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    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 Navigation Industry publications News and publications on selected topics US GAAP Plus Weekly Roundup Info Collections Industry publications News and publications on selected topics U S publications Last 30 days US GAAP Plus Weekly Roundup Weekly Roundup is a digest of news developments and Deloitte publications related to U S and international accounting topics 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

    Original URL path: http://www.iasplus.com/en-us/collections?set_language=en-us (2016-02-10)
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  • Collections
    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 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 Collections 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 See Legal for additional copyright and other legal information Deloitte refers to one

    Original URL path: http://www.iasplus.com/en/collections/sitemap (2016-02-10)
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  • IFRS 15 news
    9 November 2015 meeting the FASB s and IASB s joint revenue transition resource group TRG discussed potential issues related to implementing the boards new revenue standard Revenue transition resource group releases meeting agenda 03 Nov 2015 The FASB and IASB have released the agenda for the next meeting of their joint revenue transition resource group TRG which will be held on 9 November 2015 AICPA begins developing revenue recognition implementation guidance 03 Nov 2015 The Financial Reporting Executive Committee of the American Institute of Certified Public Accountants AICPA has released for public comment nine working drafts on accounting issues associated with the implementation of the new revenue standard What kind of accounting standards should the IASB write 02 Nov 2015 The IASB makes available a paper by IASB member Mary Tokar published in the Journal of Accounting and Management Information Systems JAMIS The paper focuses on a long standing challenge for standard setters What kind of standards should they write We comment on the proposed clarifications to IFRS 15 28 Oct 2015 We have published our comment letter on the International Accounting Standards Board s IASB Exposure Draft ED 2015 6 Clarifications to IFRS 15 IFRS 15 ESMA believes the IASB has identified the right issues calls for clear documentation of impacts of differences between IASB and FASB 08 Oct 2015 The European Securities and Markets Authority ESMA has commented on the IASB exposure draft ED 2015 6 Clarifications to IFRS 15 FASB proposes clarifications to its new revenue standard 30 Sep 2015 The US Financial Accounting Standards Board FASB has issued a proposed ASU Narrow Scope Improvements and Practical Expedients that would amend certain aspects of the Board s May 2014 revenue standard ASU 2014 09 Revenue From Contracts With Customers IPSASB announces strategy for 2015 forward 18 Sep 2015 The International Public Sector Accounting Standards Board IPSASB has released its final strategy and work programme for 2015 2018 Among the projects to be taken up is also a revenue recognition project that will consider the extent to which the principles in IFRS 15 are appropriate for transactions in the public sector IASB defers effective date of IFRS 15 11 Sep 2015 The International Accounting Standards Board IASB has published Effective Date of IFRS 15 deferring the effective date of IFRS 15 Revenue from Contracts with Customers to 1 January 2018 Earlier application of IFRS 15 continues to be permitted Malaysia defers revenue standard and overall effective date for transitioning entities 08 Sep 2015 The Malaysian Accounting Standards Board MASB has announced that the effective date of MFRS 15 Revenue from Contracts with Customers will be deferred to annual periods beginning on or after 1 January 2018 MFRS 15 is word for word identical with IFRS 15 As a result the effective date for Transitioning Entities TEs to apply the Malaysian Financial Reporting Standards MFRSs will also be deferred to annual periods beginning on or after 1 January 2018 EFRAG believes IASB should only clarify IFRS 15 where

    Original URL path: http://www.iasplus.com/en/collections/revenue/revenue-news (2016-02-10)
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  • IFRS 15 events
    July 18 and will consist of financial statement preparers auditors and users representing a wide range of industries geographical locations and public and private companies and organizations October 2014 Transition Resource Group for Revenue meeting 31 Oct 2014 The Joint Transition Resource Group for Revenue Recognition meeting will be held on 31 October 2014 January 2015 Transition Resource Group for Revenue meeting 26 Jan 2015 The Joint Transition Resource Group for Revenue Recognition meeting will be held on 26 January 2015 March 2015 Transition Resource Group for Revenue meeting 30 Mar 2015 The fourth meeting of the Joint Transition Resource Group for Revenue Recognition TRG will be jointly held at the offices of the IASB and FASB on 30 March 2015 Comment letter deadline on deferring the effective date of IFRS 15 03 Jul 2015 The International Accounting Standards Board IASB has published an Exposure Draft ED of proposed amendments to IFRS 15 Revenue from Contracts with Customers on 19 May 2015 The amendments aim at changing the mandatory effective date of IFRS 15 from annual periods beginning on or after 1 January 2017 to annual periods beginning on or after 1 January 2018 Comments are requested by 3 July 2015 July 2015 Transition Resource Group for Revenue meeting 13 Jul 2015 The fifth meeting of the Joint Transition Resource Group for Revenue Recognition TRG will be jointly held at the offices of the IASB and FASB on 13 July 2015 Comment letter deadline for ED on clarifications to IFRS 15 28 Oct 2015 On 30 July 2015 the International Accounting Standards Board IASB published an Exposure Draft ED ED 2015 6 Clarifications to IFRS 15 proposed amendments to IFRS 15 The amendments address three of the five topics identified identifying performance obligations principal versus agent considerations and licensing and

    Original URL path: http://www.iasplus.com/en/collections/revenue/revenue-events (2016-02-10)
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  • Major publications on IFRS 15
    assess whether it is the principal or the agent in contracts that include three or more parties principal versus agent considerations In addition this newsletter reproduces the proposed ASU s 1 questions for respondents and 2 illustrative examples that would amend or supplement the new revenue standard s existing examples IFRS in Focus IASB proposes clarifications to IFRS 15 28 Aug 2015 This edition outlines the proposed clarifications to IFRS 15 Revenue from Contracts with Customers set out in the recent exposure draft ED 2015 6 Clarification to IFRS 15 which was issued in July 2015 for public comment IFRS in Focus Joint meeting on Revenue July 2015 04 Aug 2015 This newsletter summarises the July 2015 meeting of the IASB and FASB joint revenue transition resource group Heads Up FASB confirms decision to defer effective date of new revenue standard by one year 10 Jul 2015 This Heads Up discusses the FASB s recent decision to reaffirm the guidance in its April 2015 proposed Accounting Standards Update ASU Revenue From Contracts With Customers Topic 606 Deferral of the Effective Date which defers for one year the effective date of the new revenue standard ASU 2014 09 for both public and nonpublic entities reporting under U S GAAP and allows early adoption as of the original effective date The FASB s final decision comes after a month long comment period that closed on May 29 2015 Comment letter respondents unanimously supported the deferral of the effective date by at least one year stating that the additional time would allow for more successful implementation of the requirements as entities work through issues associated with IT solutions and adoption of new processes and controls IFRS in Focus IASB proposes amendments to IFRS 15 to defer the effective date by one year 20 May 2015 This newsletter summarises the May 2015 Exposure Draft aimed at deferring the effective date of IFRS 15 Revenue from Contracts with Customers to 1 January 2018 Heads Up FASB issues proposed revenue ASU on licensing and identifying performance obligations 13 May 2015 This Heads Up discusses the FASB s recently issued proposed Accounting Standards Update ASU Identifying Performance Obligations and Licensing which would amend certain aspects of the guidance on these topics in the Board s May 2014 revenue standard Revenue From Contracts With Customers ASU 2014 09 The amendments are being made in response to feedback received by the FASB IASB joint revenue recognition transition resource group which was formed to address potential issues associated with the implementation of ASU 2014 09 Heads Up FASB proposes to defer the new revenue standard for one year 29 Apr 2015 This Heads Up discusses the FASB s proposed Accounting Standards Update to defer for one year the effective date of FASB Accounting Standards Update No 2014 09 Revenue From Contracts With Customers for public and nonpublic entities reporting under U S GAAP IFRS in Focus IASB tentatively decides to defer the effective date of IFRS 15 by one year

    Original URL path: http://www.iasplus.com/en/collections/revenue/major-pubs (2016-02-10)
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  • All IFRS 15 publications
    With Customers The proposed amendments include those related to 1 collectibility 2 presentation of sales tax and other similar taxes collected from customers 3 noncash consideration 4 contract modifications and completed contracts at transition and 5 a transition technical correction The proposal s effective date and transition provisions would be aligned with the requirements of ASU 2014 09 Comments on the proposed ASU are due by November 16 2015 New revenue standard SEC encourages elevation of implementation issues to the FASB IASB joint transition resource group 25 Sep 2015 In recent weeks James Schnurr and Wesley R Bricker chief accountant and deputy chief accountant respectively in the SEC s Office of the Chief Accountant have given speeches in which they have discussed the ongoing efforts to implement the FASB s and IASB s new revenue standard issued as ASU 2014 09 by the FASB and IFRS 15 by the IASB including the ongoing collaboration between preparers auditors and standard setters EFRAG endorsement status report 15 September 2015 15 Sep 2015 This endorsement status report update reflects that EFRAG has finalised its endorsement advice on IFRS 9 Financial Instruments and that the Accounting Regulatory Committee ARC has voted in favour of adopting Annual Improvements to IFRSs 2012 2014 IFRS in Focus IASB issues amendments to defer effective date of IFRS 15 11 Sep 2015 This edition outlines the amendments to IFRS 15 Revenue from Contracts with Customers formalising the deferral of the effective date by one year to 2018 Heads Up FASB proposes amendments to new revenue standard s guidance on principal versus agent considerations 01 Sep 2015 This Heads Up Up summarizes the key provisions of the FASB s proposed ASU that would amend the Board s new revenue standard to address issues raised regarding how an entity should assess whether it is the principal or the agent in contracts that include three or more parties principal versus agent considerations In addition this newsletter reproduces the proposed ASU s 1 questions for respondents and 2 illustrative examples that would amend or supplement the new revenue standard s existing examples IFRS in Focus IASB proposes clarifications to IFRS 15 28 Aug 2015 This edition outlines the proposed clarifications to IFRS 15 Revenue from Contracts with Customers set out in the recent exposure draft ED 2015 6 Clarification to IFRS 15 which was issued in July 2015 for public comment FASB issues ASU to defer the effective date of the new revenue standard 13 Aug 2015 Yesterday the FASB issued ASU 2015 14 which defers the effective date of the Board s revenue standard ASU 2014 09 by one year for all entities and permits early adoption on a limited basis IFRS in Focus Joint meeting on Revenue July 2015 04 Aug 2015 This newsletter summarises the July 2015 meeting of the IASB and FASB joint revenue transition resource group EFRAG endorsement status report 23 July 2015 23 Jul 2015 This endorsement status report update reflects that the IASB has voted to

    Original URL path: http://www.iasplus.com/en/collections/revenue/revenue-publications (2016-02-10)
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  • IFRS Industry Insights on the impact of IFRS 15
    the power sector 03 Jun 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the power sector IFRS industry insights Implications of the new revenue recognition standard on the chemicals sector 02 Jun 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the chemicals sector IFRS industry insights Implications of the new revenue recognition standard on the industrial products sector 02 Jun 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the industrial products sector IFRS industry insights Implications of the new revenue recognition standard on the consumer products sector 02 Jun 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the consumer products sector IFRS industry insights Implications of the new revenue recognition standard on the investment management sector 28 May 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the investment management sector IFRS industry insights Implications of the new revenue recognition standard on the life sciences sector 28 May 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the life sciences sector the standard could have a major impact on the profile of revenue and profit recognition IFRS industry insights Implications of the new revenue recognition standard on the retail wholesale and distribution sector 28 May 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the retail wholesale and distribution sector the standard could have an impact on the profile of revenue and profit recognition IFRS industry insights Implications of the new revenue recognition standard on the travel hospitality and leisure sector 28 May 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the travel hospitality and leisure sector the standard could have an impact on the profile of revenue and profit recognition IFRS industry insights Implications of the new revenue recognition standard on the healthcare sector 28 May 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the healthcare sector IFRS industry insights Implications of the new revenue recognition standard on the technology sector 28 May 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the technology sector the standard could have a major impact on the profile of revenue and profit recognition and may require system changes IFRS industry insights Implications of the new revenue recognition standard on the telecommunications sector 28 May 2014 This publication highlights issues from the new revenue recognition standard that will be of interest to those in the telecommunications sector the standard may require system changes and could have a

    Original URL path: http://www.iasplus.com/en/collections/revenue/ifrs-insights-revenue (2016-02-10)
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  • Robert Bruce interviews on IFRS 15
    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 Navigation Revenue IFRS 15 news IFRS 15 events Major publications on IFRS 15 All IFRS 15 publications IFRS Industry Insights on the impact of IFRS 15 Robert Bruce interviews on IFRS 15 Info Robert Bruce interviews on IFRS 15 A collection of Robert Bruce interviews related to the May 2014 revenue recognition standard Robert Bruce interviews A detailed look at the new revenue framework IFRS 15 Revenue from Contracts with Customers 23 Jun 2014 In this interview Robert speaks with Phil Barden a Partner in the Deloitte UK IFRS Centre of Excellence and Amy Haworth a Senior Manager in the Deloitte UK IFRS Centre of Excellence They discuss in greater detail the core principles underpinning the IFRS 15 framework and potential issues that certain IFRS reporters may encounter when implementing this standard They additionally discuss certain guidance that IFRS 15 introduces of which IFRS reporters will need to be aware such as disclosures contract modifications and customer options to purchase additional goods and services and transition options Robert Bruce interviews IFRS 15 Revenue from Contracts with Customers 28 May 2014 In this interview Robert speaks with Phil Barden Leader of Deloitte Expert Advisory Panel on Revenue Recognition Panos Kakoullis Head of Audit of Deloitte UK William Touche a Senior Partner of Deloitte UK s Technology Group and Mark Beddy a Senior Partner of Deloitte UK s Real Estate Group They discuss the background to the new standard on revenue recognition and the impacts it may have on revenue recognition particularly in the telecommunications software and real estate sectors Contact us About Legal Privacy FAQs Material on this website

    Original URL path: http://www.iasplus.com/en/collections/revenue/robert-bruce-revenue (2016-02-10)
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