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  • Report of the IFRS Foundation Chairman
    was made on 28 January 2014 Mr Prada noted also some of the topics discussed in various meetings of Trustees committees earlier In particular the funding initiative continues to develop as the Trustees seek an appropriate and stable balance between jurisdiction specific contributions based on GDP support from the accounting profession including firms beyond the major international audit networks and self generated resources He noted that the Trustees were sensitive about the extent of self generated resources given the IFRS Foundation s not for profit status and public interest purpose He also noted that the Trustees had held a discussion about the Trustees interaction with the IFRS Advisory Council He noted the importance of the Council s work and their advice to the Trustees and the IASB The Trustees will consider this further at their meeting in April 2014 Mr Prada will in the meantime attend the February 2014 meeting of the Advisory Council as usual A Trustee asked whether the data compiled by Dr Pacter as part of the IFRS Foundation s study of the adoption of IFRSs around the world could be distilled into a single number whether percent of global GDP number of adopting jurisdictions or percent of global market capitalisation etc Dr Pacter suggested that this could be done relatively easily and undertook to compile the relevant data There were no further questions IASB Chairman s report Mr Prada noted that since Mr Hoogervorst had made a presentation to the IFRS Foundation Monitoring Board on 27 January 2014 there would be no formal presentation from him at this 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

    Original URL path: http://www.iasplus.com/en/meeting-notes/ifrsf/2014/january/prada (2016-02-10)
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  • Zusammenfassung der DPOC-Sitzung vom Januar 2016
    26 Januar 2016 in London getagt Auf der Internetseite des IASB steht jetzt eine englischsprachige Zusammenfassung der Sitzung zur Verfügung Die wesentlichen bei der Sitzung besprochenen Themen waren die folgenden Aktueller Stand der fachlichen Arbeiten Dem DPOC wurde ein Bericht zur Verfügung gestellt in dem die Konsultationsprozessschritte für alle laufenden Projekte auf der Agenda des IASB beschrieben wurden Insbesondere erörterte der DPOC 1 Erlöserfassung und die Absicht keine weiteren Sitzungen der TRG anzuberaumen 2 die Agendakonsultation und 3 Projekte im Zusammenhang mit der Angabeinitiative und mit dynamischen Risikomanagement Versicherungsverträge Der DPOC wurde über die Fortschritte in diesem Projekt unterrichtet und widmete sich den Papieren die bei der Februarsitzung des IASB erörtert werden sollen Leasingverhältnisse Qualitskontrolle Der DPOC wurde über alle Schritte drei interne Abstimmungsvorlagen eine externe unterrichtet die nach Erlaubnis des Boards zur Finalisierung des Standards und der eigentlichen Veröffentlichung erfolgten Mehrfach hervorgehoben wurden die positiven Reaktionen auf die Veröffentlichung des endgültigen Standards Beratungsgruppen und Beiräte Der DPOC überprüfte die Arbeit der Beratungsgruppen und Beiräte insbesondere TRG ITG und ITCG und ließ sich über Änderungen in der Zusammensetzung informieren Korrespondenz Seit der letzten Sitzung hat es keine weiteren Korrespondenzen gegeben derer sich der DPOC annehmen müsste Den vollständigen Bericht von der Sitzung in englischer Sprache können Sie auf der Internetseite des IASB einsehen Zugehörige Themen Ressourcen Der Konsultationsprozess des IASB DPOC Sonstige Sitzungen Zugehörige Nachrichten Nächste Sitzung des EFRAG Boards 07 02 2016 Tagesordnung für die Februarsitzung des IASB 05 02 2016 Bericht von der Sitzung der Treuhänder der IFRS Stiftung im Januar 2016 05 02 2016 Tagesordnung für die Februarsitzung des IFRS Beirats veröffentlicht 05 02 2016 Mitschnitt der Februarsitzung des HGB Fachausschusses 05 02 2016 Tagesordnung für die nächste TEG Sitzung 04 02 2016 Alle zugehörigen Zugehörige Publikationen Stellungnahme von Deloitte zum vorgeschlagenen Handbuch für den Konsultationsprozess 05

    Original URL path: http://www.iasplus.com/de/news/2016/februar/dpoc?set_language=de (2016-02-10)
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  • IFRS Foundation Trustees hold October 2015 meeting
    new jurisdictions have started to fund the Foundation and that several other jurisdictions have increased their contributions However there are still jurisdictions that fund below the contribution that might be expected for the size of the economy or that do not fund the Foundation at all The Trustees also acknowledged and appreciated the efforts that had been made to increase the organisation s reserves towards the target of a full year s expense level over the next few years Communications strategy The Trustees discussed how the Foundation might better align its communications and stakeholder engagement activities with its strategic goals International developments The Trustees were encouraged by the increased voluntary adoption of IFRS in Japan noted the overall positive outcome of the European Commission s review of the IAS Regulation and the positive EFRAG endorsement advice on IFRS 9 and discussed the on going situation with regard to the USA IASB Chairman s report The Vice Chair of the IASB provide the Trustees with an update on a number of the IASB s technical activities on behalf of the Chair Major projects On insurance contracts the IASB expects to finish redeliberations until the end of 2015 with the standard itself expected in 2016 The extension of the original timetable means that the mandatory effective date for the standard would be later than that for IFRS 9 Given stakeholders concerns about the implications of this the IASB plans to propose two approaches the overlay approach and the deferral approach later in 2015 On leases the forthcoming standard is currently being drafted and is expected to be published before the end of 2015 Engagement strategy The IASB s Investors in Financial Reporting programme has received positive reactions with support from the investment community and others and will be reviewed at the end of 2015 Use of IFRS globally and consistency of application The Trustees noted the state of IFRS adoption around the world as evidenced in the IFRS Foundation s jurisdiction profiles On consistent application the Trustees were informed of the progress of the work of the transition resource groups on revenue recognition and the impairment of financial instruments The Trustees were reminded that it is not the IASB s intention to always establish a transition resource group when a standard is published Rather this would be considered on a case by case basis Report of the Due Process Oversight Committee DPOC The Trustees received a report about the DPOC s October 2015 meeting For more information see our related news item Stakeholder event The IFRS Foundation hosted an event IFRS and China Ever changing Challenges and Opportunities which saw several speeches and a panel discussion The full report on the IFRS Foundation trustees meeting is available on the IASB s website Related Topics Resources International Accounting Standards Board IASB Due Process Oversight Committee DPOC IFRS Foundation IFRS Foundation Trustees Related news Pre meeting summaries for the February IASB meeting 09 Feb 2016 2016 IFRS Red Book coming in March 09 Feb

    Original URL path: http://www.iasplus.com/en/news/2015/10/ifrsf-trustees (2016-02-10)
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  • Due Process Oversight Committee holds October 2015 meeting
    divergence of views between users and preparers Materiality practice statement vs standard Discount rates way forward and High inflation inactive status of the project Different effective dates of IFRS 9 and the new standard on insurance contracts The DPOC noted in particular that the views of Board members were very split on proposing the deferral approach but that there were sufficient votes from the Board to push ahead with the issue of the ED The DPOC also noted the sunset clause included in the proposed deferral approach as this would send out a strong signal that the IASB was determined to complete the insurance contracts project Lastly the DPOC approved of the shortened comment period for the ED Agenda consultation The DPOC noted that the questions asked as part of the agenda consultation were relatively open which means that considering the feedback summarising it and acting on it could be a challenge The DPOC asked to be provided with a summary of the feedback received and the IASB s intended reaction IFRS Taxonomy The DPOC was informed that the trial of integrating proposed taxonomy updates with exposure drafts the IASB publishes had resulted in the highest ever level of response to a proposed change to the IFRS Taxonomy However it also showed limited support for the approach It is now proposed to consult on taxonomy updates at the same time as but not integrated with the standard development Review of Consultative group The DPOC reviewed various consultative groups e g the TRG the ITG and the ITCG to determine their effectiveness and ultimately concluded that the groups assessed were functioning well Correspondence No new correspondence has been received since the DPOC s previous meeting The full report on the DPOC meeting is available on the IASB s website Related Topics

    Original URL path: http://www.iasplus.com/en/news/2015/10/dpoc (2016-02-10)
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  • IFRS Foundation Trustees hold June 2015 meeting
    technical activities and mission statement In addition the trustees discussed significant international developments concerning use of IFRSs in Europe the Americas Asia Oceania Africa and the Middle East Further the trustees were updated on the 1 progress of the IFRS Foundation s review of its structure and effectiveness and 2 nominations of new ASAF members IASB chair man s report IASB Chairman Hans Hoogervorst gave an update on the IASB s progress on its conceptual framework leases disclosure initiative and insurance projects Report of the Due Process Over sight Com mit tee DPOC Jim Quigley led a discussion about the DPOC s June 2015 meeting For more in for ma tion see our related news item Tommaso Padoa Schioppa lecture The IFRS Foundation jointly hosted an event with the European University Institute to discuss systemic drivers of the 2008 financial crisis and proposed reforms The full report on the IFRS Foun da tion trustees meeting is avail able on the IASB s website Related Topics Resources IFRS Foundation IFRS Foundation Trustees International Accounting Standards Board IASB Due Process Oversight Committee DPOC Related news Pre meeting summaries for the February IASB meeting 09 Feb 2016 2016 IFRS Red Book coming in March 09 Feb 2016 Reactions to the proposed amendments intended to address concerns about the different effective dates of IFRS 9 and the forthcoming new insurance contracts standard 08 Feb 2016 We comment on the IASB s proposed amendments to IFRS 4 08 Feb 2016 FEE briefing paper on the endorsement of IFRS 9 08 Feb 2016 February 2016 IASB meeting agenda posted 05 Feb 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in

    Original URL path: http://www.iasplus.com/en/news/2015/07/ifrsf-trustees (2016-02-10)
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  • Due Process Oversight Committee holds June 2015 meeting
    2015 The Due Process Oversight Committee DPOC met in London on 18 June 2015 Meeting ac tiv i ties in cluded the fol low ing Updates on tech ni cal ac tiv i ties The DPOC was updated on 1 the activity of the IASB s and FASB s joint transition resource group TRG for revenue recognition 2 some of the IASB s major projects including leases insurance contracts the conceptual framework macro hedging rate regulated activities and inflationary environments and 3 progress made on the IASB s agenda consultation IFRS Taxonomy The DPOC analyzed two trials that the IASB conducted to assess proposed changes to the due process for the IFRS taxonomy and was pleased with the direction the IASB has taken Review of Con sul ta tive group The DPOC reviewed various consultative groups e g the ASAF the revenue recognition TRG to determine their effectiveness and ultimately concluded that most of the groups assessed were functioning well Due process protocol The DPOC discussed a report on the availability of comment letters that the IASB and IFRS Interpretations Committee have received the availability of the IASB s agenda papers and the relationship between the IASB and IFRS Foundation and securities regulators Cor re spon dence No new correspondence has been received since the DPOC s previous meeting The full report on the DPOC meeting is avail able on the IASB s website Related Topics Resources Due Process Oversight Committee DPOC Related news Due Process Oversight Committee holds January 2016 meeting 05 Feb 2016 IFRS Foundation Trustees hold October 2015 meeting 26 Oct 2015 Due Process Oversight Committee holds October 2015 meeting 26 Oct 2015 IFRS Foundation Trustees hold June 2015 meeting 08 Jul 2015 IFRS Foundation Trustees hold April 2015 meeting 01 May 2015 Due Process Oversight Committee

    Original URL path: http://www.iasplus.com/en/news/2015/07/dpoc (2016-02-10)
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  • IFRS Foundation Trustees hold April 2015 meeting
    the IFRS Foundation In ad di tion updates were given on 1 the review of the ASAF s op er a tions 2 developments in the United States 3 Canada s perspective on financial reporting issues 4 commercial opportunities and 5 other administrative matters IASB chair man s report IASB Chair man Hans Hooger vorst gave an update on the IASB s progress related to its leases project and the work of the Revenue Transition Resource Group Report of the Due Process Over sight Com mit tee DPOC Michael Prada chair man of the IFRS Foun da tion Trustees led a dis cus sion about the DPOC s April 2015 meeting with the IASB For more in for ma tion see our related news item Re gional out reach ac tiv ity The IFRS Foun da tion jointly hosted an event with the AcSOC the AcSB and CPA Canada The full report on the IFRS Foun da tion Trustees meeting is avail able on the IASB s website Related Topics Resources Due Process Oversight Committee DPOC IFRS Foundation IFRS Foundation Trustees International Accounting Standards Board IASB Related news Pre meeting summaries for the February IASB meeting 09 Feb 2016 2016 IFRS Red Book coming in March 09 Feb 2016 Reactions to the proposed amendments intended to address concerns about the different effective dates of IFRS 9 and the forthcoming new insurance contracts standard 08 Feb 2016 We comment on the IASB s proposed amendments to IFRS 4 08 Feb 2016 FEE briefing paper on the endorsement of IFRS 9 08 Feb 2016 February 2016 IASB meeting agenda posted 05 Feb 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows

    Original URL path: http://www.iasplus.com/en/news/2015/05/trustees (2016-02-10)
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  • Due Process Oversight Committee holds April 2015 meeting
    on 1 a due process issue related to post ings of papers about IASB meet ings 2 some of the IASB s major pro jects in clud ing in sur ance con tracts leases the con cep tual frame work macro hedging rate reg u lated ac tiv i ties and the dis clo sure ini tia tive 3 research projects on the IASB s work plan 4 progress of the IFRS Taxonomy due process trials and 5 other implementation and maintenance projects Leases The DPOC an a lyzed a report on the due process steps in the IASB s review of its project on leases and con firmed that all steps have been com pleted Post Implementation Review of IFRS 3 The DPOC an a lyzed a report on the due process steps in the IASB s post implementation review of IFRS 3 and con firmed that all steps have been com pleted Education material The DPOC reviewed the levels of peer review planned by the staff for its educational material Con sul ta tive group meet ings The DPOC was pro vided with a sched ule of future IASB con sul ta tive group meet ings and asked which group meet ings should be pri or i tized for ob ser va tion Cor re spon dence No new correspondence has been received since its previous meeting The full report on the DPOC meeting is avail able on the IASB s website Related Topics Resources Due Process Oversight Committee DPOC IASB due process Related news Due Process Oversight Committee holds January 2016 meeting 05 Feb 2016 IASB publishes updated list of IFRS learning resources 04 Dec 2015 IFRS Foundation Trustees hold October 2015 meeting 26 Oct 2015 Due Process Oversight Committee holds October 2015 meeting 26 Oct 2015

    Original URL path: http://www.iasplus.com/en/news/2015/05/dpoc (2016-02-10)
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