Completed projects

The process of populating this page with completed projects is ongoing. All other projects remain accessible on our archive site

For questions relating to any of the completed projects, please submit your query here: Submit question

 A list of completed research, maintenance and other projects and their effective dates.

Project name Effective date
2015 Agenda Consultation  —
2015 Trustee Review of Structure and Effectiveness  —
2017 SMEIG Q&A Section 12, Issue 1  —
2020 SMEIG Q&A Section 35, Issue 1  —
Accounting Policy Changes (Amendments to IAS 8)  —
Amendments to IFRS 17 Insurance Contracts 1 January 2023
Amendments to the Terms of the Trustee Chair and Vice-Chairs
1 December 2018
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4) 1 January 2018 
Borrowing Costs Eligible for Capitalisation (Amendments to IAS 23) 1 January 2019
Classification of Liabilities as Current or Non-current (Amendment to IAS 1) 1 January 2023
Clarification of the Scope of the Disclosure Requirements in IFRS 12 1 January 2017
Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2) 1 January 2018 
Definition of a Business (Amendments to IFRS 3)
1 January 2020
Deletion of Short-term Exemptions for First-time Adopters (Amendments to IFRS 1) 1 January 2018
Disclosure Initiative (Amendments to IAS 1) 1 January 2016
Disclosure Initiative (Amendments to IAS 7) 1 January 2017
Disclosure Initiative—Definition of Material (Amendments to IAS 1 and IAS 8)
1 January 2020
Disclosure Initiative—Principles of Disclosure
 —
Discount Rates  —
Due Process Handbook Review  —
Extractive Activities—2010 Discussion Paper  —
Fees in the ‘10 per cent’ Test for Derecognition of Financial Liabilities (Amendments to IFRS 9) 1 January 2022
IBOR Reform and its Effects on Financial Reporting—Phase 1 1 January 2020
IBOR Reform and its Effects on Financial Reporting—Phase 2 1 January 2021
IFRIC 22 Foreign Currency Transactions and Advance Consideration 1 January 2018
IFRIC 23 Uncertainty over Income Tax Treatments 1 January 2019
IFRS 16 and covid-19 1 June 2020
IFRS Taxonomy Update—2017 Annual Improvements  —
IFRS Taxonomy Update—2018 General Improvements
 —
IFRS Taxonomy Update—Common Practice (IFRS 13)  —
IFRS Taxonomy Update—Covid-19-Related Rent Concessions (Amendment to IFRS 16)  —
IFRS Taxonomy Update—IFRS 17 Insurance Contracts  —
IFRS Taxonomy Update—Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)  —
IFRS Taxonomy Update—Prepayment Features with Negative Compensation (Amendments to IFRS 9)  —
Improvements to IFRS 8 Operating Segments
 —
Income Tax Consequences of Payments on Instruments Classified as Equity (Amendments to IAS 12) 1 January 2019
Lease Incentives (Amendment to Illustrative Example 13 accompanying IFRS 16)
Liabilities (Amendments to IAS 37)  —
Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) 1 January 2019
Measuring an Associate or Joint Venture at Fair Value (Amendments to IAS 28) 1 January 2018
Onerous Contracts—Cost of Fulfilling a Contract (Amendments to IAS 37) 1 January 2022
Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) 1 January 2019
Post-implementation Review of IFRS 3 Business Combinations  —
Post-implementation Review of IFRS 8 Operating Segments
 —
Post-implementation Review of IFRS 13 Fair Value Measurement  —
Prepayment Features with Negative Compensation (Amendments to IFRS 9) 1 January 2019
Previously Held Interests in a Joint Operation (Amendments to IFRS 3 and IFRS 11) 1 January 2019
Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16) 1 January 2022
Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)
1 January 2017
Revisions to the Preface to IFRS Standards
 
Sale of a Subsidiary to a Customer  —
Share-based Payment—Sources of Accounting Complexity
 —
Subsidiary as a First-time Adopter (Amendment to IFRS 1) 1 January 2022
Taxation in Fair Value Measurements (Amendment to IAS 41) 1 January 2022
Transfers of Investment Property (Amendments to IAS 40) 1 January 2018
Updating a Reference to the Conceptual Framework (Amendments to IFRS 3) 1 January 2022

All completed Agenda Decision projects since June 2017. A full list of Agenda Decisions included in the annotated Standards can be found here.

Project name
Acquisition of a Group of Assets (IFRS 3)
Application of the Highly Probable Requirement when a Specific Derivative is Designated as a Hedging Instrument (IAS 39 and IFRS 9)
Assessment of Promised Goods or Services (IFRS 15)
Biological Assets Growing on Bearer Plants (IAS 41)
Borrowing Costs on Land (IAS 23)
Centrally Cleared Client Derivatives (IAS 32)
Classification of a Particular Type of Dual Currency Bond (IFRS 9)
Classification of Short-term Loans and Credit Facilities (IAS 7)
Compensation for Delays or Cancellations (IFRS 15)
Contributing Property, Plant and Equipment to an Associate (IAS 28)
Costs to Fulfil a Contract (IFRS 15)
Credit Enhancement in the Measurement of Expected Credit Losses (IFRS 9)
Cumulative Exchange Differences arising before a Foreign Operation becomes Hyperinflationary (IAS 21 and IAS 29)
Curing of a Credit-impaired Financial Asset (IFRS 9)
Customer’s Right to Receive Access to the Supplier’s Software Hosted on the Cloud (IAS 38)
Definition of a Lease—Shipping Contract (IFRS 16)
Deferred Tax Related to an Investment in a Subsidiary (IAS 12)
Deposits Relating to Taxes Other than Income Tax (IAS 37)
Determination of the Exchange Rate when there is a Long-term Lack of Exchangeability (IAS 21)
Disclosure of Changes in Liabilities Arising from Financing Activities (IAS 7)
Discount Rate in a Country that has Adopted Another Country’s Currency (IAS 19)
Effect of a Potential Discount on Plan Classification (IAS 19)
Expenditures on a Qualifying Asset (IAS 23)
Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets (IFRS 9)
Financial Assets Eligible for the Election to Present Changes in Fair Value in Other Comprehensive Income (IFRS 9)
Goods Acquired for Promotional Activities (IAS 38)
Holdings of Cryptocurrencies
Interest and Penalties Related to Income Taxes (IAS 12)
Investments in a Subsidiary Accounted for at Cost: Partial Disposal (IAS 27)
Investments in a Subsidiary Accounted for at Cost: Step Acquisition (IAS 27)
Lease Term and Useful Life of Leasehold Improvements (IFRS 16 and IAS 16)
Lessee’s Incremental Borrowing Rate (IFRS 16)
Liabilities in Relation to a Joint Operator’s Interest in a Joint Operation (IFRS 11)
Multiple Tax Consequences of Recovering an Asset (IAS 12) 
Over Time Transfer of Constructed Good (IAS 23)
Physical Settlement of Contracts to Buy or Sell a Non-financial Item (IFRS 9)
Player Transfer Payments (IAS 38)
Presentation of Interest Revenue for Particular Financial Instruments (IFRS 9 and IAS 1)
Presentation of Liabilities or Assets Related to Uncertain Tax Treatments (IAS 1)
Presenting Comparative Amounts when a Foreign Operation First becomes Hyperinflationary (IAS 21 and IAS 29)
Revenue Recognition in a Real Estate Contract (IFRS 15)
Revenue Recognition in a Real Estate Contract that includes the Transfer of Land (IFRS 15)
Right to Payment for Performance Completed to Date (IFRS 15)
Sale and Leaseback with Variable Payments (IFRS 16)
Sale of Output by a Joint Operator (IFRS 11)
Subsequent Expenditure on Biological Assets (IAS 41)
Subsidiary as a First-time Adopter (IFRS 1)
Subsurface Rights (IFRS 16)
Tax Arising from Payments on Participating Equity Instruments (IAS 33)
Training Costs to Fulfil a Contract (IFRS 15)
Translating a Hyperinflationary Foreign Operation—Presenting Exchange Differences (IAS 21 and IAS 29)

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