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  • IAS Plus
    Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus Global 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 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 Lost Password To reset your password enter the email address registered with IAS Plus here Need help Contact us Deloitte users Deloitte passwords cannot be reset through IAS Plus Please contact your local IT department for assistance 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 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

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  • News
    of 2016 Final amendments are expected in the third quarter of 2016 We comment on the IASB s proposed amendments to IFRS 4 08 Feb 2016 We have responded to the IASB s Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4 that was IASB published in December 2015 As stated in the comment letter we agree The exposure draft has identified valid reasons to introduce a temporary solution to issues arising from transitioning to two major and interrelated new standards at different times An option to defer IFRS 9 should be available for insurance activities and that a predominance criterion based on the carrying amount of liabilities is appropriate means to determine when that option should be available However we have concerns over the methodology for measuring that criterion and also disagree that it should be assessed only at the reporting entity level The proposed expiry date for the deferral approach is appropriate but recommend that the IASB conclude its deliberations on the new insurance contracts standard taking into account the inputs received from comment letters and outreach activities so that the effective date of the new standard is within this timescale In addition we do not believe that a clearly defined insurance business should be excluded from the deferral approach only because it is part of a larger group and recommend the predominance test be permitted at the reporting entity level or each level below the parent entity waterfall approach Further we provided some suggestions on how the predominance test could be modified to ensure that the temporary deferral can be applied by an appropriate population of entities Please click to access the full comment letter FASB adds four projects to research agenda 08 Feb 2016 As result of a survey of different advisory groups the FASB decided to add four new financial reporting issues in its upcoming agenda discussion paper expected in the first half of 2016 The issues to be added are Pensions and other postretirement employee benefit plans Intangible assets Distinguishing liabilities from equity and Financial performance reporting With the exception of intangible assets which the IASB currently does not address in a research project the issues to be added correspond to a large part with the issues respondents to the IASB s agenda consultation which had asked repondents to rank the IASB s research projects as high medium or low priorities ranked as high importance A full analysis of the 118 responses on the IASB website is not available yet however especially pensions and other postretirement employee benefit plans and distinguishing liabilities from equity rank high among the research projects currently on the IASB s agenda Please click for the following information on the FASB website tentative Board decisions of 3 February 2016 From the Chairman s Desk explaining the results of the survey more closely FEE briefing paper on the endorsement of IFRS 9 08 Feb 2016 The Federation of European Accountants Fédération des Experts

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  • Publication library
    navigation Search site Toggle navigation Home News Publications Meetings Standards Projects Jurisdictions Resources My IAS Plus Topics Communications Toggle navigation Search site Navigation Global publications Member firm publications Non English publications Third party publications IFRS e learning Info Publication library Global publication series Quick access to our global IFRS related publications covering a broad range of topics including popular publications such as our model financial statements and checklists IFRS in Focus newsletters IFRS in your pocket and Deloitte comment letters Member firm publications A high level roadmap to publications produced by Deloitte member firms allowing you to pinpoint resources and analysis tailored for various jurisdictions Non English publications Easy access to publications in various languages including translations of our global publications and additional member firm publications in languages other than English Deloitte IFRS e learning A leading educational and training resource on IFRS since it was initially released in 2004 with over 5 6 million modules downloaded to date In addition to the above links you can quickly find publications of interest using the directory appearing in the left hand column of all publications we host Quick links About publications Overview of our global IFRS related publications Latest publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II Japanese translation 08 Feb 2016 Alerta para directores 2016 Ingredientes para el éxito Encontrando el equilibro adecuado 08 Feb 2016 IFRS in Focus edición en español IASB emite enmiendas al IAS 7 Estado de flujos de efectivo que requieren la revelación de los cambios en los pasivos que surgen de actividades de financiación Febrero 2016 08 Feb 2016 Heads Up FASB proposes guidance on cash flow classification 04 Feb 2016 Contact

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  • Deloitte meeting notes
    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 Navigation Deloitte meeting notes International Accounting Standards Board IFRS Interpretations Committee IFRS Foundation Trustees Advisory bodies Info Deloitte meeting notes We maintain an extensive database of Deloitte observer notes from meetings of key standard setting governance and advisory bodies under the auspices of the IFRS Foundation You can navigate to the meeting notes using the links below or by using the left hand navigation panel Meeting notes in each category are listed in reverse chronological order If you are looking for meeting discussions about a particular project you can also access the meeting notes on the relevant project pages Standard setting bodies International Accounting Standards Board IFRS Interpretations Committee Governance IFRS Foundation Trustees Advisory bodies IFRS Advisory Council Accounting Standards Advisory Forum ASAF Quick links About meeting notes Latest meetings IASB meeting 16 17 February 2016 IASB meeting 19 20 January 2016 IFRS Interpretations Committee meeting 12 January 2016 IASB meeting 15 16 December 2015 IASB meeting 18 19 November 2015 Upcoming meetings February 2016 IASB meeting February 2016 IFRS Advisory Council meeting March 2016 IASB meeting education session March 2016 IASB meeting March 2016 IFRS Interpretations Committee meeting 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 or

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  • Standards
    2003 IAS 34 Interim Financial Reporting 1998 IAS 35 Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005 1998 IAS 36 Impairment of Assets 2004 IAS 37 Provisions Contingent Liabilities and Contingent Assets 1998 IAS 38 Intangible Assets 2004 IAS 39 Financial Instruments Recognition and Measurement Superseded by IFRS 9 effective 1 January 2018 where IFRS 9 is applied 2003 IAS 40 Investment Property 2003 IAS 41 Agriculture 2001 IFRIC Interpretations Name Issued IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities 2004 IFRIC 2 Members Shares in Co operative Entities and Similar Instruments 2004 IFRIC 3 Emission Rights Withdrawn June 2005 2004 IFRIC 4 Determining Whether an Arrangement Contains a Lease Will be superseded by IFRS 16 as of 1 January 2019 2004 IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds 2004 IFRIC 6 Liabilities Arising from Participating in a Specific Market Waste Electrical and Electronic Equipment 2005 IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies 2005 IFRIC 8 Scope of IFRS 2 Withdrawn effective 1 January 2010 2006 IFRIC 9 Reassessment of Embedded Derivatives 2006 IFRIC 10 Interim Financial Reporting and Impairment 2006 IFRIC 11 IFRS 2 Group and Treasury Share Transactions Withdrawn effective 1 January 2010 2006 IFRIC 12 Service Concession Arrangements 2006 IFRIC 13 Customer Loyalty Programmes Will be superseded by IFRS 15 as of 1 January 2018 2007 IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset Minimum Funding Requirements and their Interaction 2007 IFRIC 15 Agreements for the Construction of Real Estate Will be superseded by IFRS 15 as of 1 January 2018 2008 IFRIC 16 Hedges of a Net Investment in a Foreign Operation 2008 IFRIC 17 Distributions of Non cash Assets to Owners 2008 IFRIC 18 Transfers of Assets from Customers Will be superseded by IFRS 15 as of 1 January 2018 2009 IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 2009 IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 2011 IFRIC 21 Levies 2013 SIC Interpretations Name Issued SIC 1 Consistency Different Cost Formulas for Inventories Superseded 1997 SIC 2 Consistency Capitalisation of Borrowing Costs Superseded 1997 SIC 3 Elimination of Unrealised Profits and Losses on Transactions with Associates Superseded 1997 SIC 5 Classification of Financial Instruments Contingent Settlement Provisions Superseded 1998 SIC 6 Costs of Modifying Existing Software Superseded 1998 SIC 7 Introduction of the Euro 1998 SIC 8 First Time Application of IASs as the Primary Basis of Accounting Superseded 1998 SIC 9 Business Combinations Classification either as Acquisitions or Unitings of Interests Superseded 1998 SIC 10 Government Assistance No Specific Relation to Operating Activities 1998 SIC 11 Foreign Exchange Capitalisation of Losses Resulting from Severe Currency Devaluations Superseded 1998 SIC 12 Consolidation Special Purpose Entities Superseded by IFRS 10 and IFRS 12 effective 1 January 2013 1998 SIC 13 Jointly Controlled Entities Non Monetary Contributions by Venturers Superseded by IFRS 11 and IFRS 12 effective for annual periods beginning

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  • Projects
    assessment of going concern in IAS 1 Presentation of Financial Statements This project has been incorporated into the IASB s short term disclosure initiative of amendments to IAS 1 IAS 1 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 1 Presentation of Financial Statements together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 2 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 2 Inventories together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 7 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 7 Statement of Cash Flows together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 8 Effective dates and transition methods Discontinued 2012 In October 2012 the IASB suspended this project pending the outcome of its Conceptual Framework project IAS 8 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 8 Accounting Policies Changes in Estimates and Errors together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 10 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 10 Events After the Reporting Period together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 11 Criteria for combining and segmenting contracts Discontinued 2006 IFRIC formally removed the issue from its agenda at its November 2006 meeting The issues will instead be considered as part of the IASB s project on revenue recognition IAS 11 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 11 Construction Contracts together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 12 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 12 Income Taxes together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 12 Recognition of deferred tax assets for unrealised losses Completed 2016 The IASB issued Recognition of Deferred Tax Assets for Unrealised Losses on 19 January 2016 IAS 12 Recovery of underlying assets Completed 2010 The IASB issued Deferred Tax Recovery of Underlying Assets Amendments to IAS 12 on 20 December 2010 IAS 14 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 14 Segment Reporting together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 16 Contingent pricing of property plant and equipment Discontinued 2011 Originally an IFRS Interpretations Committee project considering a request for guidance on how to account for contingent payments for the separate purchases of property plant and equipment PPE IAS 16 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 16 Property Plant and Equipment together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 16 Stripping costs in the production phase of a mine Completed 2011 IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine was issued on 19 October 2011 IAS 16 IAS 38 Acceptable methods of depreciation and amortisation Completed 2014 The IASB issued Clarification of Acceptable Methods of Depreciation and Amortisation Amendments to IAS 16 and IAS 38 on 12 May 2014 IAS 17 Determining whether an arrangement contains a lease Completed 2004 IFRIC 4 Determining Whether an Arrangement Contains a Lease was issued on 2 December 2004 IAS 17 Sales and leasebacks with repurchase rights Discontinued 2007 IFRIC formally removed this issue from its agenda at its March 2007 meeting IAS 17 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 17 Leases together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 18 Customer loyalty programmes Completed 2007 IFRIC 13 Customer Loyalty Programmes was issued on 28 June 2007 IAS 18 Guidance on identifying agency relationships Discontinued 2007 IFRIC removed this matter from its agenda and referred it to the IASB for resolution as part of the annual improvements process IAS 18 Initial fees received by a fund manager Discontinued 2007 IFRIC could not reach consensus on this matter and removed the issue from its agenda at its January 2007 meeting IAS 18 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 18 Revenue together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 18 Sales of real estate Completed 2008 IFRIC 15 Agreements for the Construction of Real Estate was issued on 3 July 2008 IAS 18 Transfers of assets from customers Completed 2009 IFRIC 18 Transfers of Assets from Customers was issued on 29 January 2009 IAS 19 Actuarial gains and losses group plans and disclosures Completed 2004 Amendments to IAS 19 Employee Benefits were issued on 16 December 2004 IAS 19 Allocation of benefits to periods of service Discontinued 2003 IFRIC reaffirmed its decision not to address this issue at its December 2003 meeting IAS 19 Changes in employment benefits and actuarial assumptions Discontinued 2002 After initial background discussions IFRIC removed this issue from its agenda at its February 2002 meeting IAS 19 Discount rate Discontinued 2013 A project to clarify the determination of the discount rate used when applying IAS 19 Employee Benefits particularly around the requirement to use market yields on high quality corporate bonds or government bonds The IASB decided at its 2013 December meeting that currently no further work is planned on the project IAS 19 Distinction between curtailments and past service cost Discontinued 2007 IFRIC removed this topic from its agenda in May 2007 and the issue was instead dealt with as part of the IASB s 2006 2008 cycle of annual improvements IAS 19 Distinguishing between defined benefit and defined contribution plans hybrid plans Discontinued 2006 IFRIC referred this matter to the IASB for resolution IAS 19 Effect of minimum funding requirements on asset ceiling Completed 2007 IFRIC 14 IAS 19 The Asset Ceiling Availability of Economic Benefits and Minimum Funding Requirements was issued on 4 July 2007 IAS 19 Employee benefit plans with a promised return on contributions or notional contributions Discontinued 2014 After previously issuing a Draft Interpretation and discontinuing this project at its November 2006 meeting the IFRS Interpretations Committee reactivated this project in May 2012 but later again removed it from its agenda in May 2014 after the Committee could not reach a consensus on a solution to improve the financial reporting for employee benefit plans with a guaranteed return on contributions or notional contributions IAS 19 Employee contributions to defined benefit plans Completed 2013 The IASB issued Defined Benefit Plans Employee Contributions Amendments to IAS 19 on 21 November 2013 IAS 19 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 19 Employee Benefits together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 19 Multiemployer plan exemption Discontinued 2004 The issues became part of of the amendments to IAS 19 Employee Benefits issued in December 2004 IAS 19 Termination benefits Completed 2011 The IASB issued an amended IAS 19 Employee Benefits on 16 June 2011 IAS 19 The asset ceiling Completed 2002 An amendment to IAS 19 Employee Benefits was issued on 31 May 2002 IAS 20 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 20 Accounting for Government Grants and Disclosure of Government Assistance together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 21 Hedging a net investment Completed 2008 IFRIC 16 Hedges of a New Investment in a Foreign Operation was issued on 3 July 2008 IAS 21 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 21 The Effects of Changes in Foreign Exchange Rates together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 23 US GAAP convergence project Completed 2007 A revised IAS 23 Borrowing Costs was issued on 29 March 2007 IAS 23 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 23 Borrowing Costs together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 24 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 24 Related Party Disclosures together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 24 State controlled entities and definition of related party Completed 2009 The IASB issued a revised IAS 24 Related Party Disclosures on 4 November 2009 IAS 26 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 26 Accounting and Reporting by Retirement Benefit Plans together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 27 Control by a fiduciary Discontinued 2004 IFRIC removed this issue from its agenda at its May 2004 meeting as the IASB will consider the matter as part of its project on consolidation IAS 27 Equity method in separate financial statements Completed 2014 The IASB issued Equity Method in Separate Financial Statements Amendments to IAS 27 on 12 August 2014 IAS 27 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 27 together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 27 Non cash distributions Completed 2008 IFRIC 17 Distributions of Non cash Assets to Owners was issued on 27 November 2008 IAS 28 Elimination of gains arising from downstream transactions A narrow scope project to amend IAS 28 Investments in Associates and Joint Ventures 2011 to clarify that an eliminated gain on a downstream transaction with an associate or joint venture that exceeds the carrying amount of the entity s investment in the entity should be presented as a deferred gain This project will not be finalised Instead the IASB issued amendments deferring the effective date of the September 2014 amendments to IAS 28 IFRS 10 and IFRS 12 on 17 December 2015 IAS 28 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 28 together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 28 Reflecting other net asset changes when applying the equity method of accounting Discontinued 2014 In light of insufficient members in favour of approving finalised amendments at the IASB s May 2014 meeting the IASB will not proceed with the originally proposed amendments to provide guidance on whether and where an investor should account for its share of the changes in the net assets of the associate that are not recognised in profit or loss or other comprehensive income OCI of the associate i e other net asset changes IAS 29 First time adoption of IAS 29 Completed 2005 IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies was issued on 24 November 2005 IAS 29 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 29 Financial Reporting in Hyperinflationary Economies together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 31 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 31 Interests in Joint Ventures together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 32 Classification of rights issues Completed 2009 Classification of Rights Issues Amendment to IAS 32 was issued on 8 October 2009 IAS 32 Classification of instruments denominated in a foreign currency Discontinued 2006 IFRIC removed this issue from its agenda at its November 2006 meeting after the IASB rejected its proposed amendment to IAS 32 IAS 32 Puttable financial instruments Completed 2008 The IASB issued Puttable Financial Instruments and Obligations Arising on Liquidation Amendments to IAS 32 and IAS 1 on 14 February 2008 IAS 32 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 32 Financial Instruments Presentation together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 32 Members shares in co operative entities Completed 2004 IFRIC 2 Members Shares in Co operative Entities and Similar Instruments was issued on 25 November 2004 IAS 32 Put options over non controlling interests NCIs Discontinued as a project in its own right in 2014 The issues will now be discussed as part of the project Financial instruments with characteristics of equity IAS 32 IAS 39 Improvements to IASC financial instruments standards Completed 2003 Revised versions of IAS 32 Financial Instruments Disclosure and Presentation and IAS 39 Financial Instruments Recognition and Measurement were issued on 17 December 2003 IAS 33 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 33 Earnings Per Share together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 34 Disclosures in interim reporting periods Completed 2010 Annual Improvements to IFRSs 2010 was issued on 6 May 2010 clarifying the nature of disclosures required in interim reporting periods IAS 34 Interaction with IAS 36 and IAS 39 Completed 2006 IFRIC 10 Interim Financial Reporting and Impairment was issued on 20 July 2006 IAS 34 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 34 Interim Financial Reporting together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 36 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 36 Impairment of Assets together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 36 Recoverable amount disclosures for non financial assets Completed 2013 The IASB issued Recoverable Amount Disclosures for Non Financial Assets Amendments to IAS 36 on 29 May 2013 IAS 37 Changes in decommissioning restoration and similar liabilities Completed 2004 IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities was issued on 27 May 2004 IAS 37 Interests in decommissioning and environmental rehabilitation funds Completed 2004 IFRIC 5 Rights to Interests Arising from Decommissioning Restoration and Environmental Funds was issued on 15 December 2004 IAS 37 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 37 Provisions Contingent Liabilities and Contingent Assets together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 37 Obligating event in the light of the EU Directive on waste electrical and electronic equipment Completed 2005 IFRIC 6 Liabilities Arising from Participating in a Specific Market Waste Electrical and Electronic Equipment was issued on 1 September 2005 IAS 37 IFRIC 6 Levies charged for participation in a market on a specified date Completed 2013 The IASB issued IFRIC 21 Levies on 20 May 2013 IAS 38 Compliance costs for REACH This IFRIC project has been discontinued The project was to consider how to account for costs incurred to comply with the requirements of the European Commission Regulation concerning the Registration Evaluation Authorisation and Restriction of Chemicals REACH After many months of deliberations IFRIC decided not to take this issue onto its agenda at its May 2009 meeting IAS 38 Items not added to the agenda A summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 38 Intangible Assets together with the Committee s public explanation of the reasons for not adding those items to its agenda IAS 39 Cash flow hedge accounting of forecast intragroup transactions Completed 2005 The IASB issued Cash Flow Hedge Accounting of Forecast Intragroup Transactions Amendments to IAS 39 on 14 April 2005 IAS 39 Exposures qualifying for hedge accounting Completed 2008 The IASB issued Eligible Hedged Items Amendment to IAS 39 on 30 July 2008 IAS 39 Fair value option Completed 2005 The IASB issued The Fair Value Option Amendments to IAS 39 on 15 June 2005 IAS 39

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  • Jurisdictions
    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 Jurisdictions Access our summaries of financial reporting requirements use of International Financial Reporting Standards and other updates by jurisdiction Africa Americas Asia Europe Oceania Africa Americas Asia Europe Oceania Quick links Use of IFRSs by jurisdiction Guide to jurisdiction specific publications Regional organisations IAS Plus German Language UK Accounting Plus US GAAP Plus CAS Plus Chinese Language Deloitte Japan IFRS Website Japanese Language Deloitte Korea IFRS Website Korean Language Deloitte Mexico IFRS Website Spanish Language Deloitte Taiwan IFRS Website Chinese Language Deloitte International Tax and Business Guides Latest news Communiqué from latest China Japan Korea accounting standard setters meeting 22 Jan 2016 Roadmap drawn up for IFRS convergence of Indian banks and insurers 19 Jan 2016 FASB and ASBJ hold biannual meeting 15 Jan 2016 India sets up transition facilitation group 12 Jan 2016 Three new publications on integrated reporting 08 Jan 2016 Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or

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  • Resources
    topics scroll down or use the navigation menu IFRS Foundation and the IASB Governance IFRS Foundation IFRS Foundation Trustees IFRS Foundation Constitution Due Process Oversight Committee Monitoring Board Due process Overview Background to IFRSs Requests for information Discussion papers Exposure drafts Finalised pronouncements Post implementation reviews Annual improvements process Editorial corrections IASB and IFRS Interpretations Committee Overview of the IASB IASB members IFRS Interpretations Committee Advisory IFRS Advisory Council Accounting Standards Advisory Forum Capital Markets Advisory Committee Effects Analyses Consultative Group Emerging Economies Group Financial Crisis Advisory Group Global Preparers Forum IFRS Taxonomy Consultative Group Joint Transition Resource Group for Revenue Recognition SME Implementation Group Use and adoption of IFRS Use of IFRS by jurisdictions Use in all jurisdictions Use by G20 listed entities Other developments Information about adoption of IFRS IFRSs in Europe Global organisations International Federation of Accountants International Federation of Accountants IFAC International Public Sector Accounting Standards Board IPSASB International Auditing and Assurance Standards Board IAASB International Accounting Education Standards Board IAESB International Ethics Standards Board for Accountants IESBA Public Interest Oversight Board PIOB Other global organisations International Forum of Accounting Standard Setters IFASS International Valuation Standards Council IVSC International Integrated Reporting Council IIRC International Organization of Securities Commissions IOSCO Group of 20 G20 Regional organisations Standard setters European Financial Reporting Advisory Group EFRAG Asian Oceanian Standard Setters Group AOSSG Pan African Federation of Accountants PAFA Group of Latin American Accounting Standard Setters GLASS Other European Commission EC Financial Accounting Standards Board FASB United States Securities and Exchange Commission SEC Public Company Accounting Oversight Board PCAOB Topics in financial reporting Specialist topics Country by country reporting Differential reporting Islamic accounting Broader issues Research and education Global financial crisis Sustainability and integrated reporting Background Overview of sustainability and integrated reporting Organisations International Integrated Reporting Council IIRC Global Reporting

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