Respuestas al IASB y a otros organismos 2014





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Tópico Fecha
1 IAS 34 Condensed statement of cash flows 13 enero
2 IAS 1 Presentation of financial statements 13 enero
3 DP/2013/1 - A Review of the Conceptual Framework for Financial Reporting 14 enero
4 ED/2013/10 on Equity Method in Separate Financial Statements 3 febrero
5 Classification of a hybrid Financial Instrument by the holder Financial Instrument 19 febrero
6 Outreach request - IAS 2/ IAS 16 'Core inventories 21 febrero
7 Outreach request- Availability of refunds from a DB plan managed by an independent trustee (IFRIC 14) 28 febrero
8 Proposed amendments to the IFRS for SMEs 3 marzo
9 Outreach request-Remeasurement at plan amendment or curtailment 4 marzo
10  ED/2013/11 Annual Improvements to IFRSs – 2012-2014 Cycle 13 marzo
11 Post-implementation Review: IFRS 3 Business Combinations (the RfI) 29 mayo
12 Research project on the application of materiality 12 junio
13 Foreign exchange restrictions and high/hyper inflation 13 junio
14 IFRS 12, Disclosure of Interests in Other Entities 26 junio
15 IAS 39 Accounting by the holder for an exchange of equity instruments. 2 julio
16 Outreach Request – Accounting for sales proceeds from testing 14 julio
17 Exposure Draft ED/2014/1 - Disclosure Initiative, proposed amendments to IAS 1 23 julio
18 IFRIC 21 –a levy imposed on production assets 21 agosto
19 Reclassification of a financial liability when the contractual terms have not changed 1 septiembre
20 Foreign currency embedded derivatives 4 septiembre
21 KASB Discussion Paper No. 18 regarding The Equity Method 5 septiembre
22 Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception - Proposed amendments to IFRS 10 and IAS 28 15 septiembre
23 Outreach request on the issue of application of the fair value option under IAS 28 13 octubre
24 Discussion Paper on Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging (the DP) 17 octubre
25 Revenues transactions in foreign currency 18 noviembre
26  Issues relating to the application of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations. 18 noviembre
27 Accounting for gift cards by Mexican banks. 17 diciembre
28 Leases follow-up questions 18 diciembre
29 Longevity swaps 19 diciembre
30 Deferred Tax Assets for Unrealised Losses 18 diciembre