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  • EFRAG IFRS endorsement status reports
    in favour of the amendments from the 2010 2012 and 2011 2013 annual improvements cycles Updated EFRAG endorsement status report includes amendments to IAS 27 12 Aug 2014 The European Financial Reporting Advisory Group EFRAG has updated its Endorsement Status Report to include Equity Method in Separate Financial Statements Amendments to IAS 27 published on 12 August 2014 EFRAG issues two final endorsement advices and effects study reports on the amendments to IFRS 11 and IAS 16 IAS 38 25 Jul 2014 The European Financial Reporting Advisory Group EFRAG has submitted to the European Commission its endorsement advice letter and effects study report on the amendments to IFRS 11 regarding the acquisitions of interests in joint operations and the amendments to IAS 16 and IAS 38 on acceptable methods of depreciation and amortisation Updated EFRAG endorsement status report for the issuance of IFRS 9 24 Jul 2014 The European Financial Reporting Advisory Group EFRAG has updated its Endorsement Status Report to include IFRS 9 Financial Instruments published on 24 July 2014 Updated EFRAG endorsement status report for draft endorsement advice letter on amendments to IAS 16 and IAS 41 23 Jul 2014 The European Financial Reporting Advisory Group EFRAG has updated its Endorsement Status Report to include its draft endorsement advice letter on Agriculture Bearer Plants Amendments to IAS 16 and IAS 41 Updated EFRAG endorsement status report includes newly issued amendments to IAS 16 and IAS 41 30 Jun 2014 The European Financial Reporting Advisory Group EFRAG has updated its Endorsement Status Report to include Agriculture Bearer Plants Amendments to IAS 16 and IAS 41 bringing bearer plants into the scope of IAS 16 Updated EFRAG endorsement status report reflects positive ARC vote on IAS 19 amendments and new expected endorsement dates for annual improvements 24 Jun 2014 The European Financial Reporting Advisory Group EFRAG has updated its endorsement status report to reflect that the Accounting Regulatory Committee ARC has voted in favour of Defined Benefit Plans Employee Contributions Amendments to IAS 19 The report also notes that endorsement of the amendments from the 2010 2012 and 2011 2013 annual improvements cycles is no longer expected in 2014 EFRAG updates its endorsement status report once more 17 Jun 2014 After publishing endorsement status reports reflecting the adoption of IFRIC 21 Levies for use in the EU and the issuance of a draft endorsement advice letter on amendments to IFRS 11 the European Financial Reporting Advisory Group EFRAG has updated its Endorsement Status Report for the third time in two days this time to reflect the issuance of a draft endorsement advice letter on amendments to IAS 16 and IAS 38 Updated EFRAG endorsement status report reflects EU adoption of IFRIC 21 and draft endorsement advice letter on IFRS 11 amendments 16 Jun 2014 The European Financial Reporting Advisory Group EFRAG has updated its Endorsement Status Report to reflect that the European Union has published a Commission Regulation endorsing IFRIC 21 Levies In addition the report has been updated for

    Original URL path: http://www.iasplus.com/en/resources/regional/efrag-status-reports (2016-02-10)
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  • EBA launches an impact assessment of IFRS 9 on banks
    impact assessment of IFRS 9 on banks 28 Jan 2016 The European Banking Authority EBA is launching an impact assessment of IFRS 9 Financial Instruments on a sample of approximately 50 institutions across the European Union The assessment is aimed at estimating the impact of IFRS 9 on regulatory own funds In addition it will support the EBA in assessing the interaction between IFRS 9 and other prudential requirements Please click for more information in the press release on the EBA website Related Topics Resources IFRSs in Europe Events of 2016 Standards IFRS 9 Financial Instruments Other European Banking Authority EBA Related news 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 EU endorsement of IFRS 9 now expected in the second half of 2016 04 Feb 2016 We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee 19 Jan 2016 European consultation on non financial reporting guidelines 15 Jan 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 EFRAG endorsement status report 3 February 2016 04 Feb 2016 Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II 03 Feb 2016 Deloitte comment letter on tentative agenda decision on IFRS 9 and IAS 39 Derecognition of financial assets 19 Jan 2016 All Related Related Discussions IFRS 9 Transition issues relating to hedging 12 Jan 2016 IFRS 9 Determining hedge effectiveness for net investment hedges 11 Nov 2015 IFRS 9 IAS 28 Is measurement of long

    Original URL path: http://www.iasplus.com/en/news/2016/01/eba (2016-02-10)
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  • We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
    IAS 38 Intangible Assets Variable payments for asset purchases no Deloitte comment letter Committee discussion IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Accounting for recoverable cash payments yes Deloitte comment letter Committee discussion IAS 32 Financial Instruments Presentation Offsetting and cash pooling yes Deloitte comment letter Committee discussion IAS 36 Impairment of Assets Recoverable amount and carrying amount of a cash generating unit yes Deloitte comment letter Committee discussion IFRS 9 Financial Instruments Determining hedge effectiveness for net investment hedges yes Deloitte comment letter Committee discussion IFRS 9 Financial Instruments and IAS 39 Financial Instruments Recognition and Measurement Derecognition of modified financial assets no Deloitte comment letter Committee discussion You can access all our comment letters to the IASB IFRS Foundation and IFRS Interpretations Committee here Related Topics Resources IFRS Interpretations Committee Projects IFRS Interpretations Committee agenda discussions Standards IAS 16 Property Plant and Equipment IAS 20 Accounting for Government Grants and Disclosure of Government Assistance IAS 32 Financial Instruments Presentation IAS 36 Impairment of Assets IAS 38 Intangible Assets IAS 39 Financial Instruments Recognition and Measurement IFRS 9 Financial Instruments Related news 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 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 We comment on two IFRIC draft Interpretations 19 Jan 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 EFRAG endorsement status report 3

    Original URL path: http://www.iasplus.com/en/news/2016/01/cl-ifric-upd (2016-02-10)
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  • EFRAG endorsement status report 19 January 2016
    reports Accounting research papers Miscellaneous IFRS e learning Info EFRAG endorsement status report 19 January 2016 Published on 20 Jan 2016 This endorsement status report update reflects the issuance of amendments to IAS 12 Income Taxes by the IASB on 19 January 2016 Endorsement is currently expected in the fourth quarter of 2016 Download Related Topics Publication series EFRAG endorsement status reports Resources EFRAG IFRS endorsement status reports European Financial Reporting Advisory Group EFRAG IASB finalised pronouncements Standards IAS 12 Income Taxes Related news 2016 IFRS Red Book coming in March 09 Feb 2016 EU endorsement of IFRS 9 now expected in the second half of 2016 04 Feb 2016 IASB finalises amendments to IAS 7 under its disclosure initiative 29 Jan 2016 We comment on two IFRIC draft Interpretations 19 Jan 2016 IASB finalises amendments regarding the recognition of deferred tax assets for unrealised losses 19 Jan 2016 IASB issues new leasing standard 13 Jan 2016 All Related Related Publications EFRAG endorsement status report 3 February 2016 04 Feb 2016 IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities 01 Feb 2016 EFRAG endorsement status report 29 January 2016 01 Feb 2016 IFRS industry insights Telecommunications sector Implications of the new leasing standard 21 Jan 2016 All Related Related Discussions IAS 12 Recognition of deferred taxes 12 Jan 2016 IAS 12 Income tax consequences of interest payments on and issuing costs of financial instruments that are classified as equity 10 Nov 2015 IFRS implementation issues 22 Jul 2015 IAS 12 Recognition of deferred taxes for the effect of exchange rate changes 14 Jul 2015 All Related Related Dates Effective date of the 2016 disclosure initiative amendments to IAS 7 01 Jan 2017 Effective date of

    Original URL path: http://www.iasplus.com/en/publications/efrag/2016/19-january-2016 (2016-02-10)
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  • Effective date of IFRS 9
    IFRS 9 Financial Instruments Hedge Accounting and amendments to IFRS 9 IFRS 7 and IAS 39 amending IFRS 9 to include the new general hedge accounting model allow adoption of the treatment of fair value changes due to own credit on liabilities designated at fair value through profit or loss and remove the 1 January 2015 effective date On 24 July 2014 the IASB issued IFRS 9 Financial Insturments This is the final version of the Standard and supersedes all previous versions The Standard has a mandatory effective date for annual periods beginning on or after 1 January 2018 with earlier application permitted Note At its November 2013 meeting the IASB tentatively decided that the mandatory effective date of IFRS 9 would be no earlier than annual periods beginning on or after 1 January 2017 The IASB tentatively decided at its February 2014 meeting to select an effective date of 1 January 2018 as the effective date for mandatory application of IFRS 9 The date shown on this item reflects this tentative decision but the effective date is subject to confirmation and enactment Related Topics Date type Effective dates of pronouncements Resources IASB finalised pronouncements Projects Financial instruments Comprehensive project Financial instruments Effective date of IFRS 9 Standards IFRS 7 Financial Instruments Disclosures IFRS 9 Financial Instruments Quick links IFRS 9 Financial Instruments Related news 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 EU endorsement of IFRS 9 now expected in the second half of

    Original URL path: http://www.iasplus.com/en/events/effective-dates/2018/effective-date-of-ifrs-9 (2016-02-10)
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  • Insurance webcast 56 — The IASB has completed its deliberations on IFRS 4 Phase II
    Insurance webcasts Member firm publications Non English publications Third party publications IFRS e learning Info Insurance webcast 56 The IASB has completed its deliberations on IFRS 4 Phase II Published on 03 Feb 2016 Reporting on the recent developments concerning the insurance project this webcast discusses the following Highlights of the IASB meetings held on 19 20 January 2016 Summary of the IASB staff analysis discussion and IASB decisions Next steps The webcast recording can be viewed above or launched in a separate window by clicking here The slides accompanying the webcast are available below Download Related Topics Publication series Insurance webcasts Projects Insurance contracts Comprehensive project Standards IFRS 4 Insurance Contracts Related news 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 Summary of the December 2015 ASAF meeting now available 22 Jan 2016 EFRAG draft comment letter on proposed amendments to address concerns about the different effective dates of IFRS 9 and the new insurance contracts standard 24 Dec 2015 IASB proposes amendments to address concerns about the different effective dates of IFRS 9 and the new insurance contracts standard 09 Dec 2015 Agenda for the December 2015 ASAF meeting changed 27 Nov 2015 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II 03 Feb 2016 IFRS in Focus IASB proposes amendments to IFRS 4 to address concerns about the different effective dates of IFRS 9 and the new insurance contracts Standard that will replace IFRS 4 15 Dec 2015 IFRS

    Original URL path: http://www.iasplus.com/en/publications/insurance/webcasts/insurance-webcast-56?set_language=en (2016-02-10)
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  • Insurance
    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 Global publications Newsletters Publication series Analysis and opinion Special topics Insurance Insurance Accounting Newsletters Insurance webcasts Insurance podcasts Revenue recognition Public sector publications Sustainability publications Member firm publications Non English publications Third party publications IFRS e learning Info Insurance On this page you will find links to our our publications tailored for the insurance industry with a particular focus on the IASB comprehensive project on insurance contracts Insurance Accounting Newsletters Our Insurance Accounting Newsletters provide regular updates on progress being made by the IASB in its comprehensive project on insurance contracts Insurance webcasts These regular webcasts report on the insurance project joint meetings between the IASB and the FASB where relevant providing a summary of progress and key developments Insurance podcasts This series of recorded podcasts provide practical insights into the IASB s comprehensive insurance project and what affected entities should do to prepare for implementation Quick links About publications Insurance contracts Comprehensive project Latest publications Insurance webcast 56 The IASB has completed its deliberations on IFRS 4 Phase II 03 Feb 2016 Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II 03 Feb 2016 Insurance webcast 54 The accounting for indirect participating contracts remains an open issue 30 Nov 2015 Insurance webcast 53 IFRS 9 deferral ready to go Phase II presentation confirmed and disclosures reassessed and amended 06 Nov 2015 Insurance webcast 52 De coupling IFRS 9 IFRS 4 Phase II resolved and another push towards completion of the IASB Insurance Contracts project 06 Oct 2015 Contact us About Legal Privacy FAQs Material on this website

    Original URL path: http://www.iasplus.com/en/tag-types/global/special-topics/insurance (2016-02-10)
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  • Insurance webcasts
    coupling of IFRS 9 and IFRS 4 Phase II 03 Feb 2016 Provides a summary of the overlay approach and the deferral approach contained in the IASB s December 2015 exposure draft Insurance webcast 54 The accounting for indirect participating contracts remains an open issue 30 Nov 2015 Provides highlights of the IASB meetings held on 18 November 2015 including a summary of the IASB staff analysis discussion and IASB decisions Insurance webcast 53 IFRS 9 deferral ready to go Phase II presentation confirmed and disclosures reassessed and amended 06 Nov 2015 Provides highlights of the IASB meetings held on 21 October 2015 including detailed analysis of the IASB Staff analysis discussion and IASB decisions Insurance webcast 52 De coupling IFRS 9 IFRS 4 Phase II resolved and another push towards completion of the IASB Insurance Contracts project 06 Oct 2015 Provides highlights of the IASB meetings held on 21 23 and 24 September 2015 including detailed analysis of the IASB Staff analysis discussion and IASB decisions Insurance webcast 51 Focus on IFRS 9 de coupling and feedback from other standard setters 28 Jul 2015 Provides highlights of the latest IASB discussions detailed analysis of the IASB discussion at the meetings held on 20 July 2015 highlights of the ASAF meeting s discussion on insurance contracts on 16 July 2015 and next steps Insurance webcast 50 Contracts with participation features 08 Jul 2015 Provides highlights of the latest IASB discussions detailed analysis of the IASB discussion at the meetings held on 23 and 25 June 2015 with selected references to prior education sessions and next steps Insurance webcast 49 Education session with the CFO Forum and new completion timetable 01 Dec 2014 Provides highlights from the IASB discussions at its November meeting including a detailed analysis of the CFO Forum

    Original URL path: http://www.iasplus.com/en/tag-types/global/special-topics/insurance/insurance-webcasts (2016-02-10)
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