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  • Africa
    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 Info Africa Africa Americas Asia Europe Oceania Algeria Angola Botswana Burundi Egypt Eritrea Gambia Ghana Malawi Mauritania Mauritius Morocco Mozambique Namibia Nigeria Senegal Sierra Leone South Africa Tanzania Zambia Blank Page Africa Americas Asia Europe Oceania Quick links Use of IFRS by jurisdiction Guide to country specific publications Pan African Federation of Accountants PAFA Latest news Three new publications on integrated reporting 08 Jan 2016 Report finds that failing to consider ESG issues in investment decisions is a failure of fiduciary duty 10 Sep 2015 National Bank of Angola reports on status of IFRS adoption by Angolan banks 02 Sep 2015 Two new IPSASB videos on adopting and implementing IPSASs 11 Aug 2015 South African study into how integrated reporting fosters integrated thinking and better decision making 07 Apr 2015 Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu

    Original URL path: http://www.iasplus.com/en/jurisdictions/africa (2016-02-10)
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  • Americas
    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 Info Americas Africa Americas Asia Europe Oceania Argentina Bahamas Barbados Belize Brazil Canada Chile Colombia Costa Rica Cuba Dominican Republic Ecuador El Salvador Guatemala Guyana Haiti Jamaica Mexico Nicaragua Panama Paraguay Peru Suriname Trinidad and Tobago United States of America Uruguay Venezuela Blank Page Africa Americas Asia Europe Oceania Quick links Use of IFRS by jurisdiction Guide to country specific publications Group of Latin American Accounting Standard Setters GLASS Financial Accounting Standards Board FASB Latest news FASB and ASBJ hold biannual meeting 15 Jan 2016 FASB issues final standard on classification and measurement of financial instruments 05 Jan 2016 FASB to issue final standard on recognition and measurement of financial instruments in early January 22 Dec 2015 SEC speeches on IFRSs at the annual AICPA conference 10 Dec 2015 Five steps to simplifying financial statements today 27 Nov 2015 Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or a member firm

    Original URL path: http://www.iasplus.com/en/jurisdictions/americas (2016-02-10)
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  • Asia
    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 Info Asia Africa Americas Asia Europe Oceania Armenia Azerbaijan Bangladesh Brunei Cambodia China Hong Kong India Indonesia Iraq Israel Japan Jordan Kazakhstan Korea Kuwait Kyrgyzstan Macao Malaysia Mongolia Nepal Oman Pakistan Philippines Saudi Arabia Singapore Sri Lanka Taiwan Tajikstan Thailand Turkey Turkmenistan United Arab Emirates Uzbekistan Vietnam West Bank Gaza Yemen Blank Page Africa Americas Asia Europe Oceania Quick links Use of IFRS by jurisdiction Guide to country specific publications Asian Oceanian Standard Setters Group AOSSG Latest news Communiqué from latest China Japan Korea accounting standard setters meeting 22 Jan 2016 Roadmap drawn up for IFRS convergence of Indian banks and insurers 19 Jan 2016 FASB and ASBJ hold biannual meeting 15 Jan 2016 India sets up transition facilitation group 12 Jan 2016 Study finds cultural background and translation influence the interpretation of IFRSs 24 Nov 2015 Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or a member firm of

    Original URL path: http://www.iasplus.com/en/jurisdictions/asia (2016-02-10)
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  • Europe
    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 Info Europe Africa Americas Asia Europe Oceania Albania Austria Belarus Belgium Bulgaria Croatia Cyprus Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Italy Kosovo Latvia Liechtenstein Lithuania Luxembourg Malta Montenegro Netherlands Norway Poland Portugal Romania Russia Serbia Slovak Republic Slovenia Spain Sweden Switzerland Ukraine United Kingdom Blank Page Africa Americas Asia Europe Oceania Quick links Use of IFRS by jurisdiction Guide to country specific publications IFRS in Europe Background information European Financial Reporting Advisory Group EFRAG European Commission Latest news UK FRC believes Conceptual Framework must embrace asymmetric prudence 25 Nov 2015 IFRS filing information for various jurisdictions 19 Nov 2015 5th ANC Symposium on Accounting Research programme available 16 Nov 2015 Canadian initiative striving for uniform IFRS adoption dates 03 Nov 2015 Event on agenda priorities and the future of reporting in Copenhagen 02 Nov 2015 Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or a member

    Original URL path: http://www.iasplus.com/en/jurisdictions/europe (2016-02-10)
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  • Oceania
    English Login or Register Deloitte User Login Login Name Password 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 Info Oceania Africa Americas Asia Europe Oceania Australia Fiji Guam New Zealand Samoa Vanuatu Blank Page Africa Americas Asia Europe Oceania Quick links Use of IFRS by jurisdiction Guide to country specific publications Asian Oceanian Standard Setters Group AOSSG Latest news Study finds cultural background and translation influence the interpretation of IFRSs 24 Nov 2015 IFRS filing information for various jurisdictions 19 Nov 2015 Seventh annual AOSSG meeting 13 Nov 2015 IFRS Foundation Trustee speaks on the relevance of IFRSs 29 Oct 2015 Report finds that failing to consider ESG issues in investment decisions is a failure of fiduciary duty 10 Sep 2015 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 their related entities See Legal for additional copyright and other

    Original URL path: http://www.iasplus.com/en/jurisdictions/oceania (2016-02-10)
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  • Regional organisations
    Toggle navigation Search site Navigation Resources IFRS Foundation and the IASB Use and adoption of IFRS Global organisations Regional organisations Topics in financial reporting Research and education Sustainability and integrated reporting Info Regional organisations From this page you can access our information and resources about the following regional organisations and other organisations of regional or other significance involved in financial reporting and related topics Regional standard setter and similar organisations European Financial Reporting Advisory Group EFRAG Provides technical expertise to the European Commission EC concerning the use of IFRS within Europe and participates in the IASB s standard setting process Asian Oceanian Standard Setters Group AOSSG An organisation of accounting standard setters in the Asia and Oceania region which promotes the adoption of IFRSs in jurisdictions in the region Pan African Federation of Accountants PAFA An organisation of professional accountancy organisations involved in the development and enhancement of the profession in the African continent Group of Latin American Accounting Standard Setters GLASS GLASS A regional organisation formed from standard setters in the Latin American region Other organisations of regional or other importance European Commission EC Executive body of the European Union responsible for proposing legislation including in relation to accounting standards Financial Accounting Standards Board FASB Establishes standards of financial accounting and reporting in the United States of America United States Securities and Exchange Commission SEC A United States national government agency which regulates public capital markets Public Company Accounting Oversight Board PCAOB Oversees the auditors of United States public companies including registration and inspection of accounting firms Latest news FASB adds four projects to research agenda 08 Feb 2016 EU endorsement of IFRS 9 now expected in the second half of 2016 04 Feb 2016 FASB constituents of the TRG will continue to meet 02 Feb 2016 Outcomes from

    Original URL path: http://www.iasplus.com/en/resources/regional (2016-02-10)
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  • Communiqué from latest China-Japan-Korea accounting standard-setters meeting
    from latest China Japan Korea accounting standard setters meeting 22 Jan 2016 A communiqué has been issued from a meeting of the standard setters from China Japan and the Republic of Korea held in Seoul on 23 November 2015 Representatives were present from the China Accounting Standard Committee CASC Accounting Standards Board of Japan ASBJ Korea Accounting Standards Board KASB and the International Accounting Standards Board IASB together with guests from Hong Kong and Macao and a number of other delegates The meeting saw an update on activities during 2015 a special session on the Korean traditional bookkeeping method and technical sessions on pollutant pricing mechanisms the Conceptual Framework and effect analyses for IFRSs The next meeting will be held in Japan in October 2016 Please click for the full communiqué link to ASBJ website Related Topics Jurisdictions China Japan Korea Related news FASB and ASBJ hold biannual meeting 15 Jan 2016 Study finds cultural background and translation influence the interpretation of IFRSs 24 Nov 2015 Joint working group agreed to advance the use of IFRS in China 24 Nov 2015 IFRS filing information for various jurisdictions 19 Nov 2015 Report on IFRS adoption by Japanese companies full English version available 16 Nov 2015 Seventh annual AOSSG meeting 13 Nov 2015 All Related Related Publications Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II Japanese translation 08 Feb 2016 Insurance webcast 54 The accounting for indirect participating contracts remains an open issue Japanese translation 18 Jan 2016 Insurance webcast 53 IFRS 9 deferral ready to go Phase II presentation confirmed and disclosures reassessed and amended Japanese translation 23 Dec 2015 Insurance webcast 52 De coupling IFRS 9 IFRS 4 Phase II resolved and another push towards completion of the IASB Insurance

    Original URL path: http://www.iasplus.com/en/news/2016/01/japan-korea-china (2016-02-10)
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  • Roadmap drawn up for IFRS convergence of Indian banks and insurers
    Rs 500 crore but are listed or in the process of getting listed and companies with a net worth of Rs 250 crore or more will have to follow the new norms from 1 April 2017 For banking insurance and non banking finance companies which were exempt from the general roadmap a separate one has now been drawn up that will see a phased approach with Ind AS adoption beginning from 1 April 2018 The details of the new road map are Banks and insurers Scheduled commercial banks excluding regional rural banks and insurance companies will be required to prepare Ind AS based financial statements for accounting periods beginning from 1 April 2018 onwards Ind AS will be applicable to both consolidated and individual financial statements Holdings subsidiaries joint ventures or associate companies of scheduled commercial banks excluding regional rural banks will be required to prepare Ind AS based financial statements for accounting periods beginning from 1 April 2018 onwards Urban cooperative banks and regional rural banks are not required to apply Ind AS and will continue to comply with the current accounting standards applicable to them Non banking financial companies Phase I companies required to prepare Ind AS based financial statements for accounting periods beginning from 1 April 2018 onwards consolidated and individual financial statements are non banking financial companies having net worth of Rs 500 crores or more and holdings subsidiaries joint ventures or associate companies of the companies above other than those companies already covered under the general corporate roadmap Phase II companies required to prepare Ind AS based financial statements for accounting periods beginning from 1 April 2019 onwards consolidated and individual financial statements are non banking financial companies whose equity and or debt securities are listed or are in the process of listing on any stock exchange in India or outside India and having net worth less than Rs 500 crores non banking financial companies that are unlisted companies having net worth of Rs 250 crores or more but less than Rs 500 crores and holdings subsidiaries joint ventures or associate companies of the companies above other than those companies already covered under the general corporate roadmap Non banking financial companies having net worth below Rs 250 crores and not covered under the above provisions shall continue to apply the current accounting standards applicable to them The roadmap also notes that only the banks insurance companies and non banking financial companies coming under this roadmap may apply Ind AS there is no voluntary adoption However Ind AS compliant financial statement data may of course be produced for the purposes of the preparation of consolidated financial statements by the parent investor as required by the parent investor to comply with the existing requirements of law Please click to access the full MCA press release Related Topics Resources Adoption of IFRS by country Jurisdictions India Related news EU endorsement of IFRS 9 now expected in the second half of 2016 04 Feb 2016 India sets up transition

    Original URL path: http://www.iasplus.com/en/news/2016/01/india-banks (2016-02-10)
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