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  • Sustainability and integrated reporting
    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 Sustainability and integrated reporting Background Sustainability and integrated reporting An overview of sustainability and integrated reporting their similarities and differences Organisations involved in sustainability and integrated reporting International Integrated Reporting Council IIRC Has created a framework for a process that results in communications by an organisation about value creation over time Global Reporting Initiative GRI Develops sustainability reporting guidelines which are widely used in practice Climate Disclosure Standards Board CDSB Seeks to promote climate change related disclosure in mainstream reports Quick links Sustainability publications Latest news 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 Three new publications on integrated reporting 08 Jan 2016 The Bruce Column From headlines to trendlines How integrated reporting is gathering pace 15 Dec 2015 Contact us About Legal Privacy FAQs

    Original URL path: http://www.iasplus.com/en/resources/sustainability (2016-02-10)
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  • IFRS Foundation
    Interpretations Committee and the Advisory Council and foster and review the development of educational programmes and materials that are consistent with the IFRS Foundation s objectives Trustee voting The Trustees act by simple majority vote except for amendments to the IFRS Foundation Constitution which require a three fourths majority IFRS Foundation Trustees Click here for a list of the IFRS Foundation Trustees IFRS Foundation XBRL Project An IFRS Foundation team Click here for information about the IFRS XBRL taxonomy Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 The IFRS Foundation Trustees met in London on 26 28 January 2016 IFRS Foundation translations 27 Jan 2016 The IFRS Foundation has announced the publication of new Albanian French and Spanish translations IFRS Foundation publishes proposed IFRS Taxonomy update for IFRS 16 Leases 21 Jan 2016 The IFRS Foundation has published a proposed IFRS Taxonomy update IFRS Taxonomy 2015 IFRS 16 Leases Agenda published for the January 2016 IFRS Foundation Trustees meeting 20 Jan 2016 The agenda for the public session of the upcoming meeting of the IFRS Foundation Trustees is now available The Trustees will meet on 28 January 2016 in London IFRS Foundation translations 15 Jan 2016 The IFRS Foundation has announced the publication of new Albanian Chinese French Hungarian Japanese and Spanish translations IFRS Foundation responds to ESMA s consultation paper on ESEF 07 Jan 2016 The IFRS Foundation has published its comment letter on the European Securities and Markets Authority s ESMA s public consultation paper regarding the European single electronic format ESEF The IFRS Foundation supports the ESMA s consultation and welcomes ESMA s proposal to use the IFRS Taxonomy for structured electronic reporting in Europe IFRS Foundation publishes additional framework based teaching material 04 Jan 2016 The IFRS Foundation has published the fourth and fifth parts of its comprehensive framework based IFRS teaching material for its education initiative The material is free to download and is designed to enhance educators teaching about IFRSs and to help students develop their abilities to make the necessary estimates and judgments when applying IFRSs and the IFRS for SMEs 2016 IFRS Blue Book now available 21 Dec 2015 The IFRS Foundation has published 2016 IFRS Consolidated without early application the Blue Book IFRS Foundation publishes second update to IFRS Taxonomy 2015 08 Dec 2015 The IFRS Foundation has published Update 2 to the IFRS Taxonomy 2015 Common Practice IFRS Foundation translations 07 Dec 2015 The IFRS Foundation has announced the publication of new Arabic Brazilian Portuguese Simplified Chinese and Spanish translations 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 EFRAG draft comment letter on the proposed amended IFRS Taxonomy due process 04 Dec 2015 The European Financial Reporting Advisory Group EFRAG has issued a draft comment letter on the IFRS Foundation s invitation to comment on

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/governance/ifrsf (2016-02-10)
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  • IFRS Foundation Trustees
    Australian Financial Reporting Council FRC member of the New Zealand External Reporting Board XRB Australia 31 December 2016 Antonio Zoido Chairman of Bolsas y Mercados Españoles BME Spain 31 December 2016 Note At their meeting in January 2010 the Trustees voted to rename the IASC Foundation to the IFRS Foundation The name change was implemented as of 31 March 2010 Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 The IFRS Foundation Trustees met in London on 26 28 January 2016 IFRS Foundation seeks new SMEIG members 28 Jan 2016 The IFRS Foundation Trustees are currently seeking nominations for membership of the SME Implementation Group SMEIG which supports the international adoption of the International Financial Reporting Standards for Small and Medium sized Entities IFRS for SMEs and monitors its implementation Agenda published for the January 2016 IFRS Foundation Trustees meeting 20 Jan 2016 The agenda for the public session of the upcoming meeting of the IFRS Foundation Trustees is now available The Trustees will meet on 28 January 2016 in London IFRS Foundation Trustee speaks on the relevance of IFRSs 29 Oct 2015 Lynn Wood IFRS Foundation Trustee gave a keynote speech at a conference in Melbourne Australia today She focussed on Financial reporting in the global economy Facilitating better business and investor decision making IFRS Foundation Trustees hold October 2015 meeting 26 Oct 2015 The IFRS Foundation Trustees met in Beijing on 14 15 October 2015 Hoogervorst and Prada give IFRS related speeches 16 Oct 2015 The IASB has posted to its Web site recent speeches by IASB Chairman Hans Hoogervorst and IFRS Foundation Trustees Chairman Michel Prada On 12 October 2015 Mr Hoogervorst spoke on measurement at the joint HKCIPA and IFRS Foundation conference in Hong Kong On 14 October Mr Prada spoke on the application of IFRSs in China at the trustees stakeholder event in Beijing Agenda published for the October 2015 IFRS Foundation Trustees meeting 07 Oct 2015 The agenda for the public session of the upcoming meeting of the IFRS Foundation Trustees is now available The Trustees will meet on 15 October 2015 in Beijing EFRAG believes IASB should not extend its remit beyond the current focus of the organisation 05 Oct 2015 The European Financial Reporting Advisory Group EFRAG has published a draft comment letter in respons to the Trustees Request for Views RfV document with proposals for further enhancing the structure and effectiveness of the organisation Chairman Michel Prada discusses successful criteria of global standards 09 Sep 2015 The Chairman of the IFRS Foundation Trustees Michel Prada gave a speech at the Eurofi Financial Forum event In his speech Mr Prada discussed three successful criteria for global standards which include 1 a clear and supported purpose 2 a wide and consistent use around the world and 3 bringing tangible benefits IFRS Foundation Trustees hold June 2015 meeting 08 Jul 2015 The IFRS Foundation trustees met in London on 18 19 June 2015 ASAF membership update 24 Jun 2015 The IFRS

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/governance/ifrsf-trustees (2016-02-10)
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  • IFRS Foundation Constitution
    IFRSs as the Global Standards Setting a Strategy for the Foundation s Second Decade and the Monitoring Board s governance review of the IFRS Foundation Final Report on the Review of the IFRS Foundation s Governance the Trustees amended the Constitution to reflect changes regarding the separation of the role of Chairman of the IASB and Chief Executive Officer of the IFRS Foundation The Trustees approved the changes on 23 January 2013 for immediate effect In February 2014 the IFRS Foundation Trustees announced they intend to start their next review of the structure and effectiveness of the IFRS Foundation in 2015 with one particular area to be examined being the optimum size of the IASB On 7 July 2015 the Trustees launched the 2015 review by publishing a Request for Views document Download Click to download the IFRS Foundation Constitution revised through January 2013 link to IASB website Related news We comment on the Trustees review of structure and effectiveness 01 Dec 2015 We have responded to the IFRS Foundation Trustees Request for Views document with proposals for further enhancing the structure and effectiveness of the organisation Should the IASB extend its remit beyond the current focus of the organisation to develop standards in particular for entities in the private not for profit sector 27 Nov 2015 On 7 July 2015 the Trustees launched the 2015 Constitution review One of the questions asked was whether the IASB should extend its remit beyond the current focus of private sector for profit entities With the comment letter deadline approaching next Monday two major positions emerge IPSASB publishes exposure draft on the applicability of IPSASs 06 Aug 2015 The International Public Sector Accounting Standards Board IPSASB has released for comment Exposure Draft ED 56 The Applicability of IPSASs The proposals aim at providing more transparency regarding the types of public sector entities that the IPSASB considers when developing International Public Sector Accounting Standards IPSASs Trustees launch review of aspects of the IFRS Foundation Constitution 07 Jul 2015 The Trustees of the IFRS Foundation have published a Request for Views document with proposals for further enhancing the structure and effectiveness of the organisation Trustees aim at limited Constitution review 02 Oct 2014 Among the agenda papers released for the upcoming meeting of the IFRS Advisory Council which is being held in London on 13 14 October 2014 is a paper on the upcoming review of the structure and effectiveness of the IFRS Foundation Trustees announce membership update and upcoming review of IASB size 24 Feb 2014 The Trustees of the IFRS Foundation 1 reappointed Amaro Gomes and Pat Finnegan to serve as IASB members for another five years and 2 deferred any appointments of IASB members that replace retiring members until the completion of its 2015 Constitution Review Agenda for the upcoming IFRS Foundation Trustees meeting 02 Jul 2013 An agenda has been released for the upcoming meeting of the IFRS Foundation Trustees scheduled to be held in Johannesburg on Thursday 11 July 2013

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/governance/ifrsf-constitution (2016-02-10)
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  • Due Process Oversight Committee (DPOC)
    2015 Agenda published for the April 2015 IFRS Foundation Trustees meeting 07 Apr 2015 The agenda for the public session of the upcoming meeting of the IFRS Foundation Trustees which will be held in Toronto Canada on 14 16 April 2015 is now available The Trustees Due Process Oversight Committee will also meet during this time Death of Harvey Goldschmid Vice Chairman of the IFRS Foundation Trustees 13 Feb 2015 The Trustees and Monitoring Board of the IFRS Foundation have released condolences on the sudden death of Harvey Goldschmid Vice Chair of the Trustees of the IFRS Foundation Report from February 2015 IFRS Foundation Trustees meeting 11 Feb 2015 The Trustees of the IFRS Foundation have released a report summarising its meeting held in Zurich Switzerland on 2 3 February 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 Agenda for the February 2015 IFRS Foundation Trustees meeting 30 Jan 2015 The agenda for the upcoming meeting of the IFRS Foundation Trustees some of which will be held jointly with the Monitoring Board and the Due Process Oversight Committee is now available The meeting will be held in Zurich Switzerland on 2 and 3 February 2015 Report of the Effects Analysis Consultative Group published 28 Nov 2014 The Effects Analysis Consultative Group an independent group of experts that was established by the IFRS Foundation Trustees as a result of its strategy review in 2012 presented its final report to the Trustees who welcomed the conclusions of the report on topics such as fieldwork and the reporting of likely effects 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 meeting Report from October 2014 IFRS Foundation Trustees meeting 28 Oct 2014 A report has been made available from the meeting of the Trustees of the IFRS Foundation which was held in Mexico City on 7 9 October 2014 Report from July 2014 DPOC meeting 23 Jul 2014 A report has been issued from the Due Process Oversight Committee DPOC meeting held in London on 8 July 2014 Agenda for the July 2014 IFRS Foundation Trustees meeting 04 Jul 2014 An agenda has been released for the upcoming meeting of the IFRS Foundation Trustees which is to be held in London on 10 July 2014 The meeting will consider reports from the Chairs of the IFRS Foundation and International Accounting Standards Board IASB receive a technical update on IFRS 9 Financial Instruments and discuss a number of matters during a report from the Due Process Oversight Committee DPOC Summary of the April 2014 Trustees meeting 30 Apr 2014 The IFRS Foundation Trustees have published a summary of the conclusions from their meeting held in Sydney on 8 10 April 2014

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/governance/dpoc (2016-02-10)
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  • Monitoring Board
    Monitoring Board Importance of global accounting standards and increase in voluntary IFRS application in Japan 28 Oct 2014 At the 2014 World Federation of Exchanges WFE General Assembly Annual Meeting Mr Masamichi Kono Vice Minister for International Affairs of the Japanese Financial Services Agency FSA and Chair of the Monitoring Board of the IFRS Foundation touched today on the importance of a single set of high quality global accounting standards In a parallel development Japan s Business Accounting Council BAC met today to review the state of use of IFRSs in Japan Report from the latest meeting of the IFRS Foundation Monitoring Board 18 Jun 2014 The IFRS Foundation Monitoring Board the body responsible for the oversight of the IFRS Foundation met on 13 June 2014 in Madrid A short report from the meeting has been posted to the Monitoring Board s website Collected feedback on IPSASB governance consultation 07 May 2014 In January the Review Group for the governance and oversight arrangements of the International Public Sector Accounting Standards Board IPSASB issued a public consultation paper on the future governance and oversight of the IPSASB and IPSASs We support bringing the IPSASB within the governance framework of the IFRS Foundation 30 Apr 2014 Deloitte Touche Tohmatsu Limited has submitted a comment letter to the IPSASB Governance Review Group s consultation paper on the future governance of the International Public Sector Accounting Standards Board IPSASB We support bringing the IPSASB within the governance framework of the International Financial Reporting Standards Foundation as it would mitigate the threat of the politicisation of public sector standard setting reduce the overall cost of international accounting standard setting allow private and public sector standard setters to follow the same due process and provide a single oversight and monitoring framework ensuring consistency about which standards apply to any given reporting entity FEE believes IPSASB governance reform proposals could be more innovative 30 Apr 2014 The Federation of European Accountants Fédération des Experts comptables Européens FEE has responded to the IPSASB Governance Review Group consultation paper on the future governance of the International Public Sector Accounting Standards Board IPSASB FEE assesses advantages and challenges of each option presented in the consultation paper and concludes that a more innovative approach might be required IPSASB responds to Review Group consultation paper 23 Apr 2014 The International Public Sector Accounting Standards Board IPSASB has responded to the IPSASB Governance Review Group consultation paper on its future governance The IPSASB is unanimous in its support of the option of establishing separate oversight for its operations under the auspices of the International Federation of Accountants IFAC and further does not consider extending the scope of the IFRS Foundation Monitoring Board and Trustees activities to public sector accounting standard setting as feasible in the short or medium term AASB calls for focus on sector neutral accounting in public sector governance review 31 Mar 2014 The Australian Accounting Standards Board AASB has responded to the International Public Sector Accounting Standards Board IPSASB Governance

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/governance/monitoring-board (2016-02-10)
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  • IASB annual improvements process
    on the issue on a timely basis Inability to reach a conclusion on a timely basis may indicate that the cause of the issue is more fundamental than can be resolved within annual improvements If the proposed amendment would amend IFRSs that are the subject of a current or planned IASB project there must be a need to make the amendment sooner than the project would The revised criteria were developed to help determine whether a matter relating to the clarification or correction of IFRSs should be addressed using the annual improvements process How the IASB deals with annual improvement requests Issues submitted by constituents for consideration within the annual improvements process are considered and discussed by the IFRS Interpretations Committee and by the IASB These discussions take place in the Committee s and the Board s public meetings including assessment against the criteria for annual improvements Once this assessment is made the amendments included in the annual improvements process will follow the same due process as other IASB projects An omnibus exposure draft of the collected proposals is published for public comment each year generally in the third quarter The comment period is usually 90 days After the IASB has considered the comments received it aims to issue the amendments in final form in the following second quarter of the following year with an effective date of 1 January of the subsequent year From January 2010 the IFRS Interpretations Committee has taken on an additional role of reviewing proposed amendments within the annual improvements process and making recommendations to the IASB Related news EFRAG issues draft comment letter on IASB s Exposure Draft ED 2013 11 Annual Improvements to IFRSs 2012 2014 Cycle 08 Jan 2014 The European Financial Reporting Advisory Group EFRAG has issued a draft comment letter on the IASB s Exposure Draft ED 2013 11 Annual Improvements to IFRSs 2012 2014 Cycle which was published on 11 December 2013 EFRAG agrees with most of the proposals in the Exposure Draft ED but has expressed concern about the proposed amendments to IAS 19 Employee Benefits EFRAG draft comment letter on the proposed annual improvements to IFRSs 2011 2013 19 Dec 2012 The European Financial Reporting Advisory Group EFRAG has issued a draft comment letter on the IASB s Exposure Draft ED 2012 2 Annual Improvements to IFRSs 2011 2013 Cycle which was published on 20 November 2012 IASB publishes proposals arising from its 2011 2013 annual improvements cycle 20 Nov 2012 The International Accounting Standards Board IASB has released Exposure Draft ED 2012 2 Annual Improvements to IFRSs 2011 2013 Cycle containing the latest proposals for minor corrections and edits to IFRS IPSASB issues exposure drafts in two phases of its conceptual framework project 09 Nov 2012 The International Public Sector Accounting Standards Board IPSASB has published two exposure drafts as part of its project to develop a Conceptual Framework for the general purpose financial reporting of public sector entities The exposure drafts cover the elements and

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/due-process/iasb-annual-improvements-process (2016-02-10)
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  • IASB editorial corrections
    has published a batch of editorial corrections to stand alone standards IASB publishes editorial corrections 22 Sep 2015 The IASB has published a batch of editorial corrections that retract a previous correction and impact consequential amendments stand alone standards and the IASB s 2015 IFRS Red Book A Guide Through IFRS 2014 and 2015 IFRS Blue Book IASB publishes editorial corrections 14 Apr 2015 The International Accounting Standards Board IASB has published editorial corrections that affect IFRS 9 Financial instruments IASB publishes editorial corrections 05 Mar 2015 The International Accounting Standards Board IASB has published a batch of editorial corrections that retract a previous correction and impact consequential amendments stand alone standards and the IASB s 2014 IFRS Red Book A Guide Through IFRS 2014 and 2015 IFRS Blue Book IASB publishes editorial corrections 08 Dec 2014 The International Accounting Standards Board IASB has published its third batch of editorial corrections for 2014 The corrections impact consequential amendments stand alone standards and the IASB s A Guide Through IFRS 2014 2014 IFRS Blue Book and 2014 IFRS Red Book IASB publishes editorial corrections 19 Sep 2014 The International Accounting Standards Board IASB has published its second batch of editorial corrections for 2014 The corrections impact a previous editorial correction consequential amendments stand alone standards and the IASB s A Guide Through IFRS 2013 2014 IFRS Blue Book and 2014 IFRS Red Book IASB publishes editorial corrections 11 Mar 2014 The International Accounting Standards Board IASB has published its first batch of editorial corrections for 2014 The corrections impact consequential amendments stand alone standards and the IASB s A Guide Through IFRS 2013 2014 IFRS Blue Book and 2013 IFRS Red Book IASB publishes additional editorial corrections 12 Nov 2013 The International Accounting Standards Board IASB has published its next scheduled batch of editorial corrections for 2013 The corrections impact the IASB s A Guide Through IFRS 2013 2013 IFRS Blue Book and 2013 IFRS Red Book IASB publishes further editorial corrections 18 Sep 2013 The International Accounting Standards Board IASB has published the second scheduled batch of editorial corrections for 2013 The corrections impact various individual pronouncements including a number of exposure drafts and the IASB s various compilation publications IASB publishes further editorial corrections 05 Mar 2013 The International Accounting Standards Board IASB has published its first batch of editorial corrections for 2013 The editorial corrections are in respect of the 2013 IFRS Blue Book and remove incorrect references to IFRS 9 Financial Instruments The IASB has issued an Blue Book errata in addition to its usual compilation of editorial corrections which are published three times each year New editorial corrections from the IASB 19 Nov 2012 The IASB has posted a new batch of editorial corrections to its website ahead of the publication of the IFRS Blue Book in the coming weeks Latest batch of editorial corrections to IFRSs released by the IASB 31 Jul 2012 The IASB has posted to its website a new batch of Editorial

    Original URL path: http://www.iasplus.com/en/resources/ifrsf/due-process/iasb-editorial-corrections (2016-02-10)
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