Near final drafts of amendments

Click on the title below to view the full text of each Near Final Draft:

• IAS 1 - Classification of the liability component of a convertible instrument
• IAS 1 - Current or non-current presentation of financial instruments
• IAS 1 - Reporting compliance with IFRSs
• IAS 8 - Status of implementation guidance
• IAS 10 - Dividends declared after the balance sheet date 
• IAS 16 - Assets held for rental 
• IAS 16 - Recoverable amount
• IAS 17- Leases, contingent rent
• IAS 17 - Classification of leases of land and buildings
• IAS 18 - Costs of originating a loan
• IAS 19 - Contingent liabilities
• IAS 19 - Fall due
• IAS 19 - Curtailments and negative past service costs
• IAS 19 - Plan administration costs finalIAS 20 - Use of defined terms
• IAS 23 - Definition of borrowing costs finalIAS 27 and IFRS 5 - Subsidiary held for sale in separate financial statements
• IAS 28 - Impairment of investment in associate
• IAS 28 and IAS 31 - Disclosures when fair value accounting used
• IAS 29 - Clarifications and use of defined terms
• IAS 34 - EPS disclosures in interims
• IAS 36 - Disclosure of estimates used for recoverable amount final
• IAS 38 - Unit of production amortisation
• IAS 38 - Intangible assets
• IAS 39 and IAS 20 - Interest free loans from the government 
• IAS 39 - Applicable EIR on cessation of FV hedge accounting 
• IAS 39 - Definition of a derivative
• IAS 39 - Segment reporting
• IAS 39 - Reclassifying instruments into and out of AFVTPL 
• IAS 39 - Treating prepayment penalties as closely related embedded derivativesl
• IAS 41 - Discount rate for fair value calculations
• IAS 41 - Examples of Agricultural Producel
• IAS 40 - Investment property, property under construction
• IAS 40 - Leased investment property
• IAS 41 - Point-of-sale costs
• IAS 41 - Additional biological transformations
• IFRS 1 - Restructure
• IFRS 5 - Plan to sell the controlling interest of a subsidiary
• IFRS 7 - Net finance costs