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  • EFRAG outreach on disclosures - event in Amsterdam
    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 The details are as follows Amsterdam 27 November 2012 12 30 15 30 hrs More information and registration Please click here link to EFRAG website Related Topics Resources EFRAG Pro active Accounting Activies in Europe PAAinE European Financial Reporting Advisory Group EFRAG IFRSs in Europe Events of 2012 Jurisdictions Netherlands Projects Disclosure initiative Principles of disclosure Disclosure initiative Overview Other UK Financial Reporting Council FRC Organismo Italiano di Contabilità OIC Related news Summary of the December 2015 ASAF meeting now available 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 EFRAG EFFAS AIAF and IASB issue summary of outreach event on profit or loss and OCI 21 Dec 2015 EFRAG TEG appointments and reappointments 21 Dec 2015 New EFRAG TEG Chairman and EFRAG CEO appointed 17 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 Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC 29 Jan 2016 All Related Related Discussions Disclosure initiative 21 Oct 2015 Disclosure initiative Principles

    Original URL path: http://www.iasplus.com/en/othernews/efrag-1/efrag-outreach-on-disclosures-event-in-amsterdam (2016-02-10)
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  • IFRSs and NL GAAP — Highlighting the key differences
    My 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 Other Netherlands publications New Zealand Poland Portugal Russia Singapore South Africa Spain Switzerland Taiwan United Kingdom United States Non English publications Third party publications IFRS e learning Info IFRSs and NL GAAP Highlighting the key differences Published on 27 Nov 2015 This eighth edition of IFRSs and NL GAAP Highlighting the key differences provides a summary of key differences between the 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 Download Related Topics Publication series Other Netherlands publications Jurisdictions Netherlands Related news Joint outreach event on the conceptual framework Amsterdam 31 Jul 2015 Survey on the PIE definitions applicable in European countries 13 Oct 2014 EFRAG outreach on Conceptual Framework 30 Sep 2013 IFRS Foundation publishes jurisdiction profiles on the application of IFRSs 05 Jun 2013 Report from recent IFASS meeting released 17 Jan 2013 EFRAG outreach on disclosures event in Amsterdam 01 Oct 2012 All Related Related Publications 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 Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC 29 Jan 2016 Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to annual edition 2014 12 Jan 2015 Changes to Dutch Accounting Standards for small

    Original URL path: http://www.iasplus.com/en/publications/netherlands/ifrs-vs-nl-gaap-1 (2016-02-10)
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  • Changes to Dutch Accounting Standards for large and medium-sized legal entities — Changes to annual edition 2014
    Toggle navigation Search site Toggle navigation Home News Publications Meetings Standards Projects Jurisdictions Resources My 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 Other Netherlands publications New Zealand Poland Portugal Russia Singapore South Africa Spain Switzerland Taiwan United Kingdom United States Non English publications Third party publications IFRS e learning Info Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to annual edition 2014 Published on 12 Jan 2015 This publication from Deloitte Netherlands outlines the changes in Dutch Accounting Standards DASs for large and medium sized entities Download Related Topics Publication series Other Netherlands publications Jurisdictions Netherlands Quick links Changes to Dutch Accounting Standards for small legal entities Changes to annual edition 2014 Related news Joint outreach event on the conceptual framework Amsterdam 31 Jul 2015 Survey on the PIE definitions applicable in European countries 13 Oct 2014 EFRAG outreach on Conceptual Framework 30 Sep 2013 IFRS Foundation publishes jurisdiction profiles on the application of IFRSs 05 Jun 2013 Report from recent IFASS meeting released 17 Jan 2013 EFRAG outreach on disclosures event in Amsterdam 01 Oct 2012 All Related Related Publications 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 Changes to Dutch Accounting Standards for large and medium sized legal entities Changes to annual edition 2015 including amendments to Title 9 Book 2 NCC 29 Jan 2016 IFRSs and NL GAAP Highlighting the key differences 27 Nov 2015 Changes to Dutch Accounting Standards for small legal entities Changes to annual edition 2014 12 Jan 2015 All Related Contact us

    Original URL path: http://www.iasplus.com/en/publications/netherlands/das-large-and-medium-sized-entities (2016-02-10)
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  • Meeting notes
    at least Internet Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Info Meeting notes Accounting Standards Board ASNPO Accounting Standards Board ASPE Accounting Standards Board IFRS Accounting Standards Oversight Council Auditing and Assurance Standards Oversight Council Auditing and Assurance Standards Board IFRS Discussion Group IFRS Interpretations Committee International Accounting Standards Board International Assurance and Auditing Standards Board Private Enterprise Advisory Committee Public Sector Accounting Board Public Sector Accounting Discussion Group Contact us Acknowledgment About CFR 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

    Original URL path: http://www.iasplus.com/en-ca/meeting-notes?set_language=en-ca (2016-02-10)
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  • Compte rendu des réunions
    ou Mozilla Firefox IAS Plus IAS plus Canada Français International English International Deutsch Canada English Canada Français États Unis English Royaume Uni English Bienvenue Mon compte Quitter IAS Plus Canada Français International English International Deutsch Canada English Canada Français États Unis English Royaume Uni English Toggle navigation Search site Toggle navigation Accueil À propos de CIF Nouvelles Publications Normes Projets Ressources Toggle navigation Search site Info Compte rendu des réunions Comité consultatif sur les entreprises à capital fermé Conseil de surveillance de la normalisation comptable Conseil de surveillance de la normalisation en audit et certification Conseil des normes comptables IFRS Conseil des normes comptables NCECF Conseil des normes comptables NCOSBL Conseil des normes d audit et de certification Groupe de discussion sur la comptabilité dans le secteur public Groupe de discussion sur les IFRS IFRS Interpretations Committee International Accounting Standards Board International Assurance and Auditing Standards Board Public Sector Accounting Board Communiquez avec nous Reconnaissance À propos de CIF Juridique Confidentialité Le contenu du présent site Web est la propriété exclusive de Deloitte Global Services Limited ou d un cabinet membre de Deloitte Touche Tohmatsu Limited ou de l une de leurs entités liées 2015 Pour toute information juridique y

    Original URL path: http://www.iasplus.com/fr-ca/meeting-notes?set_language=fr-ca (2016-02-10)
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  • Meeting notes
    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 States 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 States 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 Projects Resources My US GAAP Plus Topics Communications Toggle navigation Search site Info Meeting notes There are currently no items in this folder About Contact us 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

    Original URL path: http://www.iasplus.com/en-us/meeting-notes?set_language=en-us (2016-02-10)
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  • IASB meeting — 16–17 February 2016
    Login Login Name Password Login Register Forgot password Welcome My account Logout IAS Plus Global English Global English Global Deutsch Canada 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 Info Site map Jurisdictions Africa Americas Asia Europe Oceania News 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 Projects Major projects Narrow scope amendments Research projects Post implementation reviews Agenda consultations Completed projects Items not added to the agenda IFRIC Resources IFRS Foundation and the IASB Use and adoption of IFRS Global organisations Regional organisations Topics in financial reporting Research and education Sustainability and integrated reporting Standards International Financial Reporting Standards International Accounting Standards IFRIC Interpretations SIC Interpretations Other pronouncements Meeting notes Important IASB Dates IASB 2016 IASB meeting 16 17 February 2016 IFRS Foundation Trustees IFRS Interpretations Committee IFRS Advisory Council Accounting Standards Advisory Forum ASAF Contact us About Legal Privacy FAQs 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

    Original URL path: http://www.iasplus.com/en/meeting-notes/iasb/2016/february/sitemap (2016-02-10)
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  • Goodwill and impairment
    intangible assets The Board will not be asked to make any decision because the staff considers that any potential amendment to IFRS 3 should be considered jointly with the FASB The staff will also present the following recommendations The Board should consider providing guidance on customer relationship intangibles To require IFRS 13 disclosures for any significant intangible asset acquired in a business combination Subsequent accounting for goodwill Agenda paper 18B Updated version of October 2015 IASB Agenda Paper 18A Recap The staff initially proposed three approaches for the IASB to consider 1 Amortisation and impairment model 2 Direct write off of goodwill and 3 impairment only model The agenda paper also includes a new analysis of issues related to approach 1 that the staff think the Board should consider See below Staff recommendation The staff supports approach 3 and in agenda paper 18C presents a proposal to improve the impairment requirements However the staff considers that the three approaches should be discussed in a joint session with the FASB The staff also indicates that the FASB is having similar discussions and has not yet made a decision on which approach it prefers The staff believes that FASB members appear more focused on two approaches i amortisation of goodwill with impairment test over its useful life and ii simplifying the impairment test In relation to the additional topics for approach 1 the staff proposes the following How goodwill differs from other intangible assets Discussion only no staff proposal How useful life of goodwill should be determined The staff recommends that life of goodwill should be determined based on facts and circumstances rather than prescribing a default useful life Whether there should be an upper limit on the useful life The staff recommends that there should be a rebuttable presumption that useful life of goodwill should not exceed twenty years however there should not be a prescribed time limit How the amortisation of goodwill should be determined The staff recommends that the amortisation method should reflect the pattern in which the benefits are expected to be consumed consistent with IAS 38 Whether annual reassessment of the amortisation method and useful life of goodwill should be required The staff recommends that changes should only be made if they can be justified Whether all indefinite life intangible assets should be amortised In this topic the staff proposes three approaches i allow goodwill and intangible assets to be classified as indefinite ii restrict those assets that can be classified as indefinite iii not have an indefinite life classification The staff recommends approach i The staff also indicates that the following issues should also be discussed i allocation of impairment to amortisable units of goodwill and ii allocation of goodwill to amortisable units of goodwill on disposal or reorganisation Improving the impairment requirements for goodwill and other non current non financial assets Agenda paper 18C Updated version of October 2015 IASB Agenda Paper 18B Recap The Board will continue deliberations from their discussion held in October

    Original URL path: http://www.iasplus.com/en/meeting-notes/iasb/2016/february/goodwill-and-impairment (2016-02-10)
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