7 : comments to be received by 17 April 2015Presentation of financial statements : issued for comment by 31 October 1996Events after the balance sheet date : issued for comment by 15 February, 1999Annual improvements to IFRSs 2012-2014 cycle : comments to be received by 13 March 2014Conceptual framework for financial reporting : the reporting entity : comments to be received by 16 July 2010Severe hyperinflation : proposed amendment to IFRS 1 : comments to be received by 30 November 2010Presentation of items of other comprehensive income : proposed amendments to IAS 1 : comments to be received by 30 September 2010Removal of fixed dates for first-time adopters : proposed amendments to IFRS 1 : comments to be received by 27 October 2010Measurement of liabilities in IAS 37 : limited re-exposure of proposed amendment to IAS 37 : comments to be received by 12 April 2010Proposed international accounting standard : leasesImprovements to IFRSs (proposed amendments to International financial reporting standards) : comments to be received by 24 November 2009Pension plan assets : IAS 19 (revised 1998), employee benefits : issued for comment by 10 September 2000Deferred tax : recovery of underlying assets : proposed amendment to IAS 12 : comments to be received by 9 November 2010Comparability of financial statements : proposed amendments to International Accounting Standards 2, 5, 8, 9, 11, 16, 17, 18, 19, 21, 22, 23 and 25Clarification of acceptable methods of depreciation and amortisation (proposed amendments to IAS 16 and IAS 38) : comments to be received by 2 April 2013Current cost accounting : proposed statement of standard accounting practiceInvestment entities : applying the consolidation exception : proposed amendments to IFRS 10 and IAS 28 : comments to be received by 15 September 2014Defined benefit plans : proposed amendments to IAS 19 Employee benefits : comments to be received by 6 September 2010Intangible assets : issued for comment by 15 November 1997Income taxes : issued for comment by 31 May 1995Financial instruments : proposed International Accounting Standard issued for comment by 31 July 1994 International Accounting Standards CommitteeClassification and measurement of share-based payment transactions : proposed amendments to IFRS 2 : comments to be received by 25 March 2015
- Related Material (URI)
- Data Provider (Database)
- 国立情報学研究所 : CiNii Research
- Original Data Provider (Database)
- CiNii Books