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  • European Union formally adopts amendments to IAS 1
    2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 Info European Union formally adopts amendments to IAS 1 21 Dec 2015 The European Union has published a Commission Regulation endorsing the December 2014 amendments to IAS 1 that clarify the standard to address perceived impediments to preparers exercising their judgement in presenting their financial reports Commission Regulation EC No 2015 2406 of 18 December 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 19 December 2015 adopts Disclosure Initiative Amendments to IAS 1 issued by the IASB in December 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 In addition the EU s endorsement is reflected in the updated EFRAG IFRS endorsement status report Related Topics Resources Adoption of IFRS by country European Commission IFRSs in Europe Events of 2015 Standards IAS 1 Presentation of Financial Statements 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 two IFRIC draft Interpretations 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 IFRIC draft Interpretation 2015 1 Uncertainty over income tax treatments 19 Jan 2016 EFRAG endorsement status report 21 December 2015 21 Dec 2015 EFRAG endorsement status report 16 December 2015 16 Dec 2015

    Original URL path: http://www.iasplus.com/en/news/2015/12/eu-ias-1 (2016-02-10)
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  • 18th ESMA enforcement decisions report released
    which accounting treatments European national enforcers may consider as complying with IFRS i e whether the treatments are considered as being within the accepted range of those permitted by IFRS ESMA considers the publication of the decisions together with the rationale behind them will contribute to a consistent application of IFRS in the European Union Topics covered in the latest batch of extracts covering the period from February 2014 to May 2015 include Standard Topic IFRS 5 Non current Assets Held for Sale and Discontinued Operations Presentation of licensed activities as discontinued operations IAS 34 Interim Financial Reporting Disclosures in interim financial statements IAS 19 Employee Benefits Disclosures on post employment benefit plans IAS 34 Interim Financial Reporting IAS 1 Presentation of Financial Statements Going Concern disclosures IFRS 10 Consolidated Financial Statements Control of an entity without holding any equity interest IFRS 10 Consolidated Financial Statements De facto control IAS 36 Impairment of Assets Impairment of goodwill IFRS 13 Fair Value Measurement Fair value measurement for fixed rate loans IAS 36 Impairment of Assets Carrying amounts of a cash generating unit to be tested for impairment IFRS 5 Non current Assets Held for Sale and Discontinued Operations IAS 27 Separate Financial Statements Presentation and disclosure of discontinued operations in separate financial statements Click for access to the full report link to ESMA website The ESMA has also published an updated overview of all enforcement decisions ever published Related Topics Resources IFRSs in Europe Events of 2015 Standards IAS 27 Separate Financial Statements 2011 IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IFRS 5 Non current Assets Held for Sale and Discontinued Operations IFRS 10 Consolidated Financial Statements IFRS 13 Fair Value Measurement IAS 1 Presentation of Financial Statements IAS 19 Employee Benefits 2011 Other European Securities and Markets

    Original URL path: http://www.iasplus.com/en/news/2015/11/esma (2016-02-10)
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  • EFRAG draft comment letter on DI/2015/1
    IFRS Interpretations Committee exposure draft DI 2015 1 Uncertainty over Income Tax Treatments In its draft comment letter EFRAG agrees the guidance proposed in the draft in ter pre ta tion will help reduce the inconsistencies in the accounting for uncertain income tax treatments when determining taxable profits tax bases unused tax losses and tax rates However the EFRAG believes that the proposal may create an inconsistency between uncertainties in income tax treatments and those related to other types of tax or similar positions Comments are requested by 13 January 2016 For more information see the press release and the draft comment letter on the EFRAG website Related Topics Resources IFRS Interpretations Committee EFRAG draft comment letters European Financial Reporting Advisory Group EFRAG Projects IAS 12 Accounting for uncertainties in income taxes Standards IAS 1 Presentation of Financial Statements IAS 12 Income Taxes IAS 37 Provisions Contingent Liabilities and Contingent 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 IASB finalises amendments regarding the recognition of deferred tax assets for unrealised losses 19 Jan 2016 EFRAG publishes summary report for its Conceptual Framework outreach event in Brussels 12 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 All Related Related Publications EFRAG endorsement status report 3 February 2016 04 Feb 2016 EFRAG endorsement status report 29 January 2016 01 Feb 2016 IFRS in Focus 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 20 Jan 2016 EFRAG endorsement status report 19 January 2016 20 Jan 2016

    Original URL path: http://www.iasplus.com/en/news/2015/11/efrag-dcl-di-2015-1 (2016-02-10)
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  • IASB publishes editorial corrections
    or Settlement Availability of a Refund from a Defined Benefit Plan Proposed amendments to IAS 19 and IFRIC 14 2015 Amendments to the IFRS for SMEs Annual Improvements to IFRSs 2012 2014 Cycle IFRS 9 Financial Instruments Editorial corrections to A Guide through IFRS 2014 2015 IFRS Red Book and 2015 IFRS Blue Book affect the following standards IFRS 1 First time Adoption of International Financial Reporting Standards IFRS 3 Business Combinations IAS 1 Presentation of Financial Statements IAS 27 Separate Financial Statements IAS 28 Investments in Associates and Joint Ventures Editorial corrections do not change the meaning or application of pronouncements but instead correct inadvertent errors The editorial corrections can be viewed on the editorial corrections page of the IASB s website Related Topics Resources IASB editorial corrections Standards IFRS 1 First time Adoption of International Financial Reporting Standards IFRS 3 Business Combinations IFRS 9 Financial Instruments IAS 1 Presentation of Financial Statements IAS 19 Employee Benefits 2011 IAS 27 Separate Financial Statements 2011 IAS 28 Investments in Associates and Joint Ventures 2011 IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset Minimum Funding Requirements and their Interaction 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 IPSASB publishes proposed guidance on public sector combinations 29 Jan 2016 EBA launches an impact assessment of IFRS 9 on banks 28 Jan 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08

    Original URL path: http://www.iasplus.com/en/news/2015/09/editorial-corrections (2016-02-10)
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  • EFRAG endorsement status report 21 December 2015
    Publication Directory Global publications Member firm publications Non English publications Third party publications Conceptual Framework bulletins EFRAG endorsement status reports Accounting research papers Miscellaneous IFRS e learning Info EFRAG endorsement status report 21 December 2015 Published on 21 Dec 2015 This en dorse ment status report update reflects the European Commission s endorsement of Amendments to IAS 1 Disclosure Initiative Download Related Topics Publication series EFRAG endorsement status reports Resources EFRAG IFRS endorsement status reports European Financial Reporting Advisory Group EFRAG IASB finalised pronouncements Projects Disclosure initiative IAS 1 amendments Standards IAS 1 Presentation of Financial Statements 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 two IFRIC draft Interpretations 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 Disclosure initative 16 Dec 2014 Disclosure Initiative 20 Nov 2014 Disclosure initiative 24 Oct 2014 Disclosure initiative 22 Oct 2014 All Related Related Dates Effective date of the 2016 disclosure initiative amendments to IAS 7 01 Jan 2017 Effective date of the 2015 amendments to the IFRS for SMEs 01 Jan 2017 Effective date of the 2016 amendments to IAS

    Original URL path: http://www.iasplus.com/en/publications/efrag/2015/21-december (2016-02-10)
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  • EFRAG endorsement status report 4 September 2015
    publications Third party publications Conceptual Framework bulletins EFRAG endorsement status reports Accounting research papers Miscellaneous IFRS e learning Info EFRAG endorsement status report 4 September 2015 Published on 07 Sep 2015 This endorsement status report update reflects that the Accounting Regulatory Committee ARC voted in favour of adopting Equity Method in Separate Financial Statements Amendments to IAS 27 and Disclosure Initiative Amendments to IAS 1 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 1 Presentation of Financial Statements IAS 27 Separate Financial Statements 2011 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 two IFRIC draft Interpretations 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 Fair value measurement 23 Jul 2015 Fair value measurements 27 Apr 2015 Fair value measurement 19 Mar 2015 Disclosure initative 16 Dec 2014 All Related Related Dates Effective date of the 2016 disclosure initiative amendments to IAS 7 01 Jan 2017 Effective date of the 2015 amendments to the IFRS for SMEs 01 Jan 2017

    Original URL path: http://www.iasplus.com/en/publications/efrag/2015/4-september (2016-02-10)
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  • Collections
    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 Collections CM only New or amended standards released in the last six months New or amended standards released in the last three months Outstanding exposure drafts Outstanding exposure drafts Outstanding exposure drafts ASPE Outstanding exposure drafts Outstanding exposure drafts Assurance Outstanding exposure drafts Outstanding exposure drafts IFRS Outstanding exposure drafts Outstanding exposure drafts PSAS Outstanding exposure drafts Outstanding exposure drafts Securities Outstanding exposure drafts Standards effective in 2015 and beyond Standards effective in 2015 and beyond Topical index Updated in the last 3 months Assurance Projects updated in the last three months Updated in the last 3 months Securities Updated in the last 3 months Updated in the last 3 months ASPE Projects updated in the last three months Updated in the last 3 months IFRS Projects updated in the last three months Updated in the last 3 months PSAS Projects updated in the last 3 months Updated in the last six months Projects that have been updated in the last three months Contact us Acknowledgment About CFR Legal Privacy Material on this website

    Original URL path: http://www.iasplus.com/en-ca/collections?set_language=en-ca (2016-02-10)
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  • Collections
    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 Collections CM only Exposés sondages Période de commentaires en cours Valeurs mobilières Exposés sondages Période de commentaires en cours Exposés sondages Période de commentaires en cours Exposés sondages Période de commentaires en cours Exposés sondages Période de commentaires en cours Certification Exposés sondages Période de commentaires en cours Certification Exposés sondages Période de commentaires en cours ASPE Exposés sondages Période de commentaires en cours Exposés sondages Période de commentaires en cours IFRS Exposés sondages dont la période de commentaires n est pas terminée Exposés sondages Période de commentaires en cours NCSP Exposés sondages Période de commentaires en cours Mis à jour dans les 3 derniers mois NCECF Projets mis à jour dans les 3 derniers mois Mis à jour dans les 3 derniers mois Valeurs mobilières Projets mis à jour dans les 3 derniers mois Mis à jour dans les 3 derniers mois IFRS Projets mis à jour dans les 3 derniers mois Mis à jour dans les 3 derniers mois NCSP Projets mis à jour dans les 3 derniers mois Mis à jour dans les 3 dernier mois Certification Projets mis à jour au cours des trois derniers mois Mis à jour dans les six derniers mois Projets qui ont été mis à jour au cours des trois derniers mois Normes applicables à partir de 2015 Normes applicables à partir de 2015 Normes récemment publiées ou modifiées Normes récemment publiées ou modifiées au cours des trois derniers mois Communiquez avec nous Reconnaissance À propos de CIF Juridique Confidentialité Le contenu du présent site Web est la propriété exclusive de Deloitte

    Original URL path: http://www.iasplus.com/fr-ca/collections?set_language=fr-ca (2016-02-10)
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