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  • IASB exposure drafts
    appendix to the general comment letter of the Asian Oceanian Standard Setters Group AOSSG on the IASB s exposure draft ED 2015 3 Conceptual Framework for Financial Reporting the AOSSG s Islamic Finance Working Group IF WG points out some specific aspects relevant to Islamic accounting We comment on the proposed changes to the Conceptual Framework 25 Nov 2015 We have published our comment letters on the IASB s EDs 2015 3 Conceptual Framework for Financial Reporting and 2015 4 Updating References to the Conceptual Framework Proposed amendments to IFRS 2 IFRS 3 IFRS 4 IFRS 6 IAS 1 IAS 8 IAS 34 SIC 27 and SIC 32 IASB publishes proposals for amendments under its annual improvements project cycle 2014 2016 19 Nov 2015 The International Accounting Standards Board IASB has published an exposure draft Annual Improvements to IFRSs 2014 2016 Cycle It contains proposed amendments to three International Financial Reporting Standards IFRSs as result of the IASB s annual improvements project Comments are requested by 17 February 2016 IASB proposes amendments to IAS 40 on transfers of investment property 19 Nov 2015 The International Accounting Standards Board IASB has published an Exposure Draft ED of proposed amendments to IAS 40 Investment Property The amendments address transfers of investment property Comments are requested by 18 March 2016 ESMA believes Conceptual Framework to be incomplete without guidance on liability and equity 18 Nov 2015 The European Securities and Markets Authority ESMA has commented on the IASB s exposure drafts ED 2015 3 Conceptual Framework for Financial Reporting and ED 2015 4 Updating References to the Conceptual Framework IASB to host live web presentation on the proposed practice statement on materiality 11 Nov 2015 On 19 November 2015 the International Accounting Standards Board IASB will give a live web presentation on Exposure Draft ED of the IFRS Practice Statement Application of Materiality to Financial Statements EFRAG finalises consultation document on the IASB Exposure Draft of a new Conceptual Framework 09 Nov 2015 In July 2015 the European Financial Reporting Advisory Group EFRAG published a consultation paper rather than a draft comment letter on the proposed new Conceptual Framework for Financial Reporting as EFRAG had not fully concluded on its preliminary views The consultation document with preliminary views has now been finalised We comment on the proposed clarifications to IFRS 15 28 Oct 2015 We have published our comment letter on the International Accounting Standards Board s IASB Exposure Draft ED 2015 6 Clarifications to IFRS 15 IASB publishes proposed Practice Statement on materiality 28 Oct 2015 The International Accounting Standards Board IASB has published an Exposure Draft ED of a proposed IFRS Practice Statement PS Application of Materiality to Financial Statements The PS aims at explaining and illustrating the concept of materiality and at helping preparers of financial statements in applying the concept Comments are requested by 26 February 2016 We comment on the proposed amendments to defined benefit plans 19 Oct 2015 We have published our comment letter on the International

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/due-process/iasb-eds (2016-02-10)
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  • IASB due process
    may be reduced to no less than 30 days after obtaining approval from the DPOC Annual improvements are normally exposed for a minimum period of 90 days A comment period of less than 30 days requires approval of 75 of the Trustees IASB considers feedback received from consultation process Mandatory Handbook s 6 19 Constitution s 37 f Feedback determines redeliberation focus priorities or may result in the project being discontinued IASB considers the need for re exposure Mandatory Handbook s 6 25 Re exposure is not compelled it is considered where fundamental changes have occurred or where anything new is likely to be learned from re exposure Additional consultation through field tests public hearings and roundtable meetings Optional Handbook s 6 21 Constitution s 37 j k The IASB also consults the IFRS Advisory Council and any consultative groups Standard is prepared for balloting Mandatory Handbook s 6 23 Members intending to dissent from the proposals must make their intentions known IASB informs the DPOC of its intention to proceed to ballot stage Mandatory Handbook s 6 24 The IASB must explain why re exposure is not considered necessary where applicable Publication of standard normally including a basis for conclusions and must be accompanied by a press release Mandatory Constitution s 36 37 b Handbook s 6 37 Requires a supermajority of IASB members by way of ballot requires 9 out of 15 or fewer members or 10 out of 16 members Publication of materials accompanying a standard project summary and feedback statement Mandatory for new standards and major amendments Handbook s 6 38 Other non mandatory materials will also be published such as podcasts webcasts Q As and presentations Post implementation reviews The IASB must conduct a post implementation review of each new Standard or major amendment usually after they have been applied for around two years This means that the post implementation review process will commence around 2 5 3 years after the effective date of the pronouncement but may be deferred in some cases The post implementation review process can also be initiated in other circumstances such as regulatory changes or concerns raised by other parties Related news IASB publishes updated list of IFRS learning resources 04 Dec 2015 The IASB maintains a list of IFRS Learning Resources available to accounting academicians students and others most of them free of charge The list has recently be updated Due Process Oversight Committee holds April 2015 meeting 01 May 2015 The Due Process Oversight Committee DPOC of the IFRS Foundation trustees met in Toronto Canada on 14 April 2015 Report from February 2015 DPOC meeting 11 Feb 2015 The IFRS Foundation has released a report summarising the Due Process Oversight Committee DPOC meeting held in Zurich Switzerland on 3 February 2015 Summary of the October 2014 DPOC meeting 29 Oct 2014 The IFRS Foundation has published a summary of the 8 October 2014 Due Process Oversight Committee DPOC meeting that was held in Mexico City during the Trustees

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/due-process/iasb-due-process (2016-02-10)
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  • IASB post-implementation review process
    a contentious issue during its development is applied in practice from the perspective of all those involved in the financial reporting supply chain for example preparers auditors users and regulators identify any unexpected costs or implementation problems that have been encountered Preliminary report on the post implementation review The tentative conclusions of the review and analysis described above will be included in a preliminary report for the post implementation review on the pronouncement The preliminary report will be published by the Board for public comment This public consultation will allow interested parties to comment on any preliminary views reached by the Board After receiving and considering those comments the report will be finalised and published inclusive of an indication of the Board s preliminary assessment of how it should respond to each issue reviewed as appropriate Post implementation reviews currently underway or envisaged The IASB is currently undertaking a post implementation review of IFRS 3 Business Combinations In addition the IASB expects to begin post implementation reviews on the following standards in the calendar years indicated 2015 IAS 19 Employee Benefits IFRS 13 Fair Value Measurement 2016 IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities For news discussions and other information about post implementation reviews of individual standards and amendments refer to our project summaries Related news IASB completes post implementation review of IFRS 3 17 Jun 2015 The IASB has completed its post implementation review PIR of IFRS 3 Business Combinations The review concluded that there is general support for IFRS 3 and its related Standards however there are several aspects where additional research is needed We comment on the post implementation review of IFRS 3 30 May 2014 We have published our comment letter on the IASB s Post implementation Review IFRS 3 Business Combinations IASB begins the Post Implementation Review of IFRS 3 25 Jul 2013 The IASB has begun the Post Implementation Review PIR of IFRS 3 which will consist of two phases and will review the changes introduced during the whole business combinations project 2004 and 2008 stages including changes to the presentation of consolidated financial statements Agenda for upcoming IFRS Advisory Council meeting 30 May 2013 The IFRS Advisory Council is meeting in London on 10 11 June 2013 The agenda for the meeting has recently been made available Topics to be discussed include the costs and benefits of IFRS adoption project updates and discussion on various IASB projects an evaluation of the post implementation review process the Accounting Standards Advisory Forum ASAF and the role and composition of the IFRS Advisory Council Trustees issue proposed IFRS Due Process Handbook update 08 May 2012 The Trustees of the IFRS Foundation have issued an updated IFRS Foundation Due Process Handbook for public comment Updated IASB work plan released 04 Nov 2011 The IASB has released an updated work plan dated 31 October 2011 outlining revised current best estimates for its various projects The timing for a

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/due-process/iasb-post-implementation-review-process (2016-02-10)
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  • IFRS Interpretations Committee
    on two IFRIC draft Interpretations 19 Jan 2016 We have published our comment letter to the IFRS Interpretations Committee on IFRIC draft Interpretations DI 2015 1 Uncertainty over Income Tax Treatments and DI 2015 2 Foreign Currency Transactions and Advance Consideration both issued in October 2015 We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee 19 Jan 2016 We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 16 IAS 20 IAS 32 IAS 26 and IFRS 9 as published in the November 2015 IFRIC Update January 2016 IFRS Interpretations Committee meeting notes posted 12 Jan 2016 The IFRS Interpretations Committee met in London on 12 January 2016 We ve posted Deloitte observer notes for all of the technical sessions Pre meeting summaries for the January IFRS Interpretations Committee meeting 08 Jan 2016 The IFRS Interpretations Committee will meet at the IASB s offices in London on 12 January 2016 We have posted our pre meeting summaries for the meeting that allow you to follow the Committee s decision making more closely For each topic to be discussed we summarise the agenda papers made available by the staff and point out the main issues to be discussed by the Committee and the staff recommendations Three reappointments made to the IFRS Interpretations Committee 05 Jan 2016 The IFRS Foundation has announced the reappointment of three members to the IFRS Interpretations Committee The Interpretations Committee is the interpretative body of the IFRS Foundation Agenda for the January 2016 IFRS Interpretations Committee meeting 04 Jan 2016 The IFRS Interpretations Committee will meet at the IASB s offices in London on 12 January 2016 The agenda for the meeting was published today IASB publishes updated list of IFRS learning resources 04 Dec 2015 The IASB maintains a list of IFRS Learning Resources available to accounting academicians students and others most of them free of charge The list has recently be updated We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee 30 Nov 2015 We have published our comment letters on IFRS Interpretations Committee agenda decisions on IAS 32 IAS 39 IFRS 5 IFRS 9 and IFRS 11 as published in the September 2015 IFRIC Update EFRAG draft comment letter on DI 2015 1 17 Nov 2015 The European Financial Reporting Advisory Group EFRAG has issued a draft comment letter on IFRS Interpretations Committee exposure draft DI 2015 1 Uncertainty over Income Tax Treatments EFRAG supports conclusions in DI 2015 2 13 Nov 2015 The European Financial Reporting Advisory Group EFRAG has issued a draft comment letter on IFRS Interpretations Committee exposure draft DI 2015 2 Foreign Currency Transactions and Advance Consideration November 2015 IFRS Interpretations Committee meeting notes posted Part 2 concluded 11 Nov 2015 The IFRS Interpretations Committee met in London on 10 11 November 2015 We ve posted the Deloitte observer notes for the sessions on the definition of a business IAS 20 IAS 36 the agenda consultation

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/ifrs-ic (2016-02-10)
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  • Comment deadline on Proposed IFRS Taxonomy 2016/1
    Publications Meetings Standards Projects Jurisdictions Resources My IAS Plus Topics Communications Toggle navigation Search site Navigation 2016 Comment deadline on DI 2015 1 Comment deadline on DI 2015 2 Comment deadline on ED 2015 8 Comment deadline on ED 2015 9 Comment deadline on ED 2015 10 Comment deadline on ED 2015 11 Comment deadline on Proposed IFRS Taxonomy 2016 1 Comment deadline on proposed amendments to the IFRS taxonomy due process Info Comment deadline on Proposed IFRS Taxonomy 2016 1 When 21 Mar 2016 from 01 00 AM to 10 00 PM Timezone UTC Add event to calendar vCal iCal On 21 January 2016 the IFRS Foundation published a proposed IFRS taxonomie update Taxonomy 2016 1 IFRS Taxonomy 2015 IFRS 16 Leases Comments are requested by 21 March 2016 Related Topics Date type Comment letter deadline Resources IFRS Foundation Projects XBRL eXtensible Business Reporting Language Standards IFRS 16 Leases Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 IASB issues Investor Perspectives article on leases 29 Jan 2016 IFRS Foundation translations 27 Jan 2016 IFRS Foundation publishes proposed IFRS Taxonomy update for IFRS 16 Leases 21 Jan 2016 Agenda published for the January 2016 IFRS Foundation Trustees meeting 20 Jan 2016 IFRS Foundation translations 15 Jan 2016 All Related Related Publications IFRS industry insights Telecommunications sector Implications of the new leasing standard 21 Jan 2016 IFRS industry insights Property occupiers Implications of the new leasing standard 15 Jan 2016 IFRS industry insights Aviation sector Implications of the new leasing standard 15 Jan 2016 IASB issues standard on leases 13 Jan 2016 All Related Related Dates Comment deadline on ED 2015 10 17 Feb 2016 Comment deadline on ED 2015 8 26 Feb 2016 Comment deadline on ED 2015 9 18 Mar 2016 April 2016 ITCG meeting

    Original URL path: http://www.iasplus.com/en/events/deadlines/2016/taxonomy-2016-1 (2016-02-10)
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  • April 2016 ITCG meeting
    Login Register Forgot password Welcome My account Logout IAS Plus Global English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home News Publications Meetings Standards Projects Jurisdictions Resources My IAS Plus Topics Communications Toggle navigation Search site Navigation IFRS Taxonomy Consultative Group ITCG meetings 2014 2015 2016 April 2016 ITCG meeting Info April 2016 ITCG meeting When 26 Apr 2016 from 09 00 AM to 05 00 PM Timezone UTC 1 Where London Add event to calendar vCal iCal The IFRS Taxonomy Consultative Group ITCG will hold its next meeting at the IASB s offices in London on 26 April 2016 More information about this event Related Topics Date type ITCG meetings Resources IFRS Taxonomy Consultative Group ITCG Projects XBRL eXtensible Business Reporting Language Related news IFRS Foundation publishes proposed IFRS Taxonomy update for IFRS 16 Leases 21 Jan 2016 Summary of the December 2015 ITCG conference call 11 Jan 2016 IFRS Foundation publishes second update to IFRS Taxonomy 2015 08 Dec 2015 EFRAG draft comment letter on the proposed amended IFRS Taxonomy due process 04 Dec 2015 IFRS Foundation publishes first update to IFRS Taxonomy 2015 01 Dec 2015 Summary of the October 2015 ITCG meeting 20 Nov 2015 All Related Related Publications Heads Up XBRL Past present and future 19 Sep 2013 Heads Up SEC Staff Publishes Observations on Interactive Data XBRL Submissions 08 Jul 2011 Deloitte comment letter on IASCF ED Due Process Handbook for XBRL Activities 16 Jul 2009 All Related Related Dates Comment deadline on Proposed IFRS Taxonomy 2016 1 21 Mar 2016 All Related Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of

    Original URL path: http://www.iasplus.com/en/events/itcg/2016/april (2016-02-10)
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  • Jurisdictions
    may have compatibility mode selected Please turn off compatibility mode upgrade your browser to at least Internet Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus United Kingdom English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Login or Register Deloitte User Login Login Name Password Login Register Forgot password Welcome My account Logout IAS Plus United Kingdom English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home News Publications Standards Governance Other regulatory Projects Resources Customise Topics Communications Toggle navigation Search site Info Jurisdictions About Contact us FAQs Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of their related entities See Legal for additional copyright and other legal information Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private company limited by guarantee DTTL its network of member firms and their related entities DTTL and each of its member firms are legally separate and independent entities DTTL also referred to as Deloitte Global

    Original URL path: http://www.iasplus.com/en-gb/jurisdictions?set_language=en-gb (2016-02-10)
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  • Jurisdictions
    you may have compatibility mode selected Please turn off compatibility mode upgrade your browser to at least Internet Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus United States English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Login or Register Deloitte User Login Login Name Password Login Register Forgot password Welcome My account Logout IAS Plus United States English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home News Publications Standards Projects Resources My US GAAP Plus Topics Communications Toggle navigation Search site Info Jurisdictions About Contact us Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of their related entities See Legal for additional copyright and other legal information Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private company limited by guarantee DTTL its network of member firms and their related entities DTTL and each of its member firms are legally separate and independent entities DTTL also referred to as Deloitte Global

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