IFRS Foundation, Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD
19 - 22 February 2024
AGENDA ITEM
Papers
Video
Papers
- AP8: Oral update
Video
Papers
- AP12: Cover paper
- AP12A: Annual Improvements to IFRS Accounting Standards—Hedge Accounting by a First-time Adopter (Amendments to IFRS 1 First-time adoption of International Financial Reporting Standards): Analysis of feedback
- AP12B: Annual Improvements to IFRS Accounting Standards—Gain or loss on derecognition (Amendments to IFRS 7 Financial Instruments: Disclosures): Analysis of feedback
- AP12C: Annual Improvements to IFRS Accounting Standards—Introduction and Credit Risk Disclosures (Amendments to Guidance on implementing IFRS 7): Analysis of feedback
- AP12D: Annual Improvements to IFRS Accounting Standards—Disclosure of Deferred Difference between Fair Value and Transaction Price (Amendments to Guidance on implementing IFRS 7): Analysis of feedback
- AP12E: Annual Improvements to IFRS Accounting Standards—Derecognition of Lease Liabilities (Amendments to IFRS 9): Analysis of feedback
- AP12F: Annual Improvements to IFRS Accounting Standards—Transaction Price (Amendments to IFRS 9 Financial Instruments): Analysis of feedback
- AP12G: Annual Improvements to IFRS Accounting Standards—Determination of a ‘De Facto Agent’ (Amendments to IFRS 10 Consolidated Financial Statements): Analysis of feedback
- AP12H: Annual Improvements to IFRS Accounting Standards—Cost method (Amendments to IAS 7 Statement of Cash Flows): Analysis of feedback
- AP12I: Annual Improvements to IFRS Accounting Standards—Volume 11: Effective date and due process
- AP12J: Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)—Disclosure and transition requirements and other matters
- AP12K: Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)—Due Process requirements
