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Technical Working Groups (TWG)1

2014

January

A Review of the Conceptual Framework for Financial Reporting.  Access the document

TWG 24

February

Equity Method in Separate Financial Statements. Access the document

TWG 26

March

Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities.  Access the document

TWG 25

March

Annual Improvements to IFRSs – 2012 – 2014 Cycle. Access the document

TWG 27

May Post- implementation review of IFRS 3 – Business Combinations. Acces the document TWG 28
July

Disclosure Initiatives. Proposed amendments to IAS 1.

Acces the document

TWG 29

2013

February

Annual Improvements to IFRSs 2011-2013 Cycle.  Access the document

TWG 16

March

Classification and Measurement of IFRS 9. Access the document

TWG 13

March

Proposals for amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets: Clarification of Acceptable Methods of Depreciation and Amortization. Access the document

TWG 15

March

Recoverable Amount Disclosures for Non-Financial Assets. Access the document

TWG 18

March

TWG 17.1. 1. Equity Method: Share of Other Net Asset Changes. Proposed amendments to IAS28 (ED/2012/3); 2. Access the document

TWG 17.1

April

TWG 17.  2. Sale or Contribution of Assets between an Investor and its Associate or Joint Venture. Proposed amendments to IFRS 10 and IAS28 (ED/2012/6); Access the document

3. Acquisition of an Interest in a Joint Operation. Proposed amendments to IFRS 11 (ED/2012/7). Access the document

TWG 17.2

TWG 17.3

April

Novation of Derivatives and Continuation of Hedge Accounting.  Access the document

TWG 19

July

Financial Instruments: Expected Credit Losses. Access the document

TWG 14

July

Defined Benefit Plans: Employee Contributions. Access the document

TWG 20

September

Regulatory Deferral Accounts. Access the document

TWG 21

September

Leases. Access the document

TWG 3

September

Conceptual Framework. Access the document

 

TWG 12

October

Insurance Contracts. Access the document

TWG 22

October

Agriculture – Proposed amendments to IAS 16 and IAS 41. Access the document

TWG 23

2012

January

Investment Entities. Access the document

TWG 2

January

Amendment to the accounting for Government Loans in IFRS 1. Access the document

TWG 4

March

Revenue from contracts with customers. Access the document

TWG 5

March

Transition Guidance – Proposed amendments to IFRS 10. Access the document

TWG 6

September

Annual Improvements to IFRSs – 2010 – 2012 Cycle. Access the document

TWG 7

September

Due Process Handbook. Access the document

TWG 8

October

Put Options Written on Non-controlling Interests. Access the document

TWG 9

November

Post-implementation Review of IFRS 8. Access the document

TWG 11

December

Comprehensive Review of the IFRS for SMEs. Access the document

TWG 10

2011

October

Postponement of the validity’s date of the IFRS 9. Access the document

N/A

November

Agenda Consultation 2011. Access the document

TWG 1

 

1 Detailed composition of the TWG in http://glenif.org/en/index.php?option=com_content&view=article&id=55&Itemid=64