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  • IPSASB governance review
    and appropriate public authority monitoring body or Keep IPSASB within the International Federation of Accountants but establish a public sector oriented oversight body and a separate monitoring body David Loweth added some views of the IFRS Foundation staff noting that the IFRSF Trustees had not yet discussed the Review Group s report Several Council Members noted that operational and financial considerations probably prevented bringing the IPSASB under the IFRS Foundation s remit at present although it was perhaps an aspirational goal Short term challenges particularly given the IASB s current workload for private sector standards are such that attempting to alter the IFRS Foundation s purpose now is unrealistic IFRSF staff also raised concerns about how to secure legitimacy for the IPSASs given the lack of any political commitment to the standards The consultation paper does not address the developments in Europe the EC is proposing EPSASs using IPSASs as the starting point Monitoring governance and oversight would not solve the basic issue of legitimacy since public sector financial reporting especially government involves even greater ceding of sovereignty than private sector standards Mr Hoogervorst noted that bringing public sector standards within the IFRS Foundation would bring with it an increase in the politicisation of the standard setting process Mr Prada without giving away his own views noted that the sovereign debt crisis had placed government financial reporting in the spotlight He noted that while there are some similarities between private and public sector accounting issues the public sector has activities such as defence and social assistance that might have no overlap The sense of the Council was that bringing the IPSASB under the IFRSF s governance structure was not feasible in the short term although it was perhaps a longer term possibility There are significant resource and financial constraints on

    Original URL path: http://www.iasplus.com/en/meeting-notes/ifrs-ac/feb-2014/ipsasb-governance (2016-02-10)
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  • Executive Commitee
    had anticipated He agreed with the comments that the Trustees needed to be very clear that the XBRL should not wag the IASB dog i e that the technical decisions of the Board should always have primacy Another area in which he had been surprised was the Interpretations Committee it would be a bigger part of the strategy review than he had expected Also while a large majority favoured the IASB s attention to investors in public capital markets there had been a loud minority that wanted to extend the scope beyond investors Finally there was broad agreement that research was important to the IASB but the approach should be partnership and networks Tom Seidenstein noted that another comment on scope that had been consistent was not for profit entities Most agreed that now was not the right time but it was important for the Trustees to make a commitment one way or another On a related note Sir Bryan Nicholson noted that there was another international financial reporting standard setter without a proper oversight body the International Public Sector Accounting Standards Board He noted that the IFAC sponsored Board does not fall within the oversight of the IFAC Monitoring Group Whether it belongs to the IFRS Foundation and Monitoring Board is an open question but one that the Trustees needed to think about more Related Topics Resources IFRS Foundation IFRS Foundation Trustees IFRS Foundation Trustees strategy review 2011 International Public Sector Accounting Standards Board IPSASB Monitoring Board governance review 2010 2011 Projects XBRL eXtensible Business Reporting Language Related news Interview with IPSASB Chair 08 Feb 2016 IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 IPSASB proposes revisions to the cash basis IPSAS 04 Feb 2016 IPSASB publishes proposed guidance on public sector combinations 29 Jan 2016 IFRS

    Original URL path: http://www.iasplus.com/en/meeting-notes/ifrsf/2011/july/executive-commitee (2016-02-10)
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  • Tagesordnung für die Februarsitzung des IASB
    2003 2002 2001 2000 Info Tagesordnung für die Februarsitzung des IASB 05 02 2016 Der IASB wird am 16 und 17 Februar 2016 in seinen Räumen in London tagen Eine Tagesordnung für die Sitzung wurde jetzt zur Verfügung gestellt 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 Die vollständige Tagesordnung für die Sitzung finden Sie hier Sollten sich Änderungen an der Tagesordnung ergeben werden wir sie dort nachpflegen und Sie bei größeren Änderungen in einer separaten Nachricht informieren Zugehörige Themen Ressourcen IASB Sonstige Sitzungen Zugehörige Nachrichten Rotes Buch 2016 erscheint im März 09 02 2016 DRSC Stellungnahme zu den vorgeschlagenen Änderungen an IFRS 4 in Bezug auf IFRS 9 09 02 2016 Reaktionen auf die vorgeschlagenen Änderungen mit denen Bedenken in Bezug auf die unterschiedliche Zeitpunkte des Inkrafttretens von IFRS 9 und dem neuen Standard zu Versicherungen adressiert werden sollen 08 02 2016 Wir nehmen Stellung zu den vorgeschlagenen Änderungen an IFRS 4 in Bezug auf IFRS 9 08 02 2016 FEE Papier zu Fragen zur Übernahme von IFRS 9 08 02 2016 Neuer IFRS Leasingstandard für mehr Transparenz 08 02 2016 Alle zugehörigen Zugehörige Publikationen Stellungnahme von Deloitte zu den vorgeschlagenen Änderungen an IFRS 4 in Bezug auf IFRS 9 08 02 2016 Neuer IFRS Leasingstandard für mehr Transparenz 08 02 2016 IFRS in Focus Newsletter zu den Änderungen an IAS 7 01 02 2016 Stand der Übernahme der IFRS in Europa 01 02 2016 Alle zugehörigen Zugehörige Diskussionen Strategie in Bezug auf die Einbindung von Anlegern 25 02 2014 IASB Aktivitäten 24 02 2014 Forschungsprojekt Unternehmens zusammenschlüsse unter gemeinsamer Beherrschung aktueller Stand 18 09 2013 Finanzinstrumente Begrenzte Änderungen an IFRS 9 Klassifizierung und Bewertung 18

    Original URL path: http://www.iasplus.com/de/news/2016/februar/iasb-agenda?set_language=de (2016-02-10)
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  • Bericht von der Sitzung der Treuhänder der IFRS-Stiftung im Januar 2016
    und global akzeptierter Rechnungslegungsstandards die Förderung der globalen Übernahme die Förderung der einheitlichen Anwendung und die Sicherstellung der weiteren Unabhängigkeit Stabilität und Rechenschaft der IFRS Stiftung Zusammenarbeit mit nationalen Standardsetzern und regionalen Gruppierungen Die Zusammenareit mit diesen Partnern hat drei Ziele 1 Erhalt der effizienten Beziehungen und Kommunikationswegen mit den nationalen Standardsetzern und regionelan Gruppierungen 2 Förderung des Einsatzes dieser Partner für die einheitliche Anwendung der IFRS und 3 fachliche Zusammenarbeit Sonstige Sachverhalte Zu diesen gehörten verschiedene Bestandsaufnahmen und die Vorschua auf künftige Sitzungen Berichte von Ausschüssen Dies waren insbesondere Berichte der Ausschüsse zu Prüfung und Finanzen Humankapital und Nominierungen die von den Treuhändern erörtert wurden Bericht des Vorsitzenden des IASB Der Vorsitzende des IASB informierte die Treuhänder in Vertretung des Vorsitzenden über die fachlichen Aktivitäten des IASB Schwerpunkt seiner Ausführungen waren der kürzlich veröffentlichte Standard zur Bilanzierung von Leasingverhältnissen der Abschluss der Erörterungen im Projekt zur Bilanzierung von Versicherungsverträgen und Bemühungen im Zusammenhang mit den unterschiedlichen Zeitpunkten des Inkrafttretens von IFRS 9 und dem neuen Standard zu Versicherungsverträgen Bericht de s Treuhänderausschusses für die Beaufsichtigung des Konsultationsprozesses DPOC Die Treuhänder wurden über die Sitzung des Ausschusses unterrichtet zu der ein eigener Bericht vorliegt Einbindungsveranstaltung vor Ort Die IFRS Stiftung war Gastgeber einer Veranstaltung zum Thema Sich verändernde globale Märkte und die Rolle der Asian Infrastructure Investment Bank Den vollständigen Bericht von der Sitzung in englischer Sprache können Sie auf der Internetseite des IASB einsehen Zugehörige Themen Ressourcen IFRS Foundation Treuhänder der IFRS Stiftung DPOC IASB Sonstige Sitzungen Zugehörige Nachrichten Rotes Buch 2016 erscheint im März 09 02 2016 DRSC Stellungnahme zu den vorgeschlagenen Änderungen an IFRS 4 in Bezug auf IFRS 9 09 02 2016 Reaktionen auf die vorgeschlagenen Änderungen mit denen Bedenken in Bezug auf die unterschiedliche Zeitpunkte des Inkrafttretens von IFRS 9 und dem neuen Standard zu

    Original URL path: http://www.iasplus.com/de/news/2016/februar/trustees-meeting?set_language=de (2016-02-10)
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  • IFRS Foundation seeks new SMEIG members
    2008 2007 2006 2005 2004 2003 2002 2001 2000 Info 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 The Trustees are seeking up to 14 new members of the SMEIG who will be appointed from 1 July 2016 and would serve three year terms Nominations for membership of the SMEIG close on 28 February 2016 Please click for the IASB press release link to IASB website Related Topics Resources IFRS Foundation Trustees SME Implementation Group SMEIG Standards IFRS for Small and Medium Sized Entities IFRS for SMEs Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 Agenda published for the January 2016 IFRS Foundation Trustees meeting 20 Jan 2016 IASB establishes procedure for receiving implementation issues on the IFRS for SMEs 04 Jan 2016 ICAEW thought paper on SME accounting requirements 22 Dec 2015 IASB publishes IFRS for SMEs bound volume 01 Dec 2015 IFRS Foundation publishes first update to IFRS Taxonomy 2015 01 Dec 2015 All Related Related Publications IFRS in Focus IASB issues 2015 Amendments to the IFRS for SMEs 28 May 2015 Deloitte comment letter on the future governance of the International Public Sector Accounting Standards Board 30 Apr 2014 Deloitte comment letter on IASB ED 2013 9 Proposed amendments to International Financial Reporting Standard for Small and Medium sized Entities 28 Feb 2014 IFRS in Focus IASB exposes proposals on amendments to IFRS for SMEs 18 Oct 2013 All Related Related Discussions IFRS for SMEs Future reviews 18 Feb 2015 Trustee activities update 24 Feb 2014 Due Process Oversight Committee Chairman s

    Original URL path: http://www.iasplus.com/en/news/2016/01/smeig (2016-02-10)
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  • IFRS Foundation translations
    Navigation News 2016 January February 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 Info IFRS Foundation translations 27 Jan 2016 The IFRS Foundation has announced the publication of new Albanian French and Spanish translations The following new translations are now available via the IASB s eIFRS website Albanian and French translations of Effective Date of IFRS 15 September 2015 French and Spanish translations of Effective Date of Amendments to IFRS 10 and IAS 28 December 2015 Related Topics Resources IFRS Foundation Other Translations Languages Albanian Languages French Languages Spanish Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 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 IFRS Foundation responds to ESMA s consultation paper on ESEF 07 Jan 2016 IFRS Foundation publishes additional framework based teaching material 04 Jan 2016 All Related Related Publications Alerta para directores 2016 Ingredientes para el éxito Encontrando el equilibro adecuado 08 Feb 2016 IFRS in Focus edición en español IASB emite enmiendas al IAS 7 Estado de flujos de efectivo que requieren la revelación de los cambios en los pasivos que surgen de actividades de financiación Febrero 2016 08 Feb 2016 IFRS in Focus edición en español IASB emite enmiendas al IAS 12 para aclarar el reconocimiento de activos por impuesto diferido por las pérdidas no realizadas relacionadas con instrumentos de deuda medidos a valor razonable January 2016 28 Jan 2016 Audit Committee Brief Enero 2016 19 Jan 2016 All Related Related Discussions IFRS education initiative 25 Feb 2014 Update on Trustee activities 10 Jun 2013 Report of the IFRS Foundation Chair 11 Apr 2013 Update from the

    Original URL path: http://www.iasplus.com/en/news/2016/01/ifrsf-translations-1 (2016-02-10)
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  • IFRS Foundation publishes proposed IFRS Taxonomy update for IFRS 16 'Leases'
    2002 2001 2000 Info 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 This proposed Taxonomy Update 3 includes elements for the recently issued standard IFRS 16 Leases as well as amended references in relation to the deferral of the effective date of IFRS 15 Revenue from Contracts with Customers The IFRS Foundation published Update 1 and Update 2 to the IFRS Taxonomy in December 2015 Comments on the proposed Taxonomy update are requested by 21 March 2016 For more information see the press release and proposed Taxonomy update on the IASB s website Related Topics Resources IFRS Foundation Projects XBRL eXtensible Business Reporting Language Standards IFRS 15 Revenue from Contracts with Customers IFRS 16 Leases Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 FASB constituents of the TRG will continue to meet 02 Feb 2016 IASB issues Investor Perspectives article on leases 29 Jan 2016 IFRS Foundation translations 27 Jan 2016 IASB says TRG not scheduled to meet again 22 Jan 2016 Agenda published for the January 2016 IFRS Foundation Trustees meeting 20 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 Heads Up The new revenue standard Adoption and transition observations 14 Jan 2016 All Related Related Discussions Revenue from contracts with customers 22 Sep 2015 Revenue from contracts with customers Effective date of IFRS 15 22 Jul 2015 Rate regulated activities 22 Jul 2015 IFRS Taxonomy education session 22 Jul 2015 All Related

    Original URL path: http://www.iasplus.com/en/news/2016/01/proposed-taxonomy-update-ifrs-16 (2016-02-10)
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  • Agenda published for the January 2016 IFRS Foundation Trustees meeting
    2006 2005 2004 2003 2002 2001 2000 Info 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 The agenda for the public session of the meeting which will include feedback from an earlier 26 January DPOC meeting is summarised below Thursday 28 January 2016 IFRS Foundation Trustees meeting 11 00 12 00 Report of the Chair of the IFRS Foundation Trustees Report of the IASB Chair Technical work overview Agenda consultation Engagement strategy Consistency in the application of IFRS globally Report of the Due Process Oversight Committee Technical Activities Key issues and update Insurance contracts IFRS 16 Leases Quality Control the process from permission to ballot to publication Consultative groups Update Correspondence Update Agenda papers for the meeting are available on the IASB s website Related Topics Resources IFRS Foundation IFRS Foundation Trustees Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 IFRS Foundation seeks new SMEIG members 28 Jan 2016 IFRS Foundation translations 27 Jan 2016 IFRS Foundation publishes proposed IFRS Taxonomy update for IFRS 16 Leases 21 Jan 2016 IFRS Foundation translations 15 Jan 2016 IFRS Foundation responds to ESMA s consultation paper on ESEF 07 Jan 2016 All Related Related Publications Deloitte comment letter on the Trustees review of structure and effectiveness 01 Dec 2015 Deloitte comment letter on the future governance of the International Public Sector Accounting Standards Board 30 Apr 2014 Deloitte comment letter on the proposal to establish an Accounting Standards Advisory Forum 17 Dec 2012 Accounting Roundup November 2012 04 Dec 2012 All Related Related Discussions IFRS education initiative 25 Feb 2014 Trustee activities update 24 Feb 2014

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