IASB stelt wijzigingen IFRS voor

Een voorstel (IFRS 3 – Business Combinations) zal echter 1 ingaan. Deze datum is in lijn met de effectieve datum van die standaard en gerelateerde veranderingen van IAS 27 Consolidated and Separate Financial Statements.

De IASB vraagt betrokkenen om voor 7 november 2008 commentaar te leveren op de wijzigingsvoorstellen.  De voorgestelde wijzigingen van IFRS hebben betrekking op het volgende:

– IFRS 2 Share-based Payment (Scope of IFRS 2 and revised IFRS 3)

– IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (Disclosures of non-current assets (or disposal groups) classified as held for sale or discontinued operations)

– IFRS 8 Operating Segments (Disclosure of information about segment assets)

– IAS 7 Statement of Cash Flows (Classification of expenditures on unrecognised assets)

– IAS 18 Revenue (Determining whether an entity is acting as a principal or as an agent)

– IAS 36 Impairment of Assets (Unit of accounting for goodwill impairment test)

– IAS 38 Intangible Assets (Additional consequential amendments arising from revised IFRS 3 / Measuring the fair value of an intangible asset acquired in a business combination)

– IAS 39 Financial Instruments: Recognition and Measurement (Scope exemption for business combination contracts / Application of the fair value option / Cash flow hedge accounting /
Bifurcation of an embedded foreign currency derivative)

Voor meer informatie zie hier.