archive-com.com » COM » I » IASPLUS.COM

Total: 1447

Choose link from "Titles, links and description words view":

Or switch to "Titles and links view".
  • publications
    you may have compatibility mode selected Please turn off compatibility mode upgrade your browser to at least Internet Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus United Kingdom English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Login or Register Deloitte User Login Login Name Password Login Register Forgot password Welcome My account Logout IAS Plus United Kingdom English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home News Publications Standards Governance Other regulatory Projects Resources Customise Topics Communications Toggle navigation Search site Info About Contact us FAQs Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of their related entities See Legal for additional copyright and other legal information Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private company limited by guarantee DTTL its network of member firms and their related entities DTTL and each of its member firms are legally separate and independent entities DTTL also referred to as Deloitte Global

    Original URL path: http://www.iasplus.com/en-gb/publications?set_language=en-gb (2016-02-10)
    Open archived version from archive


  • Other Netherlands publications
    requirements of IFRSs compared to Netherlands Generally Accepted Accounting Principles NL GAAP This publication does not attempt to capture all of the differences between IFRSs and NL GAAP that may exist or that may be material to a particular company s financial report Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to annual edition 2014 12 Jan 2015 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for large and medium sized entities Changes to Dutch Accounting Standards for small legal entities Changes to annual edition 2014 12 Jan 2015 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for small entities The Annual Accounts in the Netherlands A guide to Title 9 of the Netherlands Civil Code 2014 edition 09 Dec 2014 The 2014 edition of this publication provides a concise overview of Title 9 of the Netherlands Civil Code with respect to the annual accounts in the Netherlands There have been substantive changes to Title 9 since the previous edition published in December 2013 These changes up to December 2014 have been incorporated in this 2014 edition including more guidance and new practical examples Changes to Dutch Accounting Standards for small legal entities Changes to regulations for financial years as from 2014 11 Dec 2013 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for small entities Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to regulations for financial years as from 2014 11 Dec 2013 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for large and medium sized entities The Annual Accounts in the Netherlands A guide to Title 9 of the Netherlands Civil Code 01 Dec 2013 This publication

    Original URL path: http://www.iasplus.com/en/tag-types/member-firms/netherlands/other-netherlands-publications (2016-02-10)
    Open archived version from archive

  • Netherlands
    of International Financial Reporting Standards IFRSs and the IFRS for SMEs in all of the G20 jurisdictions and 46 other jurisdictions Report from recent IFASS meeting released 17 Jan 2013 A report has been issued summarising the discussions at a meeting of the International Forum of Accounting Standard Setters IFASS formerly the NSS held in Zurich on 22 23 October 2012 The meeting covered a broad range of topics including the future relationships between the IASB and regional and national standard setters topical issues in financial reporting reports from regional groups and administrative matters EFRAG outreach on disclosures event in Amsterdam 01 Oct 2012 EFRAG outreach events on the IASB post implementation review PIR of IFRS 8 Operating Segments and the EFRAG ANC FRC discussion paper on disclosures will be offered throughout Europe in October and November Details for the event in Amsterdam have now been announced This outreach event will focus on the disclosure discussion paper only Dutch position paper on full consolidation of partly owned subsidiaries 05 Jul 2012 The Eumedion Foundation based in the Netherlands has published a position paper Full consolidation of partly owned subsidiaries requires additional disclosure claiming that the full consolidation makes companies appear larger than they are to investors Report from recent IFASS meeting released 04 Jun 2012 The International Forum of Accounting Standards Setters IFASS met in Kuala Lumpur on 29 30 March 2012 A detailed report of proceedings at the meeting has now been released outlining discussions on numerous topics such as the relationship between standard setters and the IASB the IASB s work programme and processes and a report on the possible adoption of IFRS in the United States noting a possible step back FEE publishes survey on the accountancy profession in Europe 29 Mar 2012 The Federation of European Accountants Fédération des Experts comptables Européens FEE has released a survey which provides a collection of key features on structure and organisation of the accountancy profession across 30 European countries EFRAG to hold additional outreach meetings on proactive discussion papers 22 Mar 2012 The European Financial Reporting Advisory Group EFRAG announced additional outreach meetings on 17 April 2012 in Amsterdam and 18 April 2012 in Vienna regarding discussion papers Accounting for business combinations under common control and Improving the Financial Reporting of Income Tax GRI releases XBRL taxonomy for sustainability reporting 13 Mar 2012 The Global Reporting Initiative GRI has released a new XBRL eXtensible Business Reporting Language taxonomy for tagging sustainability data in reports European Outreach Meetings on the IASB Agenda Consultation all dates and places confirmed 18 Oct 2011 As reported earlier the European Financial Reporting Advisory Group EFRAG will organise outreach events on the IASB consultation on its future work programme published in July 2011 European Outreach Meetings on the IASB Agenda Consultation additional meetings 11 Oct 2011 As reported earlier the European Financial Reporting Advisory Group EFRAG will organise outreach events on the IASB consultation on its future work programme published in July 2011 Use of

    Original URL path: http://www.iasplus.com/en/jurisdictions/europe/netherlands (2016-02-10)
    Open archived version from archive

  • Joint outreach event on the conceptual framework (Amsterdam)
    outreach event on the conceptual framework Amsterdam 31 Jul 2015 On 5 October 2015 the EFRAG the Dutch Accounting Standards Board and the IASB will host a joint outreach event on the Conceptual Framework in Amsterdam The event is designed to offer an opportunity to discuss the proposals in the IASB Exposure Draft ED 2015 3 Conceptual Framework for Financial Reporting The event will feature IASB Chairman Hans Hoogervorst and EFRAG Chairman Francoise Flores Please click to access the formal invitation on the EFRAG website Related Topics Resources IFRSs in Europe Events of 2015 International Accounting Standards Board IASB European Financial Reporting Advisory Group EFRAG IASB exposure drafts Jurisdictions Netherlands Projects Conceptual Framework Comprehensive IASB project Standards Conceptual Framework for Financial Reporting 2010 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 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 All Related Related Discussions Conceptual framework joint with FASB education session 23 Sep 2015 Conceptual framework IASB only 22 Sep 2015 Insurance contracts 20 May 2015 Conceptual framework 19 Mar

    Original URL path: http://www.iasplus.com/en/news/2015/07/cf-outreach-amsterdam (2016-02-10)
    Open archived version from archive

  • Survey on the PIE definitions applicable in European countries
    public relevance because of the nature of their business their size or the number of their employees as PIEs and thus expand the number of companies falling under the Accounting Directive or the Audit Directive FEE has surveyed PIE definitions in all EU Member States Iceland and Norway The survey showed that there is a wide diversity of definitions of PIEs applicable across European countries with some countries having implemented the minimum requirements and others having included a number of other entities to their applicable PIE definition as a consequence the number of PIEs per European country is very variable in most countries the PIE definition has not changed significantly over recent years and in the context of implementing the 2013 Accounting Directive and the 2014 Audit Directive Belgium Germany the Netherlands Slovenia Sweden and the UK are considering extending the definition while Spain and Denmark might see a reduction in scope The FEE survey offers several tables and charts showing PIE definitions and the number of PIEs describes changes that can be anticipated and contains an appendix with the exact definition of a PIE for each of the countries surveyed Please click to access the survey on the FEE website Related Topics Resources IFRSs in Europe Events of 2014 Jurisdictions Austria Belgium Bulgaria Croatia Cyprus Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Norway Poland Portugal Romania Slovak Republic Slovenia Spain Sweden United Kingdom Other Federation of European Accountants FEE Related news FEE briefing paper on the endorsement of IFRS 9 08 Feb 2016 FEE believes IASB needs to take a more active role in driving the broader corporate reporting agenda 22 Dec 2015 UK FRC believes Conceptual Framework must embrace asymmetric prudence 25 Nov 2015 FEE calls for an

    Original URL path: http://www.iasplus.com/en/news/2014/10/fee-pie (2016-02-10)
    Open archived version from archive

  • EFRAG outreach on Conceptual Framework
    on the revision to the Conceptual Framework to be held in Amsterdam on 30 October 2013 This is part of a series of EFRAG outreach events being held throughout Europe from October to December 2013 in cooperation with national standard setters and the IASB whenever possible The objective of these events is to discuss the proposals in the IASB s July 2013 Discussion Paper A Review of the Conceptual Framework for Financial Reporting The feedback received at these outreach events will be used by EFRAG to finalise its comment letter to the IASB on the Conceptual Framework Registration for the Amsterdam session is available on the DASB website before 15 October More information on other dates and locations will be available in due course on the EFRAG website Related Topics Resources EFRAG Pro active Accounting Activies in Europe PAAinE European Financial Reporting Advisory Group EFRAG IFRSs in Europe Events of 2013 Jurisdictions Netherlands Projects Conceptual Framework Comprehensive IASB project Related news Summary of the December 2015 ASAF meeting now available 22 Jan 2016 IASB updates work plan 22 Jan 2016 EFRAG publishes summary report for its Conceptual Framework outreach event in Brussels 12 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 Summary of the CMAC November 2015 meeting 22 Dec 2015 EFRAG EFFAS AIAF and IASB issue summary of outreach event on profit or loss and OCI 21 Dec 2015 All Related Related Publications EFRAG endorsement status report 3 February 2016 04 Feb 2016 EFRAG endorsement status report 29 January 2016 01 Feb 2016 Changes to Dutch Accounting Standards for small legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC 29 Jan 2016

    Original URL path: http://www.iasplus.com/en/news/2013/09/efrag-outreach-cf (2016-02-10)
    Open archived version from archive

  • IFRS Foundation publishes jurisdiction profiles on the application of IFRSs
    our popular table on the use of IFRSs around the world which has been supplemented recently by the more detailed table on the use of IFRSs by the G20 jurisdictions On basis of the information provided in the profiles the IFRS Foundation comes to the following observations regarding the adoption of IFRSs around the world There is almost universal support for IFRS as the single set of global accounting standards 95 of the 66 jurisdictions have made a public commitment of support for a single set of high quality global accounting standards and with the exception of Switzerland every jurisdiction stated that IFRSs should be that single set of standards More than 80 of the profiles state that IFRSs have been adopted for all are almost all public companies The jurisdictions that have adopted IFRSs claim to have made very few modifications to the standards The modifications are mostly described as limited temporary of of little impact In a speech on the posting of the profiles and the information they provide Hans Hoogervorst the IASB Chairman was very encouraged by the results and concluded from then on the general adoption of IFRSs around the world This is only a subset of the information provided by this first batch of profiles and there is no reason to believe the remaining profiles to be published will tell a very different story He also rang a hopeful note that future adopters or jurisdictions that adopt each new pronouncement through an endorsement process will have little reason to make changes to IFRSs as issued by the IASB Even when our constituents disagree with part of our standards they almost always resist the temptation to alter them Local adjustments are viewed with suspicion by investors so most jurisdictions will simply take IFRS in full Also most of our constituents accept that if local adaptations were to become rife the benefits of having a global standard would be undermined Nevertheless Hoogervorst also reflected on what remains to be done Most obvious to him is the fact that some large and important economies have not yet fully adopted IFRS Japan the United States and China He also stated that adoption in itself is not enough and that proper and consistent application of the standards is equally important Further information On the IASB website Access to the jurisdiction profiles Press release on the posting of the profiles Speech by Hans Hoogervorst Are we there yet full text Speech by Hans Hoogervorst Are we there yet audio presentation with slides On IAS Plus Use of IFRSs by jurisdiction Use of IFRSs by jurisdiction G20 domestic listed companies Related Topics Resources Use of IFRSs by jurisdiction G20 domestic listed companies IFRS Foundation Use of IFRS by jurisdiction Jurisdictions Japan Korea Lithuania Macao Malaysia Malta Mauritius Mexico Mongolia Netherlands New Zealand Norway Pakistan Romania Russia Saudi Arabia Serbia Singapore Slovak Republic South Africa Sri Lanka Switzerland Taiwan Tanzania Turkey Ukraine United Kingdom United States of America Uruguay Venezuela Zambia Albania Argentina

    Original URL path: http://www.iasplus.com/en/news/2013/06/jurisdiction-profiles (2016-02-10)
    Open archived version from archive

  • Report from recent IFASS meeting released
    Spain Sweden Switzerland Syria Taiwan the United Kingdom and the United States Representatives of the European Financial Reporting Advisory Group EFRAG IFRS Foundation International Accounting Standards Board and International Public Sector Accounting Standards Board IPSASB also attended Highlights from the meeting included There was much discussion on the relationship between the IASB and national and regional standard setters and the then forthcoming proposals for the creation of an Accounting Standards Advisory Forum ASAF There were mixed views but overall widespread support for the creation of the ASAF among the participants Notwithstanding the ASAF proposals there appeared to be consensus that the IFASS should continue at least in the near term but that IFASS s future role would be considered at the next meeting In relation to technical issues discussed There was general consensus that a complete overhaul of IAS 12 Income Taxes was not an immediate requirement There was a clear interest that work should continue on the issue of business combinations under common control Various views were expressed on the IPSASB Consultation Paper on public sector combinations It was agreed that the group s project on unit of account should continue Various topics related to disclosures were discussed with views expressed such as preparers and users are unhappy with the state of affairs regarding disclosure Reports on standard setter led projects on intangible assets acquired in a business combination goodwill amortisation and impairment accounting for greenhouse gas emission rights investment tax credits and the discount rate to be applied in IAS 19 Employee Benefits were received and debated Ian Mackintosh IASB Vice Chairman gave a summary of the IASB s work plan and participated in various discussions about the projects and priorities going forward Many of the matters discussed are similar to the matters noted in the IASB s Feedback Statement on its Agenda Consultation 2011 Reports from the various regional groups AOSSG EFRAG GLASS and PAFA were received Various administrative matters were discussed The next meeting of the IFASS will be held in Sao Paulo Brazil on 17 18 April 2013 Click for the full report link to Australian Accounting Standards Board website Related Topics Resources European Financial Reporting Advisory Group EFRAG IFRS Foundation International Accounting Standards Board IASB International Forum of Accounting Standard Setters IFASS formerly NSS International Public Sector Accounting Standards Board IPSASB Asian Oceanian Standard Setters Group AOSSG Group of Latin American Accounting Standard Setters GLASS Pan African Federation of Accountants PAFA Jurisdictions Mexico Netherlands New Zealand Norway Pakistan Saudi Arabia Sierra Leone Singapore South Africa Spain Sweden Switzerland Taiwan United Kingdom United States of America Australia Austria Belgium Brazil Canada China France Germany Hong Kong India Indonesia Italy Japan Korea Malaysia 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

    Original URL path: http://www.iasplus.com/en/news/2013/01/ifass (2016-02-10)
    Open archived version from archive



  •