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Agenda Decisions

 

Standard

Title

Agenda Decision

Education videos

 

 

Conceptual Framework for Financial Reporting

 

 

IFRS 1

First time adoption of IFRS Standard

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-1/

 

 

IFRS 2

Share-based Payment

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-2/

 

 

IFRS 3

Business Combinations

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-3/

 

 

IFRS 4

Insurance Contracts

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-4/

 

 

IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-5/

 

 

IFRS 6

Exploration for and Evaluation of Mineral Resources

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-6/

 

 

IFRS 7

Financial Instruments: Disclosures

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-7/

 

 

IFRS 8

Operating Segments

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-8/

 

 

IFRS 9

Financial Instruments

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-9/

 

IFRS 10

Consolidated Financial Statements

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-10/

 

IFRS 11

Joint Arrangements

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-11/

 

IFRS 12

Disclosure of Interests in Other Entities

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-12/

 

 

IFRS 13

Fair Value Measurement

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-13/

 

 

IFRS 15

Revenue from Contracts with Customers

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-15/

 

IFRS 16

Leases

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-16/#agenda

 

IFRS 17

Insurance Contracts

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IAS 1

Presentation of Financial Statements

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-1/

 

IAS 2

Inventories

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-2/

 

 

IAS 7

Statement of Cash Flows

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-7/

 

 

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-8/

 

 

IAS 10

Events After Reporting Date

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-10/

 

 

IAS 12

Income Taxes

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-12/

 

 

IAS 16

Property, Plant and Equipment

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-16/

 

 

 

IAS 19

Employee Benefits

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-19/

 

IAS 20

Accounting for Government Grants and Disclosure of Government Assistance

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-20/

 

 

IAS 21

The Effects of Changes in Foreign Exchange Rates

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-21/

 

 

IAS 23

Borrowing Costs 

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-23/

 

 

IAS 24

Related Party Disclosures

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-24/

 

 

IAS 26

Accounting and Reporting by Retirement Benefit Plans

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-26/

 

 

IAS 27

Separate Financial Statements

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-27/

 

 

IAS 28

Investments in Associates and Joint Ventures

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-28/

 

 

IAS 29

Financial Reporting in Hyperinflationary Economies

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-29/

 

 

IAS 32

Financial Instruments: Presentation

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-32/

 

IAS 33

Earnings Per Share

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-33/

 

 

IAS 34

Interim Financial Reporting

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-34/

 

 

IAS 36

Impairment of Assets

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-36/

 

 

 

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-37/

 

 

IAS 38

Intangible Assets

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-38/

 

 

IAS 39

Financial Instruments: Recognition and Measurement

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-39/

 

 

IAS 41

Agriculture

https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ias-41/