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  • IAS Plus
    b amendments to the guidance on income taxes in IAS 12 and c amendments to the guidance on cash flow disclosures in IAS 7 3 adoption and transition observations related to the FASB s and IASB s new revenue standard and 4 the SEC s release of guidance related to the FAST Act IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities published 01 Feb 2016 This newsletter outlines the IASB s recent amendments to IAS 7 Statement of Cash Flows EFRAG endorsement status report 29 January 2016 published 01 Feb 2016 This endorsement status report update reflects the issuance of amendments to IAS 7 Statement of Cash Flows by the IASB on 29 January 2016 Endorsement is currently expected in the fourth quarter of 2016 Changes to Dutch Accounting Standards for small legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC published 29 Jan 2016 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for small entities Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC published 29 Jan 2016 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for large and medium sized entities More publications Publication RSS Feed Link IASB meeting 16 17 February 2016 Start 16 Feb 2016 End 17 Feb 2016 The International Accounting Standards Board IASB will meet at its offices in London on 16 17 February 2016 Topics to be discussed include insurance contracts goodwill and impairment IFRS implementation issues and financial instruments with characteristics of equity IASB meeting 19 20 January 2016 Start 19 Jan 2016 End 20 Jan 2016 The International Accounting Standards Board IASB will meet at its offices in London on 19 20 January 2016 Topics to be discussed include insurance contracts discount rates fair value measurement and revenue from contracts with customers IFRS Interpretations Committee meeting 12 January 2016 Start 12 Jan 2016 End 12 Jan 2016 The IFRS Interpretations Committee met at the IASB s offices in London on 12 January 2016 The Interpretations Committee continued its discussions on IFRIC 12 Payments made by an operator to a grantor in a service concession arrangement The Interpretations Committee also finalised six agenda decisions IASB meeting 15 16 December 2015 Start 15 Dec 2015 End 16 Dec 2015 The International Accounting Standards Board IASB met at its offices in London on 15 16 December 2015 A large portion of the meeting was devoted to the clarification of IFRS 15 where the comment period ended in October This topic saw three hours of discussions by the IASB alone and two hours together with the FASB Also the IASB gave some in depth attention to its research project on discount rates where the staff updated the IASB on their findings regarding the components of present value measurement

    Original URL path: http://www.iasplus.com/en (2016-02-10)
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  • IAS Plus
    amendments to the guidance on income taxes in IAS 12 and c amendments to the guidance on cash flow disclosures in IAS 7 3 adoption and transition observations related to the FASB s and IASB s new revenue standard and 4 the SEC s release of guidance related to the FAST Act IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities published 01 Feb 2016 This newsletter outlines the IASB s recent amendments to IAS 7 Statement of Cash Flows EFRAG endorsement status report 29 January 2016 published 01 Feb 2016 This endorsement status report update reflects the issuance of amendments to IAS 7 Statement of Cash Flows by the IASB on 29 January 2016 Endorsement is currently expected in the fourth quarter of 2016 Changes to Dutch Accounting Standards for small legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC published 29 Jan 2016 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for small entities Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC published 29 Jan 2016 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for large and medium sized entities More publications Publication RSS Feed Link IASB meeting 16 17 February 2016 Start 16 Feb 2016 End 17 Feb 2016 The International Accounting Standards Board IASB will meet at its offices in London on 16 17 February 2016 Topics to be discussed include insurance contracts goodwill and impairment IFRS implementation issues and financial instruments with characteristics of equity IASB meeting 19 20 January 2016 Start 19 Jan 2016 End 20 Jan 2016 The International Accounting Standards Board IASB will meet at its offices in London on 19 20 January 2016 Topics to be discussed include insurance contracts discount rates fair value measurement and revenue from contracts with customers IFRS Interpretations Committee meeting 12 January 2016 Start 12 Jan 2016 End 12 Jan 2016 The IFRS Interpretations Committee met at the IASB s offices in London on 12 January 2016 The Interpretations Committee continued its discussions on IFRIC 12 Payments made by an operator to a grantor in a service concession arrangement The Interpretations Committee also finalised six agenda decisions IASB meeting 15 16 December 2015 Start 15 Dec 2015 End 16 Dec 2015 The International Accounting Standards Board IASB met at its offices in London on 15 16 December 2015 A large portion of the meeting was devoted to the clarification of IFRS 15 where the comment period ended in October This topic saw three hours of discussions by the IASB alone and two hours together with the FASB Also the IASB gave some in depth attention to its research project on discount rates where the staff updated the IASB on their findings regarding the components of present value measurement and

    Original URL path: http://www.iasplus.com/en/ (2016-02-10)
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  • IAS Plus
    guidance on income taxes in IAS 12 and c amendments to the guidance on cash flow disclosures in IAS 7 3 adoption and transition observations related to the FASB s and IASB s new revenue standard and 4 the SEC s release of guidance related to the FAST Act IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities published 01 Feb 2016 This newsletter outlines the IASB s recent amendments to IAS 7 Statement of Cash Flows EFRAG endorsement status report 29 January 2016 published 01 Feb 2016 This endorsement status report update reflects the issuance of amendments to IAS 7 Statement of Cash Flows by the IASB on 29 January 2016 Endorsement is currently expected in the fourth quarter of 2016 Changes to Dutch Accounting Standards for small legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC published 29 Jan 2016 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for small entities Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC published 29 Jan 2016 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for large and medium sized entities More publications Publication RSS Feed Link IASB meeting 16 17 February 2016 Start 16 Feb 2016 End 17 Feb 2016 The International Accounting Standards Board IASB will meet at its offices in London on 16 17 February 2016 Topics to be discussed include insurance contracts goodwill and impairment IFRS implementation issues and financial instruments with characteristics of equity IASB meeting 19 20 January 2016 Start 19 Jan 2016 End 20 Jan 2016 The International Accounting Standards Board IASB will meet at its offices in London on 19 20 January 2016 Topics to be discussed include insurance contracts discount rates fair value measurement and revenue from contracts with customers IFRS Interpretations Committee meeting 12 January 2016 Start 12 Jan 2016 End 12 Jan 2016 The IFRS Interpretations Committee met at the IASB s offices in London on 12 January 2016 The Interpretations Committee continued its discussions on IFRIC 12 Payments made by an operator to a grantor in a service concession arrangement The Interpretations Committee also finalised six agenda decisions IASB meeting 15 16 December 2015 Start 15 Dec 2015 End 16 Dec 2015 The International Accounting Standards Board IASB met at its offices in London on 15 16 December 2015 A large portion of the meeting was devoted to the clarification of IFRS 15 where the comment period ended in October This topic saw three hours of discussions by the IASB alone and two hours together with the FASB Also the IASB gave some in depth attention to its research project on discount rates where the staff updated the IASB on their findings regarding the components of present value measurement and measurement methodology The

    Original URL path: http://www.iasplus.com/en?set_language=en (2016-02-10)
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  • IAS Plus
    zur Verfügung gestellt IFRS in Focus Newsletter zu den Änderungen an IAS 7 veröffentlicht 01 02 2016 Der IASB hat am 29 Januar 2016 Änderungen an IAS 7 Kapitalflussrechnungen veröffentlicht Die Änderungen zielen darauf ab IAS 7 klarzustellen und die Informationen zu verbessern die Abschlussadressaten in Bezug auf die Finanzierungstätigkeiten eines Unternehmens zur Verfügung gestellt werden In diesem Newsletter des IFRS Global Office von Deloitte werden die neuen Vorschriften erläutert Stand der Übernahme der IFRS in Europa veröffentlicht 01 02 2016 Mit diesem PDF Dokument fassen wir den jeweils aktuellen Stand der Übernahme der IFRS in Europa zusammen EFRAG Bericht zum Status des Übernahmeprozesses 29 Januar 2016 veröffentlicht 01 02 2016 Dieser Bericht spiegelt wider dass der IASB am 29 Januar 2016 Änderungen an IAS 7 Kapitalflussrechnungen herausgegeben hat Eine Übernahme für die Anwendung in Europa wird derzeit im vierten Quartal 2016 erwartet IFRS fokussiert IASB veröffentlicht Änderungen an IAS 12 Ertragsteuern veröffentlicht 28 01 2016 Der International Accounting Standards Board IASB hat am 19 Januar 2016 endgültige Änderungen an IAS 12 Ertragsteuern veröffentlicht Der IASB ist zu dem Schluss gekommen dass die unterschiedliche Handhabung in der Praxis beim Ansatz latenter Steueransprüche aus zum beizulegenden Zeitwert bilanzierten Vermögenswerten im Wesentlichen auf Unsicherheiten im Zusammenhang mit der Anwendung einiger Prinzipien in IAS 12 zurückgeht Daher bestehen die Änderungen aus eingefügten klarstellenden Paragraphen und einem zusätzlichen erläuternden Beispiel In diesem Newsletter werden die neuen Vorschriften erläutert Alle Publikationen RSS Feed Link IASB Sitzung 16 17 Februar 2016 von 16 02 2016 bis 17 02 2016 Der IASB wird am 16 und 17 Februar 2016 in seinen Räumen in London tagen Ein großer Teil der Sitzung drei Stunden insgesamt soll dem Projekt zu Finanzinstrumenten mit Merkmalen von Eigenkapital gewidmet sein Ebenfalls ausführlich erörtert werden wird der Themenkomplex Wertminderung von Geschäfts oder Firmenwerten IASB Sitzung 19 20 Januar 2016 von 19 01 2016 bis 20 01 2016 Der IASB hat am 19 und 20 Januar 2016 in seinen Räumen in London getagt Ein großer Teil der Sitzung war dem Projekt zu Abzinsungssätzen gewidmet wo es eine zweite Unterrichtseinheit zu Forschungsergebnissen gab Ebenfalls ausführlich erörtert wurde das Thema Bilanzierungsobjekt wo die Ergebnisse von weiteren Forschungen und eine Literaturanalyse erörtert werden sollen Versicherungsverträge wurden an beiden Sitzungstagen erörtert IFRS IC Sitzung 12 Januar 2016 von 12 01 2016 bis 12 01 2016 Das IFRS Interpretations Committee wird am 12 Januar 2016 seine reguläre alle zwei Monate stattfindende Sitzung in London abhalten Das Committee wird seine Erörterungen zu IFRIC 12 zum Thema Zahlungen die durch einen Betreiber gegenüber einem Gewährer im Rahmen einer Dienstleistungskonzessionsvereinbarung erfolgen fortsetzen Außerdem sollen sechs vorläufige Agendaentscheidungen finalisiert werden IASB Sitzung 15 16 Dezember 2015 von 15 12 2015 bis 16 12 2015 Der IASB hat am 15 und 16 Dezember 2015 in seinen Räumen in London getagt Ein großer Teil der Sitzung war dem Projekt zur Klarstellung von IFRS 15 gewidmet bei dem im Oktober die Kommentierungsfrist zum Entwurf abgelaufen ist Der IASB hat zunächst drei Stunden lang allein das Thema erörtert

    Original URL path: http://www.iasplus.com/de?set_language=de (2016-02-10)
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  • IAS Plus
    issues FASB adds four projects to research agenda Feb 03 2016 On February 3 2016 as result of a survey of different advisory groups the Financial Accounting Standards Board FASB decided to add four new financial reporting issues in its upcoming agenda discussion paper expected in the first half of 2016 Patchwork Regulation Threatens Global Growth and Stability Feb 03 2016 On February 3 2016 the International Federation of Accountants IFAC issued a report calling for political leaders and governments around the world to follow ten principles for consistent high quality global regulation to aid global economic growth PSA Discussion Group Report on October 27 2015 Meeting Feb 03 2016 On February 3 2016 the Public Sector Accounting Board PSAB released a detailed report about the discussions at the Group s most recent meeting More news News RSS Feed Link Deloitte comment letter on proposed amendments to IFRS 4 published Feb 08 2016 We have responded to the IASB s Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4 published by the IASB in December 2015 Directors Alert 2016 published Feb 04 2016 Independent board directors join Deloitte specialists from around the globe to share their insights into the challenges facing boards today and the strategies they can employ to overcome those issues Insurance webcast 56 The IASB has completed its deliberations on IFRS 4 Phase II published Feb 03 2016 Provides highlights of the IASB meetings held on January 19 20 2016 including a summary of the IASB staff analysis discussion and IASB decisions Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II published Feb 03 2016 Provides highlights of the IASB meetings held on January 12 2016 including a summary of the IASB staff analysis discussion and IASB decisions CFO Insights Facing and embracing strategic risks published Jan 31 2016 This issue discusses the barriers to recognizing and responding to strategic risks and outline some of the tools available to help harness them Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED published Jan 27 2016 We support the amendments proposed in the exposure draft In addition we provided recommendations for drafting changes and amendments to transitional provisions Clearly IFRS IASB and FASB Joint Transition Resource Group for Revenue Recognition November 2015 published Jan 19 2016 This newsletter summarizes the November meeting of the IASB and FASB joint revenue transition resource group Deloitte comment letter on IFRIC draft Interpretation 2015 2 Foreign currency transactions and advance consideration published Jan 19 2016 We recommend that the scope of the draft Interpretation be clarified in respect of 1 the transactions that are intended to be excluded due to a requirement to recognize the related asset expense or income at the fair value of consideration given measured at a date other than the date of initial recognition of a prepayment or deferred liability and 2 whether a refundable

    Original URL path: http://www.iasplus.com/en-ca?set_language=en-ca (2016-02-10)
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  • IAS Plus
    le secteur public Compte rendu de la réunion du 27 octobre 2015 03 févr 2016 Le 3 février 2016 le Conseil sur la comptabilité dans le secteur public CCSP a publié un compte rendu de la plus récente réunion du Groupe Faits saillants du budget du Nouveau Brunswick 2016 2017 02 févr 2016 Le 2 février 2016 le ministre des Finances du Nouveau Brunswick M Roger Melanson a déposé le budget 2016 2017 intitulé Fondements pour notre avenir Actualités Lien aux Actualités Alerte aux administrateurs 2016 published 04 févr 2016 Des administrateurs indépendants et des experts de Deloitte de partout dans le monde nous font part de leurs réflexions sur les enjeux auxquels sont actuellement confrontés les conseils d administration et sur les stratégies qu ils peuvent mettre en place pour faire face à ces défis Webémission sur les contrats d assurance 56 The IASB has completed its deliberations on IFRS 4 Phase II en anglais seulement published 03 févr 2016 Cette webémission résume la réunion de l IASB des 19 et 20 janvier 2016 y compris les analyses et délibérations des permanents de l IASB ainsi que les décisions prises par le conseil Webémission sur les contrats d assurance 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II en anglais seulement published 03 févr 2016 Cette webémission résume l approche par superposition et l approche du report proposées dans l exposé sondage publié par l IASB en décembre 2015 Bulletin CFO Insights Facing and embracing strategic risks published 31 janv 2016 Ce numéro traite des obstacles à l identification et à la réponse aux risques stratégiques et présente également quelques outils pour aider à atténuer ces risques Guide d examen de l information financière annuelle published 28 janv 2016 Notre guide comprend des questions que les administrateurs peuvent poser à la direction et aux auditeurs internes et externes à propos des états financiers ainsi que les obligations d information continue des émetteurs assujettis Il comprend également des questions sur d autres aspects importants pour remettre suffisamment en question ces aspects et permettre au conseil d administration de s acquitter de ses responsabilités de contrôle diligent Lettre de commentaires de Deloitte sur l exposé sondage de l IASB sur les Améliorations annuelles des IFRS cycle 2014 2016 published 27 janv 2016 Nous avons répondu à l exposé sondage de l IASB sur les Améliorations annuelles des IFRS cycle 2014 2016 Mise à jour des normes comptables pour le secteur public Pour ne pas perdre le fil published 20 janv 2016 Mise à jour annuelle sur les normes comptables du secteur public Une vision claire des IFRS Groupe mixte FASB sur les ressources transitoires liées à la comptabilisation des produits novembre 2015 published 19 janv 2016 Ce bulletin résume la réunion de novembre 2015 du Groupe mixte sur les ressources transitoires liées à la comptabilisation des produits de l IASB et du FASB Lettre de commentaires de Deloitte sur le projet d interprétation IFRIC

    Original URL path: http://www.iasplus.com/fr-ca?set_language=fr-ca (2016-02-10)
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  • IAS Plus
    expected in the fourth quarter of 2016 Need to know IASB issues amendments to IAS 12 to clarify the recognition of deferred tax assets for unrealised losses related to debt instruments measured at fair value published 29 Jan 2016 This newsletter outlines the recent amendments to IAS 12 Income Taxes issued by the IASB Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED published 27 Jan 2016 We support the amendments proposed in the exposure draft In addition we provided recommendations for drafting changes and amendments to transitional provisions EFRAG endorsement status report 19 January 2016 published 20 Jan 2016 This endorsement status report update reflects the issuance of amendments to IAS 12 Income Taxes by the IASB on 19 January 2016 Endorsement is currently expected in the fourth quarter of 2016 More publications Publication RSS Feed Link IASB meeting 16 17 February 2016 Start 16 Feb 2016 End 17 Feb 2016 The International Accounting Standards Board IASB will meet at its offices in London on 16 17 February 2016 Topics to be discussed include insurance contracts goodwill and impairment IFRS implementation issues and financial instruments with characteristics of equity IASB meeting 19 20 January 2016 Start 19 Jan 2016 End 20 Jan 2016 The International Accounting Standards Board IASB will meet at its offices in London on 19 20 January 2016 Topics to be discussed include insurance contracts discount rates fair value measurement and revenue from contracts with customers IFRS Interpretations Committee meeting 12 January 2016 Start 12 Jan 2016 End 12 Jan 2016 The IFRS Interpretations Committee met at the IASB s offices in London on 12 January 2016 The Interpretations Committee continued its discussions on IFRIC 12 Payments made by an operator to a grantor in a service concession arrangement The Interpretations Committee also finalised six agenda decisions IASB meeting 15 16 December 2015 Start 15 Dec 2015 End 16 Dec 2015 The International Accounting Standards Board IASB will meet at its offices in London on 15 16 December 2015 A large portion of the meeting will be devoted to the clarification of IFRS 15 where the comment period ended in October This topic will see three hours of discussions by the IASB alone and two hours together with the FASB Also the IASB will give some in depth attention to its research project on discount rates where the staff will update the IASB on their findings regarding the components of present value measurement and measurement methodology The IASB is also expected to confirm the indefinite deferral of the amendments to IFRS 10 and IAS 28 that it issued in August 2015 IASB meeting 18 19 November 2015 Start 18 Nov 2015 End 19 Nov 2015 The International Accounting Standards Board IASB met at its offices in London on 18 19 November 2015 The most substantial discussions are likely to be those that relate to insurance contracts Wednesday 13 45 to 17 00 where similarities and differences between the general measurement

    Original URL path: http://www.iasplus.com/en-gb?set_language=en-gb (2016-02-10)
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  • IAS Plus
    2016 This Heads Up discusses the FASB s recently issued proposed Accounting Standards Update ASU Classification of Certain Cash Receipts and Cash Payments which would amend ASC 230 to add or clarify guidance on the classification of certain cash receipts and payments in the statement of cash flows While ASC 230 provides some guidance on certain cash payments and receipts that are classified as operating investing or financing activities it lacks consistent principles for evaluating the classification of cash payments and receipts in the statement of cash flows The proposed ASU results from consensuses reached by the FASB s Emerging Issues Task Force on eight issues related to cash flows Oil Gas Accounting Financial Reporting and Tax Update January 2016 published Feb 03 2016 This third annual publication discusses accounting tax and regulatory matters that O G entities will need to consider including updates to SEC FASB and tax guidance with a specialized focus on industry accounting topics affecting O G companies New in this year s publication is a focused discussion on accounting and reporting considerations related to the new leases standard expected to be issued in early February 2016 Accounting Roundup January 2016 published Feb 02 2016 This issue features articles on 1 the FASB s release of a a final ASU on classification and measurement of financial instruments b a proposed ASU on certain cash flow classification issues and c two proposals related to employee benefit plans 2 the IASB s publication of a its new leasing standard IFRS 16 b amendments to the guidance on income taxes in IAS 12 and c amendments to the guidance on cash flow disclosures in IAS 7 3 adoption and transition observations related to the FASB s and IASB s new revenue standard and 4 the SEC s release of guidance related to the FAST Act Journal entry New revenue standard SEC staff remarks about transition resource group activities published Feb 02 2016 Last week Wesley R Bricker deputy chief accountant in the SEC s Office of the Chief Accountant OCA spoke at the 43rd Annual Securities Regulation Institute sponsored by the Northwestern Pritzker School of Law about the implementation of the new revenue standard His remarks followed a recent announcement that the IASB has completed its decision making process related to clarifying the new revenue standard and that the IASB does not plan to schedule any more TRG meetings for IFRS constituents IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities published Feb 01 2016 This newsletter outlines the IASB s recent amendments to IAS 7 Statement of Cash Flows Heads Up FASB proposes guidance on presentation of net periodic benefit cost and disclosures related to defined benefit plans published Jan 28 2016 This Heads Up discusses two proposed Accounting Standards Updates ASUs recently issued by the FASB Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost and Changes to

    Original URL path: http://www.iasplus.com/en-us?set_language=en-us (2016-02-10)
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