14 June 2021

IFRIC rejections to date (June 2021)

Click on each standard for a list of IFRIC rejections. IFRS 1 First-time adoption IFRS 2 Share-based payment IFRS 3 Business combinations IFRS 4 Insurance contracts IFRS 5 Non current assets held for sale and discontinued operations IFRS 6 Exploratio

27 January 2021

Standards by year end

This ​​​​​​table​​​​ displays the new standards, amendments and IFRICs issued during the last 12 months and when they are effective from, subject to endorsement. The tables below display for specific year ends the new standards, amendments and IFRICs which become applicable for the first time subject to endorsement.​​

PwC IFRS Talks Episode 91: IASB narrow scope amendments

In May 2020, the IASB released a package of narrow scope amendments on IAS 16, proceeds of testing, IAS 37, onerous contracts, IFRS 3, recognition of liabilities in a business combination and annual improvements 2018 - 2020 (IFRS 1, IAS 41 and IFRS 9 and IFRS 16.)

18 May 2020

Introduction

To move to the previous or next topic, click on the content title at the bottom of the screen. Alternatively, click on the table of contents above to navigate to another section or sub-section.