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  • Publications library
    IAS plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada 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 Navigation News Projects Publications Annual Review Guide Deloitte Point of View Financial Reporting Update Webcasts Newsletters and Guides Resources Standards Info Publications library Deloitte Point of View A series of practical guides to adopting and implementing new or amended financial reporting standards Newsletters and Guides a wide array of electronic communications summarizing recent developments in standard setting activities Tools and checklists various resources to assist with the application of the presentation and disclosure requirements Learning Academy and Deloitte Financial Reporting Update webcasts high quality interactive eLearning courses that are accessible anytime anywhere Quick links Visit our Preference Centre Contact us Acknowledgment About CFR 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

    Original URL path: http://www.iasplus.com/en-ca/tag-types (2016-02-10)
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  • Standards
    or Mozilla Firefox IAS Plus IAS plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada 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 Navigation News Projects Publications Resources Standards Assurance Part I IFRS Part II ASPE Part III ASNPO Part IV ASPP Public sector Regulation Securities instruments Info Standards This page contains links to our summaries analysis history and resources for Part I International Financial Reporting Standards Part II Accounting Standards for Private Enterprises Part III Accounting Standards for Not for Profit Organizations Part IV Accounting Standards for Pension Plans Public Sector Accounting Standards Securities Instruments Assurance Quick links About Canadian financial reporting frameworks Financial Reporting Update Webcasts Our specialists Contact us Acknowledgment About CFR 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

    Original URL path: http://www.iasplus.com/en-ca/standards (2016-02-10)
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  • Projects
    using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus Canada English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada 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 Navigation News Projects Assurance Part I IFRS Part II ASPE Part III ASNPO Public Sector Securities instruments Publications Resources Standards Info Projects You can find out more on current projects for each of the financial reporting frameworks in Canada by using the links below Part I International Financial Reporting Standards Part II Accounting Standards for Private Enterprises Part III Accounting Standards for Not for Profit Organizations Public Sector Accounting Standards Securities Instruments Assurance Contact us Acknowledgment About CFR 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

    Original URL path: http://www.iasplus.com/en-ca/projects (2016-02-10)
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  • Resources
    Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Navigation News Projects Publications Resources Abbreviations Checklists Deloitte Financial Reporting Update Webcasts Recent Standard setting Activities The Deloitte Learning Academy Tools Web sites Standards Info Resources Businesses face a wide range of challenges and opportunities each day Deloitte produces a variety of thought leadership and other materials to help keep you informed on the issues that affect you most Use the links below to find the newest publications and resources And remember to check back often for new content Abbreviations A list of most commonly used acronyms Tools Self assessment education resources and reference tools Financial Reporting Update Webcasts In our informative and engaging series of webcasts we commit to simplifying technical topics and providing valuable insights on important issues and developments Our specialists Our experts network is available for your questions Newsletters and Guides A wide array of Deloitte electronic communications Checklists A series of questionnaires compliance tools and disclosure checklists The Deloitte Learning Academy Learning on financial reporting topics for financial reporting professionals DLA eLearning courses are highly engaging and interactive Web sites A selection of Web sites useful to financial statement preparers Contact

    Original URL path: http://www.iasplus.com/en-ca/resources (2016-02-10)
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  • Reactions to the proposed amendments intended to address concerns about the different effective dates of IFRS 9 and the forthcoming new insurance contracts standard
    some of the income or expenses arising from designated financial assets this is the so called overlay approach an optional temporary exemption from applying IFRS 9 for entities whose predominant activity is issuing contracts within the scope of IFRS 4 this is the so called deferral approach The comment letters on the ED made available on the IASB s Web site seem to focus on two questions Is one of the two approaches preferable Can one or the other be dropped altogether How can predominance best be determined for the deferral approach What is the appropriate level for assessing predominance On the first question the vast majority of respondents state that both approaches are needed They claim that both the overlay approach and the temporary exemption from applying IFRS 9 are needed as these address different issues depending on the type of business activities and group structures On the ends of the spectrum are the insurance industry on the one side and user organizations on the other side The insurance industry is asking for a deferral of IFRS 9 until the insurance standard is completed they mostly cite cost reasons Some user groups are asking for the overlay approach only some very few even argue that it is best to do nothing these respondents mainly cite lack of comparability if multiple options exist One level down it is especially the deferral approach that triggers suggestions for refinement While most respondents agree that assessing predominance is the right approach the IASB s proposal to assess predominance at the reporting entity level causes confusion Most respondents seem to believe that the IASB sees the group level as the reporting entity level Others believe that reporting entity level is an empty phrase that could also mean lower levels than the group level The question of how to treat conglomerates is important in both cases Therefore respondents assuming that the IASB intends testing at the group level often argue that a testing below the reporting entity level is needed respondents assuming an assessment at a lower level often wonder of the implications for the group The two possibilities that seem to emerge are Assessment is at the group level and results are cascaded down this would leave pure insurance companies that are subsidiaries of conglomerates without the option of deferral while companies that are not subsidiaries of conglomerates would have the option Assessment is at a lower level than the group level however there is the question of roll up this could either mean that groups need to consolidate IFRS 9 and IAS 39 numbers or that qualifying subsidiaries would need to keep two sets of books an IAS 39 one for reporting to their users and an IFRS 9 one for reporting within the group Expectations are currently as communicated at the October 2015 IASB meeting that the IASB will begin re deliberation of the exposure draft in the second quarter of 2016 Final amendments are expected in the third quarter of 2016

    Original URL path: http://www.iasplus.com/en-ca/news/part-i-ifrs/copy_of_02/reactions-to-ed-2015-11 (2016-02-10)
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  • Public consultation on non-financial reporting guidelines
    English Canada 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 Navigation News Assurance Part I IFRS Part II ASPE Part III ASNPO Public sector Securities 2014 2015 2016 Public consultation on non financial reporting guidelines Projects Publications Resources Standards Info Public consultation on non financial reporting guidelines Feb 08 2016 On February 8 2016 the European Commission EC released non binding guidelines on methodology for reporting non financial information The purpose of this public consultation is to collect views from stakeholders on non binding guidance on methodology for reporting of non financial information by certain large companies across all sectors following article 2 of Directive 2014 95 EU on disclosure of non financial and diversity information by certain large undertakings and groups Review the Public consultation on the EC s Web site Related Topics Standards 51 102 Continuous Disclosure Obligations Related news New U S Bill Proposes Board Level Cybersecurity Expertise Could Canada Move in the Same Direction Jan 18 2016 CSA provide updated guidance on non GAAP financial measures Jan 14 2016 AMF 2015 Activity Report Continuous Disclosure Review Program of Companies Oct 26 2015 Canadian securities regulators announce results of continuous disclosure reviews for fiscal 2015 Jul 16 2015 OSC publishes Corporate Finance Branch 2014 2015 Annual Report Jul 14 2015 Canadian Securities Regulators Review Finds Room for Improvement in Mining Issuers Investor Presentations Apr 09 2015 All Related Related Publications Executive compensation assessment tool Jan 14 2016 AIF assessment tool Jan 07 2016 MD A assessment tool Jan 07 2016 SEC Comment Letters Including Industry Insights What Edgar Told Us Ninth Edition Oct 28 2015 All Related Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015

    Original URL path: http://www.iasplus.com/en-ca/news/securities/2016/public-consultation-on-non-financial-reporting-guidelines (2016-02-10)
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  • Report of the IFRS Foundation Trustees January meeting
    Plus Canada English Global English Global Deutsch Canada English Canada 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 Navigation News 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 February 2016 Report of the IFRS Foundation Trustees January meeting Part II ASPE Part III ASNPO Public sector Securities Projects Publications Resources Standards Info Report of the IFRS Foundation Trustees January meeting Feb 05 2016 On February 5 2016 the report of the IFRS Foundation Trustees meeting in London held on January 26 28 2016 was released Meeting ac tiv i ties included the following Executive session The Trustees discussed a number of important strategic issues Review of structure and effectiveness of the IFRS Foundation Strategic Plan 2016 Working with National Standard Setters and regional bodies Other issues Committee reports IASB Chairman s report The Chair of the IASB provided the Trustees with an update on a number of the IASB s technical ac tiv i ties Report of the Due Process Oversight Committee DPOC The Trustees received a report about the DPOC s January 2016 meeting Investors in financial reporting event The IFRS Foun da tion with the CFA Institute hosted an event Investors in Financial Reporting The full report on the IFRS Foun da tion trustees meeting is available on the IASB s Web site Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of

    Original URL path: http://www.iasplus.com/en-ca/news/part-i-ifrs/copy_of_02/trustees-meeting (2016-02-10)
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  • Interview with IPSASB Chair
    English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Welcome My account Logout IAS Plus Canada English Global English Global Deutsch Canada English Canada 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 Navigation News Assurance Part I IFRS Part II ASPE Part III ASNPO Public sector 2014 2015 2016 Interview with IPSASB Chair Securities Projects Publications Resources Standards Info Interview with IPSASB Chair Feb 05 2016 On February 5 2016 the International Public Sector Accounting Standards Board IPSASB released an interview with Ian Carruthers who took office as new IPSASB Chair on January 1 2016 In the interview Mr Carruthers talks about the IPSASB and the importance of International Public Sector Accounting Standards IPSAS for transparency and accountability in public sector financial management Please click to access the recording on the IPSASB s Web site Contact us Acknowledgment About CFR 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

    Original URL path: http://www.iasplus.com/en-ca/news/psas/2016/interview-with-ipsasb-chair (2016-02-10)
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