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  • Andere Nachrichten
    alte Version von Internet Explorer verwenden oder der Kompatilitätsmodus eingeschaltet ist Bitte prüfen Sie ob der Kompatibilitätsmodus ausgeschaltet ist nutzen Sie eine Version ab IE 9 0 oder verwenden Sie einen anderen Browser wie bspw Google Chrome oder Mozilla Firefox IAS Plus IAS plus Global Deutsch Global English Global Deutsch Kanada English Kanada Français Vereinigtes Königreich English Vereinigte Staaten English Anmelden oder registrieren Deloitte Nutzer Anmelden Benutzername Passwort Anmelden Registrieren Passwort vergessen Willkommen Mein Konto Abmelden IAS Plus Global Deutsch Global English Global Deutsch Kanada English Kanada Français Vereinigtes Königreich English Vereinigte Staaten English Toggle navigation Search site Toggle navigation Startseite Nachrichten Publikationen IASB Verlautbarungen Ressourcen Projekte Länder Mein IAS Plus Meine Themen Veröffentlichungen Toggle navigation Search site Info Andere Nachrichten Keine Einträge vorhanden Rechtliche Hinweise Datenschutz sicherheit Kontakt Impressum FAQs Die Materialien dieser Seite stehen unter dem Copyright von Deloitte Global Services Limited eines seiner Mitgliedsunternehmen oder eines ihnen nahe stehenden Unternehmens Für weitere Copyright und anderweitige rechtliche Informationen verweisen wir auf die Rechtlichen Hinweise Deloitte bezieht sich auf Deloitte Touche Tohmatsu Limited DTTL eine private company limited by guarantee Gesellschaft mit beschränkter Haftung nach britischem Recht und oder ihr Netzwerk von Mitgliedsunternehmen Jedes dieser Mitgliedsunternehmen ist rechtlich selbstständig

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  • Other News
    of our site is not supported on your browser version or 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 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 Other News No items are available 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 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 does

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  • Other News
    votre version de navigateur ou vous avez peut être sélectionné le mode de compatibilité Veuillez désactiver le mode de compatibilité télécharger Internet Explorer 9 ou une version plus récente ou essayer d utiliser un autre navigateur tel que Google Chrome 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 Other News No items are available 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 compris sur les droits d auteur reportez vous à l avis juridique Deloitte désigne une ou plusieurs entités parmi Deloitte Touche Tohmatsu Limited société fermée à responsabilité limitée par garanties du Royaume Uni DTTL ainsi que son réseau de

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  • New and revised pronouncements as at 31 December 2015
    date each standard remains available for application IFRS 9 2014 was issued on 24 July 2014 and supersedes IFRS 9 2013 but this version of the standard remains available for application if the relevant date of initial application is before 1 February 2015 Issued 19 November 2013 Article Newsletter Effective date No stated effective date see notes in previous column see notes above Not yet endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional IFRS 9 Financial Instruments 2014 A finalised version of IFRS 9 which contains accounting requirements for financial instruments replacing IAS 39 Financial Instruments Recognition and Measurement The standard contains requirements in the following areas Classification and measurement Financial assets are classified by reference to the business model within which they are held and their contractual cash flow characteristics The 2014 version of IFRS 9 introduces a fair value through other comprehensive income category for certain debt instruments Financial liabilities are classified in a similar manner to under IAS 39 however there are differences in the requirements applying to the measurement of an entity s own credit risk Impairment The 2014 version of IFRS 9 introduces an expected credit loss model for the measurement of the impairment of financial assets so it is no longer necessary for a credit event to have occurred before a credit loss is recognised Hedge accounting Introduces a new hedge accounting model that is designed to be more closely aligned with how entities undertake risk management activities when hedging financial and non financial risk exposures Derecognition The requirements for the derecognition of financial assets and liabilities are carried forward from IAS 39 Note Depending on the chosen approach to applying IFRS 9 the transition can involve one or more than one date of initial application for different requirements Note IFRS 9 2014 supersedes IFRS 9 2009 IFRS 9 2010 and IFRS 9 2013 but these standards remain available for application if the relevant date of initial application is before 1 February 2015 Issued 24 July 2014 Summary of IFRS 9 Article Newsletter Effective date Effective for annual periods beginning on or after 1 January 2018 Not yet endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional IFRS 14 Regulatory Deferral Accounts IFRS 14 permits an entity which is a first time adopter of International Financial Reporting Standards to continue to account with some limited changes for regulatory deferral account balances in accordance with its previous GAAP both on initial adoption of IFRS and in subsequent financial statements Note Entities which are eligible to apply IFRS 14 are not required to do so and so can chose to apply only the requirements of IFRS 1 First time Adoption of International Financial Reporting Standards when first applying IFRSs However an entity that elects to apply IFRS 14 in its first IFRS financial statements must continue to apply it in subsequent financial statements IFRS 14 cannot be applied by entities that have already adopted IFRSs Issued 30 January 2014 Summary of IFRS 14 Article Newsletter Effective date Applicable to an entity s first annual IFRS financial statements for a period beginning on or after 1 January 2016 Will not be endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional IFRS 15 Revenue from Contracts with Customers IFRS 15 provides a single principles based five step model to be applied to all contracts with customers The five steps in the model are as follows Identify the contract with the customer Identify the performance obligations in the contract Determine the transaction price Allocate the transaction price to the performance obligations in the contracts Recognise revenue when or as the entity satisfies a performance obligation Guidance is provided on topics such as the point in which revenue is recognised accounting for variable consideration costs of fulfilling and obtaining a contract and various related matters New disclosures about revenue are also introduced Issued 28 May 2014 Summary of IFRS 15 Article Newsletter Revenue resources Effective date Applicable to an entity s first annual IFRS financial statements for a period beginning on or after 1 January 2018 Article on deferral Not yet endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional IFRS 16 Leases IFRS 16 specifies how an IFRS reporter will recognise measure present and disclose leases The standard provides a single lessee accounting model requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value Lessors continue to classify leases as operating or finance with IFRS 16 s approach to lessor accounting substantially unchanged from its predecessor IAS 17 Issued 13 January 2016 Summary of IFRS 16 Article Effective date Applicable to annual reporting periods beginning on or after 1 January 2019 Not yet endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Amendments New or revised pronouncement When effective Application at 31 December 2015 to 1st qtrs 2nd qtrs 3rd qtrs Full yrs Defined Benefit Plans Employee Contributions Amendments to IAS 19 Amends IAS 19 Employee Benefits to clarify the requirements that relate to how contributions from employees or third parties that are linked to service should be attributed to periods of service In addition it permits a practical expedient if the amount of the contributions is independent of the number of years of service in that contributions can but are not required to be recognised as a reduction in the service cost in the period in which the related service is rendered Issued 21 November 2013 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 July 2014 First quarters ending 31 December 2015 Note 1 Second quarters ending 31 December 2015 Note 1 Third quarters ending 31 December 2015 Mandatory Annual periods ending 31 December 2015 Mandatory Annual Improvements 2010 2012 Cycle Makes amendments to the following standards IFRS 2 Amends the definitions of vesting condition and market condition and adds definitions for performance condition and service condition IFRS 3 Require contingent consideration that is classified as an asset or a liability to be measured at fair value at each reporting date IFRS 8 Requires disclosure of the judgements made by management in applying the aggregation criteria to operating segments clarify reconciliations of segment assets only required if segment assets are reported regularly IFRS 13 Clarify that issuing IFRS 13 and amending IFRS 9 and IAS 39 did not remove the ability to measure certain short term receivables and payables on an undiscounted basis amends basis for conclusions only IAS 16 and IAS 38 Clarify that the gross amount of property plant and equipment is adjusted in a manner consistent with a revaluation of the carrying amount IAS 24 Clarify how payments to entities providing management services are to be disclosed Issued 12 December 2013 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 July 2014 First quarters ending 31 December 2015 Note 1 Second quarters ending 31 December 2 015 Note 1 Third quarters ending 31 December 2 015 Mandatory Annual periods ending 31 December 2 015 Mandatory Annual Improvements 2011 2013 Cycle Makes amendments to the following standards IFRS 1 Clarify which versions of IFRSs can be used on initial adoption amends basis for conclusions only IFRS 3 Clarify that IFRS 3 excludes from its scope the accounting for the formation of a joint arrangement in the financial statements of the joint arrangement itself IFRS 13 Clarify the scope of the portfolio exception in paragraph 52 IAS 40 Clarifying the interrelationship of IFRS 3 and IAS 40 when classifying property as investment property or owner occupied property Issued 12 December 2013 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 July 2014 First quarters ending 31 December 2015 Note 1 Second quarters ending 31 December 2015 Note 1 Third quarters ending 31 December 2015 Mandatory Annual periods ending 31 December 2015 Mandatory Accounting for Acquisitions of Interests in Joint Operations Amendments to IFRS 11 Amends IFRS 11 Joint Arrangements to require an acquirer of an interest in a joint operation in which the activity constitutes a business as defined in IFRS 3 Business Combinations to apply all of the business combinations accounting principles in IFRS 3 and other IFRSs except for those principles that conflict with the guidance in IFRS 11 disclose the information required by IFRS 3 and other IFRSs for business combinations The amendments apply both to the initial acquisition of an interest in joint operation and the acquisition of an additional interest in a joint operation in the latter case previously held interests are not remeasured Note The amendments apply prospectively to acquisitions of interests in joint operations in which the activities of the joint operations constitute businesses as defined in IFRS 3 for those acquisitions occurring from the beginning of the first period in which the amendments apply Amounts recognised for acquisitions of interests in joint operations occurring in prior periods are not adjusted Issued 6 May 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 see note in previous column see note above First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Clarification of Acceptable Methods of Depreciation and Amortisation Amendments to IAS 16 and IAS 38 Amends IAS 16 Property Plant and Equipment and IAS 38 Intangible Assets to clarify that a depreciation method that is based on revenue that is generated by an activity that includes the use of an asset is not appropriate for property plant and equipment introduce a rebuttable presumption that an amortisation method that is based on the revenue generated by an activity that includes the use of an intangible asset is inappropriate which can only be overcome in limited circumstances where the intangible asset is expressed as a measure of revenue or when it can be demonstrated that revenue and the consumption of the economic benefits of the intangible asset are highly correlated add guidance that expected future reductions in the selling price of an item that was produced using an asset could indicate the expectation of technological or commercial obsolescence of the asset which in turn might reflect a reduction of the future economic benefits embodied in the asset Issued 12 May 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Agriculture Bearer Plants Amendments to IAS 16 and IAS 41 Amends IAS 16 Property Plant and Equipment and IAS 41 Agriculture to include bearer plants within the scope of IAS 16 rather than IAS 41 allowing such assets to be accounted for a property plant and equipment and measured after initial recognition on a cost or revaluation basis in accordance with IAS 16 introduce a definition of bearer plants as a living plant that is used in the production or supply of agricultural produce is expected to bear produce for more than one period and has a remote likelihood of being sold as agricultural produce except for incidental scrap sales clarify that produce growing on bearer plants remains within the scope of IAS 41 Issued 30 June 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Equity Method in Separate Financial Statements Amendments to IAS 27 Amends IAS 27 Separate Financial Statements to permit investments in subsidiaries joint ventures and associates to be optionally accounted for using the equity method in separate financial statements Issued 18 August 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to IFRS 10 and IAS 28 Amends IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures 2011 to clarify the treatment of the sale or contribution of assets from an investor to its associate or joint venture as follows require full recognition in the investor s financial statements of gains and losses arising on the sale or contribution of assets that constitute a business as defined in IFRS 3 Business Combinations require the partial recognition of gains and losses where the assets do not constitute a business i e a gain or loss is recognised only to the extent of the unrelated investors interests in that associate or joint venture These requirements apply regardless of the legal form of the transaction e g whether the sale or contribution of assets occurs by an investor transferring shares in an subsidiary that holds the assets resulting in loss of control of the subsidiary or by the direct sale of the assets themselves Issued 11 September 2014 Article Newsletter Effective date Applicable on a prospective basis to a sale or contribution of assets occurring in annual periods beginning on or after 1 January 2016 Effective date deferred indefinitely Article on deferral EU endorsement currently halted First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Annual Improvements 2012 2014 Cycle Makes amendments to the following standards IFRS 5 Adds specific guidance in IFRS 5 for cases in which an entity reclassifies an asset from held for sale to held for distribution or vice versa and cases in which held for distribution accounting is discontinued IFRS 7 Additional guidance to clarify whether a servicing contract is continuing involvement in a transferred asset and clarification on offsetting disclosures in condensed interim financial statements IAS 9 Clarify that the high quality corporate bonds used in estimating the discount rate for post employment benefits should be denominated in the same currency as the benefits to be paid IAS 34 Clarify the meaning of elsewhere in the interim report and require a cross reference Issued 25 September 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Disclosure Initiative Amendments to IAS 1 Amends IAS 1 Presentation of Financial Statements to address perceived impediments to preparers exercising their judgement in presenting their financial reports by making the following changes clarification that information should not be obscured by aggregating or by providing immaterial information materiality considerations apply to the all parts of the financial statements and even when a standard requires a specific disclosure materiality considerations do apply clarification that the list of line items to be presented in these statements can be disaggregated and aggregated as relevant and additional guidance on subtotals in these statements and clarification that an entity s share of OCI of equity accounted associates and joint ventures should be presented in aggregate as single line items based on whether or not it will subsequently be reclassified to profit or loss additional examples of possible ways of ordering the notes to clarify that understandability and comparability should be considered when determining the order of the notes and to demonstrate that the notes need not be presented in the order so far listed in paragraph 114 of IAS 1 Issued 18 December 2014 Article Newsletter Effective date Effective for annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Investment Entities Applying the Consolidation Exception Amendments to IFRS 10 IFRS 12 and IAS 28 Amends IFRS 10 Consolidated Financial Statements IFRS 12 Disclosure of Interests in Other Entities and IAS 28 Investments in Associates and Joint Ventures 2011 to address issues that have arisen in the context of applying the consolidation exception for investment entities by clarifying the following points The exemption from preparing consolidated financial statements for an intermediate parent entity is available to a parent entity that is a subsidiary of an investment entity even if the investment entity measures all of its subsidiaries at fair value A subsidiary that provides services related to the parent s investment activities should not be consolidated if the subsidiary itself is an investment entity When applying the equity method to an associate or a joint venture a non investment entity investor in an investment entity may retain the fair value measurement applied by the associate or joint venture to its interests in subsidiaries An investment entity measuring all of its subsidiaries at fair value provides the disclosures relating to investment entities required by IFRS 12 Issued 18 December 2014 Article Newsletter Effective date Effective for annual periods beginning

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  • New and revised pronouncements
    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 New and revised pronouncements No items are available Quick links IFRS in your pocket Model financial statements and checklists 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

    Original URL path: http://www.iasplus.com/en-us/othernews/new-and-revised?set_language=en-us (2016-02-10)
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  • IASB issues IFRS 9 'Financial Instruments'
    IASB published a Project Summary and Feedback Statement PDF 133k outlining how the Board has responded to comments received during the development of the new standard The IASB also published a separate Summary of Responses to European Concerns PDF 25k Overview of IFRS 9 Financial Instruments IFRS 9 divides all financial assets that are currently in the scope of IAS 39 into two classifications those measured at amortised cost and those measured at fair value based on the following principles Debt instruments A debt instrument that meets two conditions can be measured at amortised cost Business model test The objective of the entity s business model is to hold the financial asset to collect the contractual cash flows rather than to sell the instrument prior to its contractual maturity to realise its fair value changes Cash flow characteristics test The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal outstanding All other debt instruments must be measured at fair value through profit or loss FVTPL Even if an instrument meets the two amortised cost tests IFRS 9 contains an option to measure such instruments at FVTPL with some restrictions The available for sale and held to maturity categories currently in IAS 39 are not included in IFRS 9 Equity instruments All equity investments in scope of IFRS 9 are to be measured at fair value in the balance sheet value changes recognised in profit or loss There is no cost exception for unquoted equities However if the equity investment is not held for trading an entity can make an irrevocable election at initial recognition to measure it at fair value through other comprehensive income FVTOCI with only dividend income recognised in profit or loss Despite the fair value requirement for all equity investments IFRS 9 contains guidance on when cost may be the best estimate of fair value and also when it might not be representative of fair value Derivatives All derivatives including those linked to unquoted equity investments are measured at fair value Embedded derivatives The embedded derivative concept of IAS 39 is not included in IFRS 9 Consequently embedded derivatives that under IAS 39 would have been separately accounted for at FVTPL because they were not closely related to the financial host asset will no longer be separated Instead the contractual cash flows of the financial asset are assessed in their entirety and the asset as a whole is measured at FVTPL if any of its cash flows do not represent payments of principal and interest Reclassification For debt instruments reclassification is required between FVTPL and amortised cost or vice versa if the entity s business model objective for its financial assets changes so its previous model assessment would no longer apply IFRS 9 amends some of the requirements of IFRS 7 Financial Instruments Disclosures including added disclosures about investments in equity instruments designated as at FVTOCI Related Topics Resources IASB finalised

    Original URL path: http://www.iasplus.com/en/news/2009/November/news5269 (2016-02-10)
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  • IAS Plus newsletter — IFRS 9 'Financial Instruments'
    and is effective from 1 January 2013 with early adoption permitted The exposure draft for this Standard included both financial assets and financial liabilities within its scope however due to concerns raised with the proposals for financial liabilities the scope was restricted to only financial assets New requirements for classification and measurement of financial liabilities derecognition of financial instruments impairment and hedge accounting are expected to be added to IFRS 9 in 2010 as illustrated in the timetable As a result IFRS 9 will eventually be a complete replacement for IAS 39 Financial Instruments Recognition and Measurement Download Related Topics Publication series IFRS in Focus Projects Financial instruments Classification and measurement Financial instruments Comprehensive project Standards IFRS 9 Financial Instruments Quick links IFRS 9 Financial Instruments Financial instruments Classification and measurement Financial instruments Comprehensive project 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 a number of tentative agenda decisions of the IFRS Interpretations Committee 19 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 IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes

    Original URL path: http://www.iasplus.com/en/publications/global/ifrs-in-focus/2009/ias-plus-newsletter-2014-ifrs-9-financial-instruments (2016-02-10)
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  • IASB issues additions to IFRS 9 for financial liability accounting
    limiting change to that required to address the own credit problem With the new requirements an entity choosing to measure a liability at fair value will present the portion of the change in its fair value due to changes in the entity s own credit risk in the other comprehensive income OCI section of the income statement rather than within profit or loss IFRS 9 applies to financial statements for annual periods beginning on or after 1 January 2013 Entities are permitted to apply the new requirements in earlier periods however if they do they must also apply the requirements in IFRS 9 that relate to financial assets Click for IASB press release PDF 33k IASB feedback statement PDF 95k IAS Plus summary of IFRS 9 Financial Instruments IAS Plus summary of the IASB project to replace IAS 39 Accounting for the impairment of financial assets IAS Plus summary of the IASB project to replace IAS 39 Hedge accounting Related Topics Resources IASB finalised pronouncements Projects Financial instruments Classification and measurement Financial instruments Comprehensive project Standards 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 2016 04 Feb 2016 IASB finalises amendments to IAS 7 under its disclosure initiative 29 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

    Original URL path: http://www.iasplus.com/en/news/2010/October/news6194 (2016-02-10)
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