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  • IFRS Foundation translations
    to IAS 27 August 2014 IFRS 9 Financial Instruments July 2014 Agriculture Bearer Plants Amendments to IAS 16 and IAS 41 June 2014 IFRS 15 Revenue from Contracts with Customers May 2014 Clarification of Acceptable Methods of Depreciation and Amortisation Amendments to IAS 16 and IAS 38 May 2014 Accounting for Acquisitions of Interests in Joint Operations Amendments to IFRS 11 May 2014 IFRS 14 Regulatory Deferral Accounts January 2014 Albanian translation via the IASB s eIFRS website 2015 International Financial Reporting Standards Red Book 2015 March 2015 Simplified Chinese translation via the IASB s eIFRS website 2015 International Financial Reporting Standards Red Book 2015 March 2015 French translation via the Comment on a Proposal page on the IASB s website Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4 December 2015 Hungarian translation via the IASB s translations website Hungarian label linkbase files for the IFRS Taxonomy 2015 Japanese and Spanish translations via the Comment on a Proposal page on the IASB s website Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4 December 2015 Related Topics Resources IFRS Foundation Other Languages Albanian Languages Chinese simplified Languages Japanese Languages Spanish Languages French Languages Hungarian Translations Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 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 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 Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS

    Original URL path: http://www.iasplus.com/en/news/2016/01/ifrsf-translations (2016-02-10)
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  • IFRS Foundation responds to ESMA's consultation paper on ESEF
    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 The comment letter states The IFRS Foundation is fully committed to supporting ESMA and to co operate with other stakeholders including users and preparers of structured electronic reports in implementing the IFRS Taxonomy and the ESEF within Europe While the IFRS Foundation s comment letter shows strong support for the ESMA s September 2015 consultation paper the letter does note that the IFRS Foundation would prefer that the ESMA does not prohibit the use of XBRL extensions or any other mechanism to structure entity specific disclosures The comment letter also specifically responds to various but not all of the questions set out in the consultation paper It covers the ESMA s questions relating to the policy objectives of the ESEF the proposed use of the IFRS Taxonomy and XBRL The full comment letter is available on the IASB s website Related Topics Resources IFRS Foundation IFRSs in Europe Events of 2016 Other European Securities and Markets Authority ESMA Related news FEE briefing paper on the endorsement of IFRS 9 08 Feb 2016 IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 EU endorsement of IFRS 9 now expected in the second half of 2016 04 Feb 2016 EBA launches an impact assessment of IFRS 9 on banks 28 Jan 2016 IFRS Foundation translations 27 Jan 2016 IFRS Foundation publishes proposed IFRS Taxonomy update for IFRS 16 Leases 21 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 ESMA consultation on alternative performance measures 14 May 2014 Batch 14 of extracts

    Original URL path: http://www.iasplus.com/en/news/2016/01/esef (2016-02-10)
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  • Deloitte comment letter on the Trustees’ review of structure and effectiveness
    organisation On the question of the IASB s remit we also follow the cost argument and state that while not for profit organisations are within the IASB s private sector scope resources at the IASB are scarce and should be concentrated on work in the for profit sector However we would support the IFRS Foundation Trustees assuming oversight not standard setting of activities in the public sector as many public sector entities are active in capital markets We disagree with the proposal to reduce the size of the IASB to 13 members as the IASB needs sufficient technical and standard setting experience to have the ability to challenge the staff and constituents effectively As it is we already have a serious concern about the quality control over due process documents and issued IFRSs Finally we think that what is missing from the consultation is a sense of context how the IFRS Foundation Trustees see their current priorities in relation to a wider and more long term view of financial and corporate reporting generally and how and whether its structure and processes support that view Download the full comment letter below Download Related Topics Publication series Deloitte comment letters IASB IFRIC IFRSF Resources IFRS Foundation IFRS Foundation Constitution 2015 Constitution review Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 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 IFRS Foundation responds to ESMA s consultation paper on ESEF 07 Jan 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 Deloitte comment letter on the IASB s annual improvements to

    Original URL path: http://www.iasplus.com/en/publications/global/comment-letters/2015/constitution-review (2016-02-10)
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  • Deloitte comment letter on the proposal to establish an Accounting Standards Advisory Forum
    Standards Advisory Forum as being an appropriate means to utilise the technical skills and experience that exist in national and regional standard setting bodies in the development and implementation of IFRSs We encourage the Trustees to establish the Forum as quickly as possible We see the Forum as assisting the IASB to accomplish two distinct but related aims the development of high quality financial reporting standards and assist in facilitating the incorporation endorsement of such standards without modification in the financial reporting framework of individual jurisdictions However whilst we recognise the desire of the IFRS Foundation to make the Forum an efficient body we think that it is possible to achieve efficiency with a body of more than 12 members As such we do not support the explicit size and distribution of seats proposed in the Invitation to Comment which we see as overly mechanistic and promoting wittingly or unwittingly a perception of exclusivity something we see as undesirable Download the full comment letter below Download Related Topics Publication series Deloitte comment letters IASB IFRIC IFRSF Resources Accounting Standards Advisory Forum ASAF IFRS Foundation Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 IFRS Foundation translations 27 Jan 2016 Summary of the December 2015 ASAF meeting now available 22 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 Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 Deloitte comment letter on IFRIC draft Interpretation 2015 2 Foreign currency transactions and advance consideration 19 Jan 2016 Deloitte

    Original URL path: http://www.iasplus.com/en/publications/global/comment-letters/2012/deloitte-comment-letter-on-the-proposal-to-establish-an-accounting-standards-advisory-forum (2016-02-10)
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  • Accounting Roundup: November 2012
    IAS Plus Topics Communications Toggle navigation Search site Publication Directory Global publications Member firm publications Australia Belgium Brazil Canada China Colombia Czech Republic Denmark Germany Hong Kong Hungary India Ireland Japan Korea Luxembourg Malaysia Mexico Netherlands New Zealand Poland Portugal Russia Singapore South Africa Spain Switzerland Taiwan United Kingdom United States Accounting Roundup Non English publications Third party publications IFRS e learning Info Accounting Roundup November 2012 Published on 04 Dec 2012 This issue features articles on The FASB s tentative decision to require management to perform a going concern assessment The IFRS Foundation s proposal to establish an accounting standards advisory forum The SEC s order providing relief to filers affected by Hurricane Sandy Download Related Topics Publication series Accounting Roundup Resources Financial Accounting Standards Board FASB IFRS Foundation US Securities and Exchange Commission SEC Jurisdictions United States of America Other US GAAP Related news FASB adds four projects to research agenda 08 Feb 2016 IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 FASB constituents of the TRG will continue to meet 02 Feb 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 All Related Related Publications 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 New revenue standard SEC staff remarks about transition resource group activities 02 Feb 2016 All Related Related Discussions IFRS education initiative 25 Feb 2014 Classification and measurement IASB and FASB 18 Jun 2013 Update on Trustee activities 10 Jun 2013 Report of the IFRS Foundation Chair 11 Apr 2013 All Related Related Dates

    Original URL path: http://www.iasplus.com/en/publications/us/accounting-roundup/2012/accounting-roundup-november-2012 (2016-02-10)
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  • IFRS education initiative
    Closing Info IFRS education initiative Date recorded 25 Feb 2014 Mike Wells presented the Council an update on the IFRS Foundation Education Initiative s Five Year Plan noting that he had last presented to the Council in 2011 He noted that the Initiative is focused on meeting facing the implementation issues identified in particular Mindset change investor focused reporting not tax not government statistics not prudential regulation not Skillset change make judgements and estimates to apply IFRS principle based standards Capacity issues underdeveloped accounting profession in many jurisdictions He reviewed progress against the Five Year Plan noting in particular Framework based teaching supporting teachers to develop their students ability to make IFRS judgements and estimates He introduced some of the case studies that are used The session was primarily for information and no significant interventions were made Related Topics Resources IFRS Foundation Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 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 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 proposal to establish an Accounting Standards Advisory Forum 17 Dec 2012 Accounting Roundup November 2012 04 Dec 2012 Ann Tarca The Case for Global Accounting Standards Arguments and Evidence 23 Oct 2012 All Related Related Meeting Notes IFRS Foundation Trustees meeting and the Monitoring Board meeting with the IFRS Foundation Trustees 27 28 January 2014 27 Jan 2014 28 Jan 2014 IFRS Foundation Trustees meeting and the Monitoring Board meeting with

    Original URL path: http://www.iasplus.com/en/meeting-notes/ifrs-ac/feb-2014/ifrsf-edu (2016-02-10)
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  • Trustee activities update
    the end of June 2014 and that the Trustees would not fill those posts immediately but would consult on the optimum size of the Board as part of the 2015 review Funding and the development of a stable independent funding platform continues to occupy much of the Trustees efforts Funding based on GDP is considered the best Unfortunately not all national contributions were considered stable He noted the Financial Accounting Foundation s non recurring contribution of up to 3 million in 2014 Japan s further moves towards wider use of IFRSs in Japan were noted the momentum created by these developments was encouraging David Loweth reported on the activities of the Trustees Due Process Oversight Committee The DPOC had in particular conducted lifecycle reviews of projects nearing completion and reported that the DPOC was satisfied that the due process had been followed In addition the DPOC had agreed to a restructuring of the IFRSF s XBRL activities Two working groups will be discontinued replaced by a new XBRL Consultative Group In addition the work of the XBRL function will be integrated better with the technical activities of the IASB Mr Prada noted new Trustee appointments and the process to replace Trustees retiring in 2014 On Europe Mr Prada noted that he had had discussions with colleagues in Europe on the implementation of the Maystadt Review The IFRSF is concerned mostly that any new endorsement arrangements in Europe should not delay the standard setting process However he stressed that it was up to Europe to decide how best to implement the Maystadt Review Mr Prada noted that the Maystadt Review had confirmed the role of IFRSs in Europe contentious in some EU Member States More troubling were the Review s suggestions that endorsement of IFRSs for use in Europe would be tied more closely to not endangering financial stability and not harming the economic development of the European Union The Trustees had made representations to the European Commission and Mr Maystadt on these issues A Council Member asked whether the increase in the budget contemplated in the 2012 Strategic Report was still being considered or whether the size of the organisation will be reconsidered Mr Prada noted that economic reality dictated that the size of the organisation and its budget would be constrained for a while In response to a question Mr Prada noted that the IFRS Foundation s Trustees were appointed via a rigorous process involving various layers of vetting and review unlike any that he had experienced before joining the IFRSF However he was not aware of overt political pressure in the appointment of individual Trustees Anne Molyneux noted the developments in Asia Pacific in particular the ASEAN Economic Community AEC which has seen a significant effort to align companies and securities law in the region She was not certain the extent to which accounting standards were involved in this alignment but noted that all the founder countries apply IFRSs with exceptions and or without rigorous oversight She asked

    Original URL path: http://www.iasplus.com/en/meeting-notes/ifrs-ac/feb-2014/trustee-update (2016-02-10)
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  • Due Process Oversight Committee Chairman’s report
    projects The DPOC had undertaken a lifecycle review of the forthcoming IFRS on Regulatory Deferral Accounts and was satisfied that the appropriate due process had been followed However the DPOC emphasised that the IFRS would introduce diversity among IFRS preparers and urged the IASB to proceed with the project on the effects of rate regulation with all deliberate speed The DPOC had reviewed and accepted certain changes to the Foundation s XBRL activities First the various XBRL advisory committees would be combined into a new XBRL Consultative Group Second the DPOC agreed that proposed interim IFRS Taxonomy releases would be the primary public consultation document and that the annual IFRS taxonomy would be a physical compilation of previous interim releases The DPOC had reviewed the existing IASB consultative groups to ensure that their continued existence is justified As part of this review DPOC members had attended meetings of five of the groups and were satisfied with what they had seen The DPOC had approved revisions to the IFRS SME Implementation Group s terms of reference and operating procedures to reflect changes approved by the IASB The DPOC had also reviewed a report of the transparency of outreach and reporting the results of fieldwork both of which had improved significantly over the past couple of years The DPOC would continue to monitor developments There was no correspondence since the Trustees October meeting to bring to the Trustees attention There were no questions for Mr Evans Mr Prada thanked the Trustees hosts in Milan and closed the meeting Related Topics Resources IFRS Foundation Trustees Related news IFRS Foundation Trustees hold January 2016 meeting 05 Feb 2016 IFRS Foundation seeks new SMEIG members 28 Jan 2016 Agenda published for the January 2016 IFRS Foundation Trustees meeting 20 Jan 2016 IFRS Foundation Trustee speaks

    Original URL path: http://www.iasplus.com/en/meeting-notes/ifrsf/2014/january/dpoc-2 (2016-02-10)
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