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  • European Union formally adopts amendments to IAS 16 and IAS 41
    2001 2000 Info European Union formally adopts amendments to IAS 16 and IAS 41 24 Nov 2015 The European Union has published a Commission Regulation endorsing Agriculture Bearer Plants Amendments to IAS 16 and IAS 41 Commission Regulation EC No 2015 2113 of 23 November 2015 amending Regulation EC No 1126 2008 adopting certain international accounting standards in accordance with Regulation EC No 1606 2002 of the European Parliament and of the Council published in the Official Journal on 24 November 2015 adopts Agriculture Bearer Plants Amendments to IAS 16 and IAS 41 issued by the IASB in June 2014 The EU effective date is the same as the IASB s effective date annual periods beginning on or after 1 January 2016 with earlier appication permitted Related Topics Resources Adoption of IFRS by country European Commission IFRSs in Europe Events of 2015 Standards IAS 16 Property Plant and Equipment IAS 41 Agriculture Related news 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 Roadmap drawn up for IFRS convergence of Indian banks and insurers 19 Jan 2016 European consultation on non financial reporting guidelines 15 Jan 2016 India sets up transition facilitation group 12 Jan 2016 All Related Related Publications Deloitte comment letter on tentative agenda decision on IAS 16 and IAS 38 Variable payments for an asset 19 Jan 2016 EFRAG endorsement status report 16 December 2015 16 Dec 2015 EFRAG endorsement status report 3 December 2015 03 Dec 2015 EFRAG endorsement status report 25 November 2015 25 Nov 2015 All Related Related Discussions IAS 16 IAS 38 IFRIC 12 Variable payments for

    Original URL path: http://www.iasplus.com/en/news/2015/11/eu-ias-16-ias-41 (2016-02-10)
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  • European Union formally adopts Annual Improvements to IFRS - Cycle 2010-2012 and amendments to IAS 19
    IASB in December 2013 The amendments impacted seven standards IFRS 2 Share based Payment IFRS 3 Business Combinations IFRS 8 Operating Segments IFRS 13 Fair Value Measurement changes to the Basis for Conclusions only so not part of the EU endorsement IAS 16 Property Plant and Equipment IAS 24 Related Party Disclosures and IAS 38 Intangible Assets Commission Regulation EC No 2015 29 of 17 December 2014 amending Regulation EC No 1126 2008 adopting certain international accounting standards in accordance with Regulation EC No 1606 2002 of the European Parliament and of the Council published in the Official Journal on 9 January 2015 adopts Defined Benefit Plans Employee Contributions Amendments to IAS 19 issued by the IASB in November 2013 The amendments 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 All amendments are effective in the EU for annual periods beginning on or after 1 February 2015 however earlier application is permitted so EU companies can adopt in accordance with the IASB effective date 1 July 2014 Note The European Financial Reporting Advisory Group EFRAG has updated its endorsement status report to reflect the adoptions Related Topics Resources IFRSs in Europe Events of 2015 Adoption of IFRS by country European Commission Standards IAS 19 Employee Benefits 2011 IAS 16 Property Plant and Equipment IAS 24 Related Party Disclosures IAS 38 Intangible Assets IFRS 2 Share based Payment IFRS 3 Business Combinations IFRS 8 Operating Segments Related news 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 IPSASB publishes proposed guidance on public sector combinations 29 Jan 2016 We comment on a number of tentative

    Original URL path: http://www.iasplus.com/en/news/2015/01/eu-adoption (2016-02-10)
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  • 16th ESMA enforcement decisions report released
    sions taken by in di vid ual European en forcers as a source of in for ma tion to foster ap pro pri ate ap pli ca tion of IFRS The pub li ca tion of en force ment de ci sions is designed to inform market par tic i pants about which accounting treat ments European national en forcers may consider as com ply ing with IFRS i e whether the treat ments are con sid ered as being within the accepted range of those per mit ted by IFRS ESMA con sid ers the pub li ca tion of the de ci sions together with the ra tio nale behind them will con tribute to a con sis tent ap pli ca tion of IFRS in the European Union Topics covered in the latest batch of extracts covering the period from August 2012 to March 2014 include Standard Topic IAS 1 Presentation of Financial Statements IAS 39 Financial Instruments Recognition and Measurement IFRS 7 Financial Instruments Disclosures Disclosure of forborne loans IFRS 3 Business Combinations IFRS 13 Fair Value Measurement Fair value of consideration paid in shares IAS 32 Financial Instruments Presentation Recognition of a liability payable to equity holders IAS 7 Statement of Cash Flows IAS 16 Property Plant and Equipment IAS 18 Revenue Presentation of statement of cash flows IFRS 5 Non current Assets Held for Sale and Discontinued Operations Presentation of discontinued operations Presentation of non current assets held for sale IAS 12 Income Taxes IFRS 5 Non current Assets Held for Sale and Discontinued Operations Deferred tax assets upon disposal of a subsidiary IAS 12 Income Taxes IAS 16 Property Plant and Equipment IAS 40 Investment Property Accounting for the effects of specific tax regime IAS 36 Impairment of Assets Key assumptions used in the impairment test of goodwill IAS 38 Intangible Assets IFRS 6 Exploration for and Evaluation of Mineral Resources Disclosures related to capitalised costs IFRS 8 Operating Segments Disclosure of major customers Click for access to the full report link to ESMA website Related Topics Resources IFRSs in Europe Events of 2014 Standards IAS 7 Statement of Cash Flows IAS 12 Income Taxes IAS 16 Property Plant and Equipment IAS 18 Revenue IAS 32 Financial Instruments Presentation IAS 36 Impairment of Assets IAS 38 Intangible Assets IAS 39 Financial Instruments Recognition and Measurement IAS 40 Investment Property IFRS 3 Business Combinations IFRS 5 Non current Assets Held for Sale and Discontinued Operations IFRS 6 Exploration for and Evaluation of Mineral Resources IFRS 7 Financial Instruments Disclosures IFRS 8 Operating Segments IFRS 13 Fair Value Measurement IAS 1 Presentation of Financial Statements Other European Securities and Markets Authority ESMA Regulation and enforcement 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 IASB finalises amendments to IAS 7 under

    Original URL path: http://www.iasplus.com/en/news/2014/11/esma (2016-02-10)
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  • We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
    16 Property Plant and Equipment and IAS 2 Inventories Core inventories Deloitte comment letter July 2014 Committee discussion IAS 16 Property Plant and Equipment Accounting for proceeds and cost of testing on fixed assets Deloitte comment letter July 2014 Committee discussion IAS 21 The Effects of Changes in Foreign Exchange Rates Foreign exchange restrictions and hyperinflation Deloitte comment letter July 2014 Committee discussion IAS 39 Financial Instruments Holder s accounting for the exchange of equity instruments Deloitte comment letter July 2014 Committee discussion IFRS 12 Disclosure of Interests in Other Entities Disclosure of summarised financial information about material joint ventures and associates Deloitte comment letter July 2014 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 2 Inventories IAS 16 Property Plant and Equipment IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 39 Financial Instruments Recognition and Measurement IFRS 12 Disclosure of Interests in Other Entities 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 We comment on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 We comment on two IFRIC draft Interpretations 19 Jan 2016 We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee 19 Jan 2016 January 2016 IFRS Interpretations Committee meeting notes posted 12 Jan 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016

    Original URL path: http://www.iasplus.com/en/news/2014/09/dcl-ifric-upd (2016-02-10)
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  • Deloitte comment letter on tentative agenda decision on IAS 16 and IAS 38 — Variable payments for an asset
    on the IFRS Interpretations Committee s publication in the November IFRIC Update of the tentative decision not to take onto the Committee s agenda the accounting for variable payments to be made for the purchase of an item of property plant and equipment or an intangible asset outside of a business combination We disagree with the with the IFRS Interpretations Committee s decision not to add this item onto its agenda the tentative agenda rejection could be read as expressing two acceptable analyses that there is or is not a liability prior to the occurrence of the activity triggering payment divergent practices exist and will continue We believe that this issue should be referred to the IASB for consideration Download the full comment letter below Download Related Topics Publication series Deloitte comment letters IASB IFRIC IFRSF Resources IFRS Interpretations Committee Projects IFRS Interpretations Committee agenda discussions Standards IAS 16 Property Plant and Equipment IAS 38 Intangible Assets Related news We comment on two IFRIC draft Interpretations 19 Jan 2016 We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee 19 Jan 2016 January 2016 IFRS Interpretations Committee meeting notes posted 12 Jan 2016 Pre meeting summaries for the January IFRS Interpretations Committee meeting 08 Jan 2016 Three reappointments made to the IFRS Interpretations Committee 05 Jan 2016 Agenda for the January 2016 IFRS Interpretations Committee meeting 04 Jan 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 Deloitte comment letter on IFRIC draft Interpretation 2015 2 Foreign currency transactions and advance consideration 19 Jan 2016 Deloitte comment letter on IFRIC draft Interpretation 2015 1 Uncertainty over income tax treatments 19

    Original URL path: http://www.iasplus.com/en/publications/global/comment-letters/2016/nov-ifric-upd-ias-16 (2016-02-10)
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  • EFRAG endorsement status report 3 December 2015
    to the special situation in Brussels therefore ARC votes on IFRS 15 and amendments to IFRS 10 IFRS 12 and IAS 28 will not occur until the first quarter of 2016 Accordingly endorsement of these pronouncement is now expected in the second quarter of 2016 Download Related Topics Publication series EFRAG endorsement status reports Resources European Financial Reporting Advisory Group EFRAG IASB finalised pronouncements IFRSs in Europe Events of 2015 EFRAG IFRS endorsement status reports Standards IAS 16 Property Plant and Equipment IAS 28 Investments in Associates and Joint Ventures 2011 IAS 38 Intangible Assets IFRS 10 Consolidated Financial Statements IFRS 12 Disclosure of Interests in Other Entities IFRS 15 Revenue from Contracts with Customers Related news 2016 IFRS Red Book coming in March 09 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 FASB constituents of the TRG will continue to meet 02 Feb 2016 IASB finalises amendments to IAS 7 under its disclosure initiative 29 Jan 2016 We comment on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 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 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 All Related Related Discussions IFRS 9 IAS 28 Is measurement of long term interests in associates and joint ventures including impairment in accordance with IFRS 9 IAS 28 or both 10 Nov 2015 IAS 16

    Original URL path: http://www.iasplus.com/en/publications/efrag/2015/3-december (2016-02-10)
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  • EFRAG endorsement status report 25 November 2015
    2015 Published on 25 Nov 2015 This endorsement status report update reflects that the European Union has published Commission Regulations adopting Agriculture Bearer Plants Amendments to IAS 16 and IAS 41 and Accounting for Acquisitions of Interests in Joint Operations Amendments to IFRS 11 for use in the European Union Download Related Topics Publication series EFRAG endorsement status reports Resources IASB finalised pronouncements IFRSs in Europe Events of 2015 EFRAG IFRS endorsement status reports European Financial Reporting Advisory Group EFRAG Standards IFRS 11 Joint Arrangements IAS 16 Property Plant and Equipment IAS 41 Agriculture Related news 2016 IFRS Red Book coming in March 09 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 We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee 19 Jan 2016 IASB finalises amendments regarding the recognition of deferred tax assets for unrealised losses 19 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 IFRS 11 Remeasurement of previously held interests 12 Jan 2016 IAS 16 IAS 38 IFRIC 12 Variable payments for asset purchases and payments made by an operator to a grantor 10 Nov 2015 IFRS implementation issues 22 Oct 2015 IFRS implementation issues 22 Sep 2015 All Related Related Dates Effective date of

    Original URL path: http://www.iasplus.com/en/publications/efrag/2015/25-november (2016-02-10)
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  • EFRAG endorsement status report 20 July 2015
    status report update reflects that the Accounting Regulatory Committee ARC voted in favour of adopting Amendments to IAS 16 and IAS 41 Bearer Plants issued in June 2014 Amendments to IAS 16 and IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation issued in May 2014 and Amendments to IFRS 11 Accounting for Acquisitions of Interests in Joint Operations issued in May 2014 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 41 Agriculture IFRS 11 Joint Arrangements IAS 16 Property Plant and Equipment IAS 38 Intangible Assets 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 a number of tentative agenda decisions of the IFRS Interpretations Committee 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 IFRS 11 Remeasurement of previously held interests 12 Jan 2016 IAS 16 IAS 38 IFRIC 12 Variable payments for asset purchases and payments made by an operator to a grantor 10 Nov 2015 IFRS implementation issues 22 Oct 2015 IFRS implementation issues 22 Sep

    Original URL path: http://www.iasplus.com/en/publications/efrag/2015/20-july (2016-02-10)
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