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  • IASB finalises amendments to IAS 7 under its disclosure initiative
    In October 2015 the IASB decided to split the liquidity part of project off which would need additional and broader analysis and to proceed only with the liabilities reconciliation for the time being This part of the project has now been completed Changes The amendments in Disclosure Initiative Amendments to IAS 7 come with the objective that entities shall provide disclosures that enable users of financial statements to evaluate changes in liabilities arising from financing activities To achieve this objective the IASB requires that the following changes in liabilities arising from financing activities are disclosed to the extent necessary i changes from financing cash flows ii changes arising from obtaining or losing control of subsidiaries or other businesses iii the effect of changes in foreign exchange rates iv changes in fair values and v other changes The IASB defines liabilities arising from financing activities as liabilities for which cash flows were or future cash flows will be classified in the statement of cash flows as cash flows from financing activities It also stresses that the new disclosure requirements also relate to changes in financial assets if they meet the same definition The amendments state that one way to fulfil the new disclosure requirement is to provide a reconciliation between the opening and closing balances in the statement of financial position for liabilities arising from financing activities This is a departure from the December 2014 exposure draft that had proposed that such a reconciliation should be required Finally the amendments state that changes in liabilities arising from financing activities must be disclosed separately from changes in other assets and liabilities Dissenting opinion One Board member voted against the publication of the amendments as this Board member believes that i the amendments may provide incomplete information about an entity s management of liquidity ii the amendments do not meet the needs of users of financial statements and iii the costs of preparing the disclosure will be considerable and may outweigh the benefits Effective date and transition requirements The amendments are effective for annual periods beginning on or after 1 January 2017 Earlier application is permitted Since the amendments are being issued less than one year before the effective date entities need not provide comparative information when they first apply the amendments Additional information Please click for IASB press release link to IASB website Access to the amendments on the IASB website Our Need to know publication Our UK Accounting Plus project page on Disclosure initiative Net debt Related Topics Resources IASB finalised pronouncements International Accounting Standards Board IASB Projects Disclosure initiative Net debt Standards IAS 7 Statement of Cash Flows 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

    Original URL path: http://www.iasplus.com/en-gb/news/2016/01/ias-7?set_language=en-gb (2016-02-10)
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  • IASB proposes amendments to IAS 7 as result of the Disclosure initiative
    to see how presentation and disclosure principles and requirements in existing Standards can be improved Among them is a narrow scope project on IAS 7 Statement of Cash Flows to improve information provided to users of financial statements about an entity s financing activities and liquidity Suggested changes The IASB proposes in ED 2014 6 Disclosure Initiative Proposed amendments to IAS 7 amendments with two objectives Improved information about an entity s financing activities excluding equity items The IASB proposes that an entity should disclose a reconciliation of the amounts in the opening and closing statements of financial position for each item for which cash flows have been or would be classified as financing activities in the statement of cash flows excluding equity items The reconciliation should include i opening balances in the statement of financial position ii movements in the period and iii closing balances in the statement of financial position The proposed amendments also include an illustrative example Improved disclosures about the liquidity of an entity The IASB proposes to extend the disclosures by adding required disclosures about restrictions that affect the decisions of an entity to use cash and cash equivalent balances including tax liabilities that would arise on the repatriation of foreign cash and cash equivalent balances This is also the first time an IASB Exposure Draft includes proposed changes to the IFRS Taxonomy to reflect the effect of the proposed amendments Dissenting opinion One Board member voted against the publication of the ED as this Board member believes that i it would be more appropriate to address the suggested amendments from a broader point of view as part of the principles of disclosure research project ii the proposed amendments do not meet the needs of users of financial statements and iii the costs of preparing the proposed reconciliation could be larger than expected Effective date and transition requirements The ED does not contain a proposed effective date However the ED proposes that the amendments would be applied prospectively without further transition requirements Additional information Please click for IASB press release link to IASB website Access to the exposure draft on the IASB website Deloitte s IFRS in Focus newsletter explaining the amendments Our IAS Plus project page on Disclosure initiative Net debt Information on finalised amendments to IAS 1 under the Disclosure initiative also published today Related Topics Resources IASB exposure drafts International Accounting Standards Board IASB Projects Disclosure initiative Net debt Standards IAS 7 Statement of Cash Flows 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

    Original URL path: http://www.iasplus.com/en/news/2014/12/di-ias-7 (2016-02-10)
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  • Neue ausführliche Ausgabe der 'Investor Perspectives' zum neuen Leasingstandard
    Sue Lloyd die die wesentlichen Merkmale des neuen Leasingstandards Am 13 Januar 2016 hat der IASB IFRS 16 Leasingverhältnisse den neuen Standard zur Bilanzierung von Leasingverhältnissen veröffentlicht Für Leasingnehmer sieht der neue Standard ein Bilanzierungsmodell vor das auf eine Unterscheidung zwischen Finanzierungs und Mietleasing verzichtet Künftig werden die meisten Leasingvereinbarungen in der Bilanz zu erfassen sein Für Leasinggeber bleiben die Regelungen aus IAS 17 Leasingverhältnisse weitgehend bestehen so dass hier auch künftig zwischen Finanzierungs und Mietleasingvereinbarungen zu unterscheiden ist In dieser Ausgabe der Investor Perspective s erläutert Sue Lloyd zunächst die wesentlichen Änderungen und ihre Auswirkungen für Anleger In einem Anhang bietet der Artikel einen ausführlichen tabellarischen Vergleich zwischen IFRS 16 IAS 17 und den demnächst erwarteten neuen US GAAP Vorschriften A New Lease of Life steht Ihnen auf der Internetseite des IASB zur Verfügung Dort finden Sie auch ein Archiv aller bisher erschienenen Ausgaben Zugehörige Themen Ressourcen IASB Projekte Leasingverhältnisse IFRS 16 Standards IAS 17 IFRS 16 Zugehörige Nachrichten Rotes Buch 2016 erscheint im März 09 02 2016 DRSC Stellungnahme zu den vorgeschlagenen Änderungen an IFRS 4 in Bezug auf IFRS 9 09 02 2016 Reaktionen auf die vorgeschlagenen Änderungen mit denen Bedenken in Bezug auf die unterschiedliche Zeitpunkte des Inkrafttretens von IFRS 9 und dem neuen Standard zu Versicherungen adressiert werden sollen 08 02 2016 Wir nehmen Stellung zu den vorgeschlagenen Änderungen an IFRS 4 in Bezug auf IFRS 9 08 02 2016 FEE Papier zu Fragen zur Übernahme von IFRS 9 08 02 2016 Neuer IFRS Leasingstandard für mehr Transparenz 08 02 2016 Alle zugehörigen Zugehörige Publikationen Stellungnahme von Deloitte zu den vorgeschlagenen Änderungen an IFRS 4 in Bezug auf IFRS 9 08 02 2016 Neuer IFRS Leasingstandard für mehr Transparenz 08 02 2016 IFRS in Focus Newsletter zu den Änderungen an IAS 7 01 02 2016

    Original URL path: http://www.iasplus.com/de/news/2016/januar/investor-perspectives?set_language=de (2016-02-10)
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  • IASB issues "Investor Perspectives" article on leases
    Assurance Part I IFRS January 2014 February 2014 March 2014 April 2014 May 2014 June 2014 July 2014 August 2014 September 2014 October 2014 November 2014 December 2014 January 2015 February 2015 March 2015 April 2015 May 2015 June 2015 July 2015 August 2015 September 2015 October 2015 November 2015 December 2015 January 2016 IASB issues Investor Perspectives article on leases February 2016 Part II ASPE Part III ASNPO Public sector Securities Projects Publications Resources Standards Info IASB issues Investor Perspectives article on leases Jan 29 2016 On January 29 2016 the International Accounting Standards Board IASB issued the latest issue of the Investor Perspectives In this edition Sue Lloyd IASB Board member discusses the key features in the new Leases standard This issue features A discussion on why there was a change in the accounting for leases and what these changes mean to investors A comparison between IFRS 16 previous IFRS standards and future US GAAP requirements Illustrative example For more in for ma tion see the press release and Investor Per spec tives article on the IASB s Web site Related Topics Projects IFRS 16 Leases Completed Standards IFRS 16 Leases Related news IASB issues new leasing standard Jan 13 2016 Hoogervorst discusses major IASB projects at European Parliament meeting Jan 11 2016 IASB announces IFRS 16 release date Jan 06 2016 Little to fear in new world of lease accounting Jan 04 2016 FASB to issue its final standard on leases Nov 11 2015 October 2015 IASB Update Leases Oct 30 2015 All Related Related Publications Robert Bruce interviews Bringing greater clarity to leases IFRS 16 Jan 13 2016 IFRS Project Insights Leases Nov 02 2015 Q2 2015 IFRS quarterly technical update Bringing clarity to an IFRS world May 27 2015 IFRS in Focus Decisions reached on

    Original URL path: http://www.iasplus.com/en-ca/news/part-i-ifrs/2016-1/investor-perspectives?set_language=en-ca (2016-02-10)
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  • L’IASB publie un article de la série Investor Perspectives sur les contrats de location
    Septembre 2015 Octobre 2015 Novembre 2015 Décembre 2015 January 2016 L IASB publie un article de la série Investor Perspectives sur les contrats de location 2016 2 Partie II NCECF Partie III NCOSBL Secteur publiic Valeurs mobilières Projets Publications Ressources Info L IASB publie un article de la série Investor Perspectives sur les contrats de location 29 janv 2016 Le 29 janvier 2016 l International Accounting Standards Board IASB a publié un nouvel article de sa série Investor Perspectives dans lequel Sue Lloyd membre du conseil de l IASB explique les principales caractéristiques de la nouvelle norme sur les contrats de location Cet article renferme une explication de la raison pour laquelle des modifications ont été apportées à la comptabilisation des contrats de location et de leurs répercussions sur les investisseurs une comparaison entre IFRS 16 les anciennes IFRS et les futures exigences des PCGR des États Unis un exemple d application Pour en savoir davantage lire le communiqué de presse et l article de la série Investor Per spec tives sur le site Web de l IASB Sujets connexes Projets IFRS 16 Contrats de location Terminé Normes IFRS 16 Contrats de location Nouvelles connexes L IASB publie une nouvelle norme sur les contrats de location 13 janv 2016 M Hoogervorst discute de projets prioritaires de l IASB lors de la réunion du Parlement européen 11 janv 2016 L IASB communique la date de publication d IFRS 16 06 janv 2016 Peu à craindre des nouvelles règles de comptabilisation des contrats de location 04 janv 2016 Le FASB publiera prochainement sa norme définitive sur les contrats de location 12 nov 2015 Bulletin IASB Update d octobre 2015 Contrats de location 30 oct 2015 Liste complète Publications connexes Entrevues de Robert Bruce Faire la lumière sur les contrats de location IFRS

    Original URL path: http://www.iasplus.com/fr-ca/nouvelles/part-i-ifrs/2016-1/investor-perspectives?set_language=fr-ca (2016-02-10)
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  • IASB issues "Investor Perspectives" article on leases
    of Investor Perspectives In this edition Sue Lloyd IASB board member discusses the key features in the new leases standard This issue features A discussion on why there was a change in the accounting for leases and what these changes mean to investors A comparison between the requirements in IFRS 16 previous IFRS guidance and future US GAAP requirements Illustrative examples For more in for ma tion see the press release and Investor Per spec tives article on the IASB s Web site Related Topics Resources International Accounting Standards Board IASB Projects Leases IFRS 16 Standards IFRS 16 Leases Other IASB Investor Perspectives 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 February 2016 IASB meeting agenda posted 05 Feb 2016 EFRAG Board conference call February 2016 04 Feb 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 Need to know IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities 01 Feb 2016 Need to know IASB issues amendments to IAS 12 to clarify the recognition of deferred tax assets for unrealised losses related to debt instruments measured at fair value 29 Jan 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 All Related Related Discussions Leases 20 Oct 2015 Insurance contracts 20 May 2015 Leases 17 Mar 2015 Leases 19 Feb 2015 All Related

    Original URL path: http://www.iasplus.com/en-gb/news/2016/01/investor-perspectives?set_language=en-gb (2016-02-10)
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  • January
    propose such changes related to insurance troubled debt restructurings fair value measurement profit recognition sales of financial assets cloud computing arrangements and transition guidance The Board directed its staff to begin drafting a proposed ASU for a vote by written ballot In addition the Board tentatively decided to propose technical corrections and improvements related to revenue see Deloitte s related journal entry and consolidations see Deloitte s related journal entry and directed its staff to begin drafting two separate proposed ASUs for written ballot For more information see the tentative Board decisions on the FASB s Web site Financial performance reporting The FASB discussed staff research on possible ways of reporting income statement information by function by nature or both and directed its staff to evaluate and clarify the project s objective No decisions were made For more information see the tentative Board decisions on the FASB s Web site IFRS Foundation publishes proposed IFRS taxonomy update for IFRS 16 Leases Jan 21 2016 The IFRS Foundation has published a proposed IFRS taxonomy update IFRS Taxonomy 2015 IFRS 16 Leases This proposed update includes taxonomy concepts that reflect the new guidance in IFRS 16 Leases as well as amended ref er ences related to the deferral of the effective date of IFRS 15 Revenue From Contracts With Customers Comments on the proposed taxonomy update are due by March 21 2016 For more in for ma tion see the press release and proposed taxonomy update on the IASB s Web site IASB publishes amendments related to the recognition of deferred tax assets for unrealized losses Jan 19 2016 The IASB has published final amendments Recognition of Deferred Tax Assets for Unrealised Losses to the guidance in IAS 12 Income Taxes The amendments clarify the following Un re al ized losses on debt in stru ments mea sured at fair value and mea sured at cost for tax pur poses give rise to a de ductible tem po rary dif fer ence re gard less of whether the debt in stru ment s holder expects to recover the car ry ing amount of the debt in stru ment by sale or by use The car ry ing amount of an asset does not limit the es ti ma tion of prob a ble future taxable profit Es ti mates of future taxable profit exclude tax de duc tions re sult ing from the re ver sal of de ductible tem po rary dif fer ences An entity as sesses a de ferred tax asset in com bi na tion with other de ferred tax assets When tax law re stricts the uti liza tion of tax losses an entity assesses a de ferred tax asset in com bi na tion with other de ferred tax assets of the same type The amendments are effective for annual periods beginning on or after January 1 2017 earlier application is permitted As transition relief an entity may recognize the change in the opening equity for

    Original URL path: http://www.iasplus.com/en-us/news/2016/01?set_language=en-us (2016-02-10)
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  • IFRS-Musterkonzernabschluss 2015 in englischer Sprache
    Deloitte IASB Stellungnahmen von Deloitte Anderweitige IFRS e Learning Publikationen von Deloitte Großbritannien Publikationen von Deloitte Deutschland Publikationen von Deloitte Kanada Publikationen von Deloitte Schweiz Publikationen von Deloitte Südafrika Publikationen von Deloitte USA Publikationen von weiteren Deloitte Mitgliedsfirmen Sonstige Veröffentlichungen Info IFRS Musterkonzernabschluss 2015 in englischer Sprache Veröffentlicht am 23 09 2015 Das IFRS Global Office von Deloitte hat die Publikation International GAAP Holdings Limited Musterkonzernabschluss für am 31 Dezember 2015 endende Geschäftsjahre veröffentlicht In diesem Musterkonzernabschluss wird die Anwendung der Ausweis und Angabevorschriften der International Financial Reporting Standards IFRS für Geschäftsjahre die am 31 Dezember 2015 enden durch ein Unternehmen das kein Erstanwender der IFRS ist veranschaulicht Er zeigt die Auswirkungen der Anwendung der IFRS die verpflichtend anzuwenden sind auf die Berichterstattung über Geschäftsjahre die am 1 Januar 2015 beginnen Der Musterkonzernabschluss ist in zwei Abschnitte aufgeteilt Abschnitt 1 Überblick über neue und überarbeitete International Financial Reporting Standards IFRS Überblick über neue und überarbeitete IFRS die für Berichtsperioden die am 31 Dezember 2015 enden verpflichtend anzuwenden sind Überblick über neue und überarbeitete IFRS die für Berichtsperioden die am 31 Dezember 2015 enden noch nicht verpflichtend anzuwenden sind aber vorzeitig angewendet werden dürfen Abschnitt 2 Musterkonzernabschluss für die International GAAP Holdings Limited zum 31 Dezember 2015 Sie können sich die englischsprachige Publikation nachfolgend herunterladen Download Zugehörige Themen Publikationsreihe Musterabschluss Checkliste in englischer Sprache Ressourcen Deloitte Publikationen mit IFRS Bezug Standards Zeitpunkte des Inkrafttretens der Standards des IASB Zeitpunkte des Inkrafttretens von Interpretationen Sonstige Musterkonzernabschlüsse Quicklinks Musterkonzernabschluss Checkliste in englischer Sprache Zeitpunkte des Inkrafttretens der Standards des IASB Zugehörige Nachrichten Umfassende deutschsprachige Erläuterung des neuen Leasingstandards 14 01 2016 Bilanz für das Jahr 2015 14 01 2016 Zusammenfassung der Diskussionen bei der dritten ITG Sitzung in deutscher Sprache 22 12 2015 Neue Ausgabe des Versicherungsnewsletters 22 12 2015 IASB verschiebt Zeitpunkt

    Original URL path: http://www.iasplus.com/de/publications/global/models-checklists/2015/ifrs-mfs-2015?set_language=de (2016-02-10)
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