archive-com.com » COM » I » IASPLUS.COM

Total: 1447

Choose link from "Titles, links and description words view":

Or switch to "Titles and links view".
  • FASB and ASBJ hold biannual meeting
    2005 2004 2003 2002 2001 2000 Info FASB and ASBJ hold biannual meeting 15 Jan 2016 On 14 and 15 January 2016 the FASB and the Accounting Standards Board of Japan ASBJ met in Zokyo The meeting was the 19th in a series of biannual meetings the two standard setters hold to further their cooperative efforts to develop high quality global accounting standards In addition to giving updates on their respective standard setting activities at the meeting the two boards exchanged views on technical topics in which they both have an interest including the conceptual framework amortisation of goodwill and revenue recognition The next meeting between the FASB and ASBJ is expected to be held in the second half of 2016 in Norwalk For more information about the meeting see the press release on the ASBJ website Related Topics Resources Financial Accounting Standards Board FASB Jurisdictions Japan United States of America Other Accounting Standards Board of Japan ASBJ Related news FASB adds four projects to research agenda 08 Feb 2016 FASB constituents of the TRG will continue to meet 02 Feb 2016 Communiqué from latest China Japan Korea accounting standard setters meeting 22 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 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 Heads Up FASB proposes guidance on cash flow classification 04 Feb 2016 Oil Gas Accounting Financial Reporting and Tax Update January 2016 03 Feb 2016 Accounting Roundup January 2016 02 Feb 2016 All Related

    Original URL path: http://www.iasplus.com/en/news/2016/01/asbj-fasb (2016-02-10)
    Open archived version from archive


  • India sets up transition facilitation group
    Standards Board ASB of the of the Institute of Chartered Accountants of India ICAI has set up an Ind AS Transition Facilitation Group ITFG Ind AS which are largely converged with IFRSs but not identical are applicable to certain Indian companies from 1 April 2016 on mandatory basis In connection with the imminent effective date of the new accounting standards the ASB has identified the need to address various issues raised on urgent basis which will be dealt with by the ITFG in two ways Issues regarding the clarification of the application implementation of Ind AS may be dealt with directly by the ITFG which will provide clarification of the issues referred to it in a timely manner Issues pertaining to interpretation of Ind AS that require in depth study and issuance of guidance or educational material will be referred by the ITFG to either the ASB or other relevant bodies of the ICAI Please click for the press release announcing the constitution of the ITFG link to ICAI website 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 Roadmap drawn up for IFRS convergence of Indian banks and insurers 19 Jan 2016 European Union formally adopts amendments to IAS 27 24 Dec 2015 European Union formally adopts amendments to IAS 1 21 Dec 2015 European Union formally adopts annual improvements 2012 2014 16 Dec 2015 SEC speeches on IFRSs at the annual AICPA conference 10 Dec 2015 All Related Related Publications Indian GAAP IFRS and Ind AS A Comparison 10 Jun 2015 Ind AS considerations for Boards and Audit Committee 10 Jun 2015 ICDS Indian GAAP and Ind AS Comparison 10 Jun 2015 Accounting focus ASBE 41 Disclosure of Interests

    Original URL path: http://www.iasplus.com/en/news/2016/01/india-transition-group (2016-02-10)
    Open archived version from archive

  • Three new publications on integrated reporting
    the information they deem important The research compiled largely comprises investor surveys on their views of integrated reporting and wider information that goes beyond pure financial data although studies are also included that demonstrate the value of integrated reporting in terms of the performance of a company Please click to access the publication on the IIRC website In cooperation with the International Federation of Accountants IFAC the IIRC has released the publication Materiality in Integrated Reporting which offers guidance for the preparation of integrated reports It explains materiality and the corresponding materiality determination process in the context of integrated reporting It also outlines expectations for materiality related disclosures Please click to access the publication on the IIRC website Finally the IIRC makes available a publication by the Integrated Reporting Committee IRC of South Africa Reporting on Outcomes An Information Paper The IIRC Framework introduced a requirement to report on outcomes which are defined as the internal and external consequences positive and negative for the capitals as a result of an organisation s business activities and outputs While the wording in the Framework is simple an analysis of South African integrated reports has revealed challenges in reporting on outcomes The IRC information paper aims to assist report preparers in improving their understanding of what the term outcomes means while offering some considerations for communicating outcomes in an integrated report Please click to access the publication on the IIRC website Related Topics Resources International Federation of Accountants IFAC International Integrated Reporting Council IIRC Sustainability reporting and integrated reporting Jurisdictions South Africa Related news IFAC report on global regulation 04 Feb 2016 Recent sustainability reporting developments 22 Jan 2016 Report on role of accountants in integrated reporting 21 Jan 2016 European consultation on non financial reporting guidelines 15 Jan 2016 The Bruce Column

    Original URL path: http://www.iasplus.com/en/news/2016/01/3-new-ir-publications (2016-02-10)
    Open archived version from archive

  • Ressources
    English Royaume Uni English Bienvenue Mon compte Quitter IAS Plus Canada Français International English International Deutsch Canada English Canada Français États Unis English Royaume Uni English Toggle navigation Search site Toggle navigation Accueil À propos de CIF Nouvelles Publications Normes Projets Ressources Toggle navigation Search site Navigation Normes Nouvelles Projets Publications Ressources Abréviations Académie Deloitte Listes de contrôle Outils Récentes activités de normalisation Sites Web Webémissions Mise à jour de Deloitte Info Ressources Les entreprises se trouvent chaque jour devant des défis et des occasions de tout genre Deloitte produit divers documents de leadership éclairé et d autre matériel dans le but de vous aider à vous tenir informés sur les questions qui vous touchent le plus Servez vous des liens ci dessous pour accéder aux publications et aux ressources les plus récentes N oubliez pas de consulter régulièrement le site pour lire les nouveautés Abréviations Une liste des acronymes les plus courants Outils Une série de questionnaires de ressources éducatives et d outils de référence Webémissions Mises à jour de Deloitte Notre série de webémissions éducatives vous présente de l information claire et simple sur des sujets techniques ainsi que des analyses pertinentes sur les enjeux et les nouveautés d intérêt Nos spécialistes Notre réseau d experts est disponible pour répondre à vos question Bulletins et Guides Une vaste gamme de bulletins électroniques de Deloitte Listes de contrôle Une série de questionnaires d outils de conformité et de listes de contrôle Académie Deloitte Des formations sur des sujets qui touchent la présentation de l information financière Sites Web Une sélection de sites Web utiles aux préparateurs d états financiers Communiquez avec nous Reconnaissance À propos de CIF Juridique Confidentialité Le contenu du présent site Web est la propriété exclusive de Deloitte Global Services Limited ou d un cabinet membre

    Original URL path: http://www.iasplus.com/fr-ca/ressources?set_language=fr-ca (2016-02-10)
    Open archived version from archive

  • Overview of the structure of the IFRS Foundation and IASB
    March 2001 The components of the overall structure of the IFRS Foundation are set out below The obligations and high level operating procedures for most components are established under the IFRS Foundation Constitution Group Role Formed Governance IFRS Foundation Oversees the work of the IASB the structure and strategy and has fund raising responsibility 8 March 2001 Due Process Oversight Committee DPOC Trustee committee responsible for the Trustee s oversight function under the IFRS Foundation Constitution 2006 Monitoring Board Oversees the IFRS Foundation Trustees participates in the Trustee nomination process and approves appointments to the Trustees 1 February 2009 Technical International Accounting Standards Board IASB Sole responsibility for establishing International Financial Reporting Standards IFRSs 1 April 2001 1 IFRS Interpretations Committee 2 Develops interpretations for approval by the IASB and undertakes under tasks at the request of the IASB 1 April 2001 2 Working groups Expert task forces for individual agenda projects Formed as needed Advisory Accounting Standards Advisory Forum ASAF Advises on the technical standard setting activities of the IASB Announced 1 February 2013 IFRS Advisory Council 3 Advises the IASB and the IFRS Foundation 25 June 2001 Specialised advisory groups Capital Markets Advisory Committee 4 2003 Effects Analyses Consultative Group 2012 Emerging Economies Group 26 July 2011 Financial Crisis Advisory Group jointly with FASB 30 December 2008 Global Preparers Forum IFRS Taxonomy Consultative Group 29 April 2014 Joint Transition Resource Group for Revenue Recognition June 2014 SME Implementation Group SMEIG 2010 The IASB replaced the IASC Board of the International Accounting Standards Committee IASC with effect from this date The IASC was formed in 1973 Until 31 March 2010 the IFRS Interpretations Committee was named the International Financial Reporting Interpretations Committee IFRIC IFRIC replaced the Standards Interpretations Committee SIC of the IASC with effect from 1 April 2001

    Original URL path: http://www.iasplus.com/en/resources/ifrsf (2016-02-10)
    Open archived version from archive

  • Global organisations
    Communications 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 Global organisations From this page you can access our information and resources about the following global organisations involved in financial reporting and related topics Standard setter organisations International Forum of Accounting Standard Setters IFASS A group of national accounting standard setters from around the world plus other organisations that have a close involvement in financial reporting issues formally National Standard Setters NSS International Federation of Accountants IFAC International Federation of Accountants IFAC A global organisation for the accounting profession International Public Sector Accounting Standards Board IPSASB Sets International Public Sector Accounting Standards IPSAS for use by the public sector International Auditing and Assurance Standards Board IAASB Sets International Standards on Auditing Assurance Engagements and Related Services International Accounting Education Standards Board IAESB Develops International Education Standards International Ethics Standards Board for Accountants IESBA Develops the international Code of Ethics for Professional Accountants Public Interest Oversight Board PIOB Oversees IFAC s standard setting activities sand IFAC s compliance activities Other global organisations International Valuation Standards Council IVSC Sets International Valuation Standards IVS and promotes their adoption globally International Organization of Securities Commissions IOSCO A worldwide association of national securities regulatory commissions Group of 20 G20 Made up of the finance ministers and central bank governors of 19 countries and the European Union has taken an increased interest in global financial reporting since the global financial crisis Quick links Regional organisations Sustainability and integrated reporting Latest news Interview with IPSASB Chair 08 Feb 2016 IFAC report on global regulation 04 Feb 2016 IPSASB proposes revisions to the cash basis IPSAS 04 Feb 2016 IPSASB publishes proposed guidance on public

    Original URL path: http://www.iasplus.com/en/resources/global-organisations (2016-02-10)
    Open archived version from archive

  • Topics in financial reporting
    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 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 Topics in financial reporting On this page you can find information about broader financial reporting topics Topics in this section Country by country reporting Developments related to proposals to require the publishing of financial information by country or jurisdiction Differential reporting Dealing with the financial reporting needs and requirements of different categories of entities listed public private Global financial crisis Financial reporting and broader impacts of the global financial crisis and sovereign debt crisis Islamic accounting Responding to concerns that existing accounting standards such as IFRSs or local GAAP may be perceived to be insufficient to account for and report Islamic financial transactions Quick links Use and adoption of IFRS Public sector reporting Sustainability and integrated reporting Latest news IFAC report on global regulation 04 Feb 2016 Recent EPSAS developments 11 Jan 2016 AOSSG points out specific aspects of Islamic financial reporting in connection with the Conceptual Framework 09 Dec 2015 EDTF publishes report on expected credit losses and disclosures and 2015 progress report on implementation of the general EDTF principles and recommendations 07 Dec 2015 Malaysia adopts framework for SMEs 27 Oct 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

    Original URL path: http://www.iasplus.com/en/resources/topics (2016-02-10)
    Open archived version from archive

  • Research and education
    Research Forum 21 Aug 2015 On 11 October 2015 the second IASB Research Forum will be held in Hong Kong offering an interdisciplinary platform for academics from around the world to exchange their views with peers and with members of the International Accounting Standards Board IASB on topics that address the interaction between international financial reporting requirements policy and the functioning of capital markets The topic of the second research forum will be Consequences of IFRS for Capital Markets Managers Auditors and Standard setters 5th ANC Symposium on Accounting Research 12 Aug 2015 On 11 December 2015 the Autorité des Normes Comptables ANC the French standard setter will host its 5th Symposium on Accounting Research in Paris The general theme will be The general principles of accounting European criteria and IASB s Conceptual Framework Deloitte releases e learning module on impairment requirements of IFRS 9 10 Jul 2015 Deloitte s Global Audit Learning group has released an e learning module on the impairment requirements of IFRS 9 This new module is an addition to the extensive catalogue of IFRS e learning content made freely available by Deloitte Study of the CFA Institute on the role of comprehensive income 18 May 2015 The CFA Institute a global association of investment professionals has published Analyzing Bank Performance Role of Comprehensive Income The study argues that the information reported on the statement of other comprehensive income OCI is an integral part of performance reporting and that there is a need to increase investor attention on OCI statement items Updated research report reviewing academic research into the effects of mandatory adoption of IFRS in the EU 07 May 2015 The Institute of Chartered Accountants in England and Wales ICAEW has updated its report reviewing academic research papers that have looked at the impact of IFRS adoption both in the EU and in other countries Deloitte releases e learning module on IFRS 15 15 Apr 2015 Deloitte s Global Audit Learning group has released an e learning module on IFRS 15 This new module is an addition to the extensive catalogue of IFRS e learning content made freely available by Deloitte Research report reviewing academic research into the effects of mandatory adoption of IFRS in the EU 06 Nov 2014 The Institute of Chartered Accountants in England and Wales ICAEW has responded to the European Commission s consultation on the impact of International Financial Reporting Standards IFRSs in the EU and has supplemented its response with a report reviewing 170 academic research papers that have looked at the impact of IFRS adoption both in the EU and in other countries Case study based teaching material for the IFRS for SMEs 31 Oct 2014 The IFRS Foundation Education Initiative is developing a series of comprehensive Framework based IFRS teaching materials to assist IFRS teachers to educate IFRS learners more effectively The material is designed to develop in students the ability to make the judgements that are necessary to apply IFRSs Now the first two case studies

    Original URL path: http://www.iasplus.com/en/resources/research-and-education (2016-02-10)
    Open archived version from archive



  •