{"id":1493,"date":"2020-09-30T08:50:34","date_gmt":"2020-09-30T08:50:34","guid":{"rendered":"https:\/\/goc2020.govmu.org\/24032021_frc\/?page_id=1493"},"modified":"2020-10-06T09:30:17","modified_gmt":"2020-10-06T09:30:17","slug":"op-srp-meetings-deliberations","status":"publish","type":"page","link":"https:\/\/frc.govmu.org\/frc\/?page_id=1493","title":{"rendered":"OP SRP Meetings Deliberations"},"content":{"rendered":"\t\t
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SRP Meetings Deliberations<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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<\/p>\n

1. SRP Meeting 20 March 2014<\/a><\/p>\n

The SRP met on 20 March 2014 and the following have been approved and endorsed:<\/p>\n

Amendments to IAS 32 \u2013 Offsetting Financial Assets and Financial Liabilities (December 2011)<\/p>\n

Amendments to IAS 36 (May 2013)<\/p>\n

Amendments to IFRS 10, IFRS 12 and IAS 27 \u2013 Investment Entities<\/p>\n

Amendments to IAS 39 \u2013 Novation (June 2013)<\/p>\n

2. SRP Meeting 22 May 2014<\/p>\n

The SRP met on 22 May 2014 and deliberated as follows:<\/p>\n

IFRIC 21 Levies has been reviewed and approved – Read More<\/p>\n

Comments with respect to Post Implementation Review: IFRS 3 – Submitted to IASB – Read More<\/a><\/p>\n

Highlights of IFRSs and IFRICs effective for annual periods beginning on or after 01 January 2014 (Publication Date: June 2014) – Read More<\/a><\/p>\n

3. SRP Meeting 10 July 2014<\/p>\n

The SRP met on 10 July 2014 and approved the following:<\/p>\n

Comments with respect to Disclosure Initiatives: Proposed Amendments to IAS 1 – Submitted to IASB – Read More<\/a><\/p>\n

Comments with respect to ISA 720 The Auditors’ Responsibilities relating to Other Information – Submitted to IFIAR<\/a> – Read More<\/a><\/p>\n

4. SRP Meeting 07 August 2014<\/p>\n

The SRP met on 07 August 2014 and approved the following:<\/p>\n

Comments with respect to Proposed changes to certain provisions of the Code (IESBA) – Submitted to IFIAR – Read More<\/a><\/p>\n

Comments with respect to Addressing Disclosures in Audit of Financial Statements – Submitted to IFIAR – Read More<\/a><\/p>\n

5. SRP Meeting 09 September 2014<\/p>\n

The SRP met on 09 September 2014 and approved the following:<\/p>\n

Comments with respect to Exposure Draft on Investment Entities: Applying the Consolidation Exemption – Submitted to IASB – Read More<\/a><\/p>\n

6. SRP Meeting 30 October 2014<\/p>\n

The SRP met on 30 October 2014 and reviewed and approved the following:<\/p>\n

Amendments to IAS 16 and IAS 41 (June 2014) – Read More<\/a><\/p>\n

Comments on Exposure draft Proposed Changes to Code of Ethics Addressing the Long Association of Personnel with and Audit or Assurance Client – Submitted to IFIAR – Read More<\/a><\/p>\n

7. SRP Meeting 18 November 2014<\/p>\n

The SRP met on 18 November 2014 and reviewed and approved the following:<\/p>\n

Amendments to IAS 27 Equity Method in Separate Financial Statements – Read More<\/a><\/p>\n

Amendments to IAS 28 and IFRS 10 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture – Read More<\/a><\/p>\n

Highlights of IFRS issued in 2014 – Read More<\/p>\n

Press Notice Early Adoption IFRS 15 – Read More<\/a><\/p>\n

Comments with respect to Exposure Draft Recognition of Deferred Tax Assets for Unrealised Losses: Submitted to IASB – Read More<\/a><\/p>\n

8. SRP Meeting 12 February 2015<\/p>\n

The SRP met on 12 February 2015 and reviewed and approved the following:<\/p>\n

Comments on Exposure Draft on Classification and measurement of share-based payment transactions – Read More<\/a><\/p>\n

9. SRP Meeting 19 March 2015<\/p>\n

The SRP met on 19 March 2015 and reviewed and approved the following:<\/p>\n

Comments on Exposure Draft on Disclosure Initiative – Proposed amendments to IAS 7 – Read More<\/a><\/p>\n

Comments on Exposure draft Proposed Changes to Code of Ethics Addressing Presentation of Information adn Pressure of Breach of Fundamental Principles – Submitted to IFIAR – Read More<\/a><\/p>\n

10. SRP Meeting 16 April 2015<\/p>\n

The SRP met on 16 April 2015 and reviewed and approved the following:<\/p>\n

Comments on Exposure Draft – ISA 800 (Revised), Special Considerations \u2500 Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and ISA 805 (Revised), Special Considerations \u2500 Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement \u2013 Submitted to IFIAR – Read More<\/a><\/p>

11. SRP Meeting 21 May 2015<\/p>\n

The SRP met on 21 May 2015 and reviewed and approved the following:<\/p>\n

IFRS 15, Revenue from Contracts with Customers has been reviewed and approved – Read More<\/a><\/p>\n

Comments on Exposure Draft – Classification of Liabilities- proposed amendments to IAS 1 \u2013 Submitted to IASB – Read More<\/a><\/p>\n

12. SRP Meeting 18 June 2015<\/p>\n

The SRP met on 18 June 2015 and reviewed and approved the following:<\/p>\n

Comments on Exposure Draft – Effective Date of IFRS 15 – proposed amendments to IFRS 15 \u2013 Submitted to IASB – Read More<\/a><\/p>\n

13. SRP Meeting 27 August 2015<\/p>\n

The SRP met on 27 August 2015 and reviewed and approved the following:<\/p>\n

Comments on Exposure Draft – Re-measurement on a Plan Amendment, Curtailment or Settlement \/ Availability of a Defined Benefit Plan (Proposed Amendments to IAS 19 and IFRIC 14) – Read More<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

SRP Meetings Deliberations 1. SRP Meeting 20 March 2014 The SRP met on 20 March 2014 and the following have been approved and endorsed: Amendments to IAS 32 \u2013 Offsetting Financial Assets and Financial Liabilities (December 2011) Amendments to IAS 36 (May 2013) Amendments to IFRS 10, IFRS 12 and IAS 27 \u2013 Investment Entities …<\/p>\n

OP SRP Meetings Deliberations<\/span> Read More »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1493","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1493"}],"version-history":[{"count":6,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1493\/revisions"}],"predecessor-version":[{"id":1797,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1493\/revisions\/1797"}],"wp:attachment":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}