| 2012 |
|
| Issue 4 |
ESMA’s eleventh extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 3 |
ESMA’s tenth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 2 |
ESMA’s ninth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 1 |
ESMA’s eighth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| |
|
| 2011 |
|
| |
|
| Issue 17 |
IFRSs, IFRICs and amendments available for early adoption for 31 December 2011 year ends |
| Issue 16 |
ESMA’s review on the implementation of IFRS 8 – Operating segments |
| Issue 15 |
IFRSs, IFRICs and amendments that are mandatory for the first time for 31 December 2011 year ends |
| Issue 14 |
Investment entities |
| Issue 13 |
Government loans – Proposed amendments to IFRS 1 |
| Issue 12 |
IFRIC 20: Stripping costs in the production phase of a surface mine |
| Issue 11 |
Proposed Improvements to IFRS |
| Issue 10 |
Joint Arrangements, and Investments in Associates and Joint Ventures |
| Issue 9 |
Amendment to IAS 19: Employee Benefits |
| Issue 8 |
Amendment to IAS 1: Presentation of Financial Statements |
| Issue 7 |
Financial Instruments: Impairment - Supplement to Exposure Draft and subsequent IASB redeliberations |
| Issue 6 |
Accounting for subsidiaries, joint arrangements and associates, and disclosures of interests in other entities |
| Issue 5 |
Offsetting Financial Assets and Financial Liabilities |
| Issue 4 |
IFRS(s), IFRIC(s) and Amendments Available for Early Adoption for 31 December 2010 Year Ends as at 31 January 2011 |
| Issue 3 |
IFRS(s), IFRIC(s) and Amendments that are Mandatory for the first time for 31 December 2010 Year Ends as at 21 January 2011 |
| Issue 2 |
Financial Instruments: Classification and Measurement of Financial Liabilities, and Derecognition of Financial Assets and Financial Liabilities |
| Issue 1 |
Deferred Tax: Recovery of Underlying Assets |
| |
|
| 2010 |
|
| |
|
| Issue 24 |
Conceptual Framework for Financial Reporting 2010 |
| Issue 23 |
Severe Hyperinflation Proposed amendment to IFRS 1 |
| Issue 22 |
Deferred Tax: Recovery of Underlying Assets, Proposed amendments to IAS 12 |
| Issue 21 |
Leases |
| Issue 20 |
Stripping Costs in the Production Phase of a Surface Mine |
| Issue 19 |
Removal of Fixed Dates for First-time Adopters, Proposed amendments to IFRS 1 |
| Issue 18 |
The annual improvements process: Proposals to amend the Due Process Handbook for the IASB |
| Issue 17 |
Measurement Uncertainty Analysis Disclosure of Fair Value Measurements |
| Issue 16 |
Presentation of Items of Other Comprehensive Income, Proposed amendments to IAS 1 |
| Issue 15 |
Revenue from Contracts with Customers
|
| Issue 14 |
Measurement of Liabilities in IAS 37, Limited reexposure of proposed amendments to IAS 37 |
| Issue 13 |
Defined Benefit Plans, Proposed Amendments to IAS 19 |
| Issue 12 |
Conceptual Framework for Financial Reporting, The Reporting Entity |
| Issue 11 |
Fair Value Option for Financial Liabilities |
| Issue 10 |
Improvements to International Financial Reporting Standards |
| Issue 9 |
Financial Instruments: Amortised Cost and Impairment |
| Issue 8 |
Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters |
| Issue 7 |
CESR publishes a seventh extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 6 |
CESR publishes a sixth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 5 |
CESR publishes a fifth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 4 |
Prepayment of a Minimum Funding Requirement: Amendments to IFRIC 14 |
| Issue 3 |
IFRIC 19 Extinguishing Financial Liabilities with Equity Instrument |
| Issue 2 |
IFRS 9 Financial Instruments |
| Issue 1 |
IAS 24: Related Party Disclosures |
| |
|
| 2009 |
|
| |
|
| Issue 10 |
Amendment to IAS 32 Classification of Rights Issues |
| Issue 9 |
Improvements to International Financial Reporting Standards |
| Issue 8 |
Additional Exemptions for First-time Adopters (Amendments to IFRS 1) |
| Issue 7 |
Group Cash-settled share-based Transactions: Amendments to IFRS 2 |
| Issue 6 |
Financial Instruments: Classification and Measurement |
| Issue 5 |
Improving Disclosures about Financial Instruments (Amendments to IFRS 7) |
| Issue 4 |
CESR publishes a fourth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 3 |
IFRIC 18 Transfers of Assets from Customers |
| Issue 2 |
IFRIC 16 Hedges of a Net Investment in a Foreign Operation |
| Issue 1 |
IFRIC 17 Distribution of Non-cash Assets to Owners |
| |
|
| 2008 |
|
| |
|
| Issue 18 |
Amendments to IAS 39 and IFRS 7 Reclassification of Financial Assets |
| Issue 17 |
CESR publishes a third extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 16 |
Agreements for the construction of real estate |
| Issue 15 |
Exposure draft of proposed amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 - Group and Treasury Share Transaction |
| Issue 14 |
Amendments to IFRS regarding the cost of an investment in a subsidiary, jointly controlled entity or associate |
| Issue 13 |
IFRS 3 (Revised 2008) Business Combinations and IAS 27 (Revised 2008) Consolidated and Separate Financial Statements |
| Issue 12 |
IFRIC publishing proposed guidance on accounting for customer contributions |
| Issue 11 |
IAS 1 Presentation of Financial Statements (revised 2007) |
| Issue 10 |
IFRIC publishes proposed guidance on distributions of non-cash assets |
| Issue 9 |
Amendments to IAS 32 and IAS 1; Puttable financial instruments and obligations arising on liquidation |
| Issue 8 |
New and revised international standards and interpretations in issue at 31 December 2007 |
| Issue 7 |
CESR publishes a second extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 6 |
IASB publishes revised proposals for determining the cost of investment in separate financial statements |
| Issue 5 |
IFRS 3 Business Combinations (revised) and IAS 27 Consolidated and Separate Financial Statements (as amended 2008) |
| Issue 4 |
Amendment to IFRS 2: Share-based Payment - Vesting Conditions and Cancellations |
| Issue 3 |
IFRIC Interpretation 14: The Limit on a Defined Benefit Asset, Minimum Funding Requirement and their Interaction |
| Issue 2 |
IFRIC Interpretation 13: Customer Loyalty Programmes |
| Issue 1 |
Improvements to International Financial Reporting Standards |
| |
|
| 2007 |
|
| |
|
| Issue 10 |
IFRIC Interpretation 12: Service Concession Arrangements |
| Issue 9 |
New and revised standards and interpretations in issue at 30 June 2007 |
| Issue 8 |
New and revised standards and interpretations and local endorsement |
| Issue 7 |
SEC “Staff Observations in the Review of IFRS Financial Statements” |
| Issue 6 |
CESR publishes key information from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) |
| Issue 5 |
IAS 8 disclosures of standards and interpretations not yet adopted, and the effect of EU endorsement |
| Issue 4 |
IAS 23 Borrowing Costs |
| Issue 3 |
IASB issues proposals to amend IAS 24 Related Party Disclosures |
| Issue 2 |
New and revised standards and interpretations in issue at 31st December 2006 |
| Issue 1 |
IFRS 8 Operating Segments |
| |
|
| 2006 |
|
| |
|
| Issue 7 |
IFRIC Interpretation 11: Group and Treasury Share Transactions |
| Issue 6 |
Proposed amendments to IAS 1 Presentation of Financial Statements |
| Issue 5 |
Proposed amendment to IFRS 2 Share-based Payment – Vesting Conditions and Cancellations |
| Issue 4 |
IFRIC Interpretation 8: Scope of IFRS 2 |
| Issue 3 |
Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates – Net Investment in a Foreign Operation |
| Issue 2 |
Status of EU endorsed IFRSs |
| Issue 1 |
Definition of control under IAS 27 Consolidated and Separate Financial Statements |
| |
|
| 2005 |
|
| |
|
| Issue 5 |
IFRS 7 Financial Instruments: Disclosures and amendment to IAS 1 Presentation of Financial Statements – Capital Disclosures |
| Issue 4 |
Proposed amendments to IAS 27 Consolidated and Separate Financial Statements |
| Issue 3 |
Proposed amendments to IFRS 3 Business Combinations |
| Issue 2 |
Proposed amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets, and to IAS 19 Employee Benefits |
| Issue 1 |
IAS 39: Fair value option |
