Respuestas al IASB y a otros organismos 2017





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Tópico Fecha
1 ED/2017/1 – Annual Improvements to IFRS Standards 2015-2017 Cycle 19 enero
2 ED/2017/3 - Prepayment Features with Negative Compensation 24 mayo
3 ED/2017/2 - Disclosure Initiative – Proposed amendments to IFRS 8 and IAS 34 21 julio
4 Accounting for financial guarantees in parent’s separate financial statements (Section 12 Other Financial Instrument Issues, Issue 1) IFRS for SMEs® Standard 30 agosto
5 Request for Information: Post-implementation Review - IFRS 13, Fair Value Measurement 22 septiembre
6 Discussion Paper, Disclosure Initiative—Principles of Disclosure 2 octubre
7 ED/2017/4 – Property, Plant and Equipment – Proceeds before Intended Use – Proposed amendments to IAS 16 15 octubre
8 ED/2017/6 on the Definition of Material Proposed amendments to IAS 1 and IAS 8 20 diciembre