Annual_Report2014

87 Appendices
APPENDIX 6
Tables of decisions presented by iaasa during 2014 to the eecs
IAASA decisions to EECS database of financial reporting decisions
Financial reporting pronouncement
IAS 12, IAS 37
IAS 19
IAS 1
Financial reporting matters considered
Recognition and measurement of uncertain tax positions (2 decisions)
Level of aggregation in presenting principal actuarial assumptions
Classification of liabilities between current and non-current liabilities
IAASA decisions presented to EECS plenary meetings for discussion
Financial reporting pronouncement
IFRS 7, IAS 1, IAS 39,
IAS 12
IAS 1, IAS 8, IAS 34
Financial reporting matters considered
Financial reporting treatment of forbearance measures
Recognition and measurement of deferred tax assets in respect of
carried forward losses and period of time over which reversal may be
recognised
Classification of comparative amounts in condensed financial
statements
Table 3.6
IAASA emerging issues presented to EECS plenary meetings for discussion
Financial reporting pronouncement
IAS 32
IAS 12, IAS 37
IAS 1
Financial reporting matters considered
Classification of puttable financial instruments as between liability and
debt
Recognition and measurement of uncertain tax positions
Classification of liabilities between current and non-current liabilities