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  • Insurance webcast 56 — The IASB has completed its deliberations on IFRS 4 Phase II
    IASB meetings IASB outreach meetings IASB roundtables IASB webinar IFAC dates and events IFRS Advisory Council meetings IFRS Discussion Group meetings IFRS Insurance Webcast IFRS Insurance Webcast IFRS Interpretations Committee meetings Joint Working Group Meetings PEAC meetings PSA Discussion Group meetings PSAB meetings Roundtables Transition Resource Group Impairment meetings Transition Resource Group Revenue meetings Info Insurance webcast 56 The IASB has completed its deliberations on IFRS 4 Phase II Published on Feb 03 2016 Reporting on the recent developments concerning the insurance project this webcast discusses the following Highlights of the IASB meetings held on January 19 20 2016 Summary of the IASB staff analysis discussion and IASB decisions Next steps The webcast recording can be viewed above or launched in a separate window by clicking here The slides accompanying the webcast are available below Download Related Topics Publication series IFRS Insurance Webcast Projects Insurance Contracts ED Different effective dates of IFRS 9 and the new insurance contracts standard ED Standards IFRS 9 Financial Instruments IFRS 4 Insurance Contracts 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 Feb 08 2016 Summary of the December 2015 ASAF meeting Jan 22 2016 AcSB Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4 Jan 12 2016 Hoogervorst discusses major IASB projects at European Parliament meeting Jan 11 2016 AcSB Decision Summary December 15 2015 Insurance Contracts Jan 04 2016 Summary of November GPF meeting now available Dec 18 2015 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 Feb 08 2016 Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II Feb 03 2016 Clearly

    Original URL path: http://www.iasplus.com/en-ca/publications/insurance/webcasts/insurance-webcast-56 (2016-02-10)
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  • Insurance webcast 55 — The proposed solution to the de-coupling of IFRS 9 and IFRS 4 Phase II
    dates of pronouncements IAASB meetings IASB meetings IASB outreach meetings IASB roundtables IASB webinar IFAC dates and events IFRS Advisory Council meetings IFRS Discussion Group meetings IFRS Insurance Webcast IFRS Insurance Webcast IFRS Interpretations Committee meetings Joint Working Group Meetings PEAC meetings PSA Discussion Group meetings PSAB meetings Roundtables Transition Resource Group Impairment meetings Transition Resource Group Revenue meetings Info Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II Published on Feb 03 2016 Reporting on the recent developments concerning the insurance project this webcast discusses the following Summary of the exposure draft Observations on the proposals thus far Next steps The webcast recording can be viewed above or launched in a separate window by clicking here The slides accompanying the webcast are available below Download Related Topics Publication series IFRS Insurance Webcast Projects Insurance Contracts ED Different effective dates of IFRS 9 and the new insurance contracts standard ED Standards IFRS 9 Financial Instruments IFRS 4 Insurance Contracts 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 Feb 08 2016 Summary of the December 2015 ASAF meeting Jan 22 2016 AcSB Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts Proposed amendments to IFRS 4 Jan 12 2016 Hoogervorst discusses major IASB projects at European Parliament meeting Jan 11 2016 AcSB Decision Summary December 15 2015 Insurance Contracts Jan 04 2016 Summary of November GPF meeting now available Dec 18 2015 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 Feb 08 2016 Insurance webcast 56 The IASB has completed its deliberations on IFRS 4 Phase II Feb 03 2016 Clearly IFRS IASB proposes amendments to

    Original URL path: http://www.iasplus.com/en-ca/publications/insurance/webcasts/insurance-webcast-55 (2016-02-10)
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  • CFO Insights — Facing (and embracing) strategic risks
    Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Publication Directory Annual Review Guide Deloitte Point of View Financial Reporting Update Webcasts Newsletters and Guides A State of Change CFO Insights Clearly IFRS Financial Reporting Insights IFRS in Focus Info CFO Insights Facing and embracing strategic risks Published on Jan 31 2016 Risk management has undergone a refocusing in recent years in an attempt to make its techniques and processes more adaptable to shifts in business and the economy and more responsive to the demands of C suite executives And those same executives including CFOs are finding that by focusing on strategic risks they are better equipped to identify what could undermine their future business adapt to new challenges and take advantage of emerging opportunities This issue discusses the barriers to recognizing and responding to strategic risks and outlines some of the tools available to help harness them Download Related Topics Publication series CFO Insights Related Publications CFO Insights Special Edition CFO Signals 2015 Q4 Survey Results Jan 10 2016 CFO Insights What audit committees want from CFOs Sep 23 2015 Upping your game Realigning the four faces of finance Jun 19 2015 All Related

    Original URL path: http://www.iasplus.com/en-ca/publications/cfo-insights/cfo-insights-facing-and-embracing-strategic-risks (2016-02-10)
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  • Deloitte comment letter on the IASB's annual improvements to IFRSs 2014-2016 cycle ED
    News Publications Standards Projects Resources Toggle navigation Search site Publication Directory Annual Review Guide Deloitte Point of View Financial Reporting Update Webcasts Newsletters and Guides Deloitte Comment Letters Info Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED Published on Jan 27 2016 We have responded to the IASB s Exposure Draft Annual Improvements to IFRSs 2014 2016 Cycle published in November 2015 which makes proposed amendments to three IFRSs We believe the annual improvement project is an efficient and effective method for handling isolated issues with IFRSs and support the amendments proposed in the exposure draft In addition we provided recommendations for drafting changes and amendments to transitional provisions Download the full comment letter below Download Related Topics Publication series Deloitte Comment Letters Projects Annual Improvements to IFRSs 2014 2016 Cycle ED Related news AcSB Exposure Draft Annual Improvements to IFRSs 2014 2016 Cycle Dec 15 2015 IASB publishes proposals for amendments under its annual improvements project cycle 2014 2016 Nov 19 2015 FYI Article Narrow scope Amendments Improving IFRSs Mar 04 2015 July IASB Update published Jul 30 2014 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 Feb 08 2016 Deloitte comment letter on IFRIC draft Interpretation 2015 2 Foreign currency transactions and advance consideration Jan 19 2016 Deloitte comment letter on IFRIC draft Interpretation 2015 1 Uncertainty over income tax treatments Jan 19 2016 Deloitte comment letter on the IASB s second agenda consultation Jan 04 2016 All Related Related Discussions Clarification of the scope of the disclosure requirements in IFRS 12 Disclosure of Interests in Other Entities IASB Jul 20 2015 Annual Improvements IASB May 19 2015 All Related Related Dates Comment letter deadline for ED on Annual Improvements to IFRSs 2014 2016 Cycle Feb

    Original URL path: http://www.iasplus.com/en-ca/publications/other/comment-letters/comment-letters/2016/2014-2016-annual-improvements (2016-02-10)
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  • Clearly IFRS — IASB and FASB Joint Transition Resource Group for Revenue Recognition (November 2015)
    English United States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Publication Directory Annual Review Guide Deloitte Point of View Financial Reporting Update Webcasts Newsletters and Guides A State of Change CFO Insights Clearly IFRS Financial Reporting Insights IFRS in Focus Info Clearly IFRS IASB and FASB Joint Transition Resource Group for Revenue Recognition November 2015 Published on Jan 19 2016 This newsletter summarizes the November meeting of the IASB and FASB joint revenue transition resource group Download Related Topics Publication series Clearly IFRS Projects Clarifications to IFRS 15 Revenue from Contracts with Customers Issues emerging from TRG discussions ED Standards IFRS 15 Revenue from Contracts with Customers Related news FASB constituents of the TRG will continue to meet Jan 29 2016 IASB says TRG not scheduled to meet again Jan 21 2016 December 2015 IASB Update Revenue from Contracts with Customers Dec 31 2015 Webcast on IFRS 15 Revenue from contracts with customers Nov 18 2015 TRG discusses implementation of new revenue standard Nov 11 2015 AICPA begins developing revenue recognition implementation guidance Nov 03 2015 All Related Related Publications Clearly IFRS IASB proposes amendments to IFRS 4 to address concerns about the different effective dates of IFRS 9 and the new insurance contracts Standard that will replace IFRS 4 Dec 15 2015 Clearly IFRS Industry insights for IFRS 15 Mining Sector Dec 08 2015 Clearly IFRS IASB issues exposure draft Annual improvements to IFRSs 2014 2016 cycle Nov 20 2015 Deloitte comment letter on IASB ED 2015 6 Clarifications to IFRS 15 Oct 28 2015 All Related Related Discussions Revenue from Contracts with Customers IASB Jan 19 2016 Clarifications to IFRS 15 IASB May 19 2015 All Related Contact us Acknowledgment About CFR Legal Privacy Material on

    Original URL path: http://www.iasplus.com/en-ca/publications/clearly-ifrs/trg-nov (2016-02-10)
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  • Deloitte comment letter on IFRIC draft Interpretation 2015/2 — Foreign currency transactions and advance consideration
    Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Publication Directory Annual Review Guide Deloitte Point of View Financial Reporting Update Webcasts Newsletters and Guides Deloitte Comment Letters Info Deloitte comment letter on IFRIC draft Interpretation 2015 2 Foreign currency transactions and advance consideration Published on Jan 19 2016 We have responded to the IFRS Interpretations Committee s request for comments on IFRIC draft Interpretation 2015 2 Foreign Currency Transactions and Advance Consideration issued in October 2015 We recommend that the scope of the draft Interpretation be clarified in respect of 1 the transactions that are intended to be excluded due to a requirement to recognize the related asset expense or income at the fair value of consideration given measured at a date other than the date of initial recognition of a prepayment or deferred liability and 2 whether a refundable foreign currency deposit would be outside the scope of the draft Interpretation Our letter provides detailed responses to the questions in the invitation to comment Download the full comment letter below Download Related Topics Publication series Deloitte Comment Letters Projects Draft IFRIC Interpretation of IAS 21 The Effects of Changes in Foreign Exchange Rates Foreign currency transactions and advance consideration ED Related news AcSB Draft IFRIC Interpretation Foreign Currency Transactions and Advance Consideration Nov 17 2015 IFRS Interpretations Committee publishes draft interpretation on foreign currency transactions and advance consideration Oct 21 2015 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 Feb 08 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED Jan 27 2016 Deloitte comment letter on IFRIC draft Interpretation 2015 1 Uncertainty over income tax treatments Jan 19 2016 Deloitte comment letter on the IASB s second agenda consultation Jan 04 2016

    Original URL path: http://www.iasplus.com/en-ca/publications/other/comment-letters/comment-letters/2016/di-2015-2 (2016-02-10)
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  • Deloitte comment letter on IFRIC draft Interpretation 2015/1 — Uncertainty over income tax treatments
    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 Publication Directory Annual Review Guide Deloitte Point of View Financial Reporting Update Webcasts Newsletters and Guides Deloitte Comment Letters Info Deloitte comment letter on IFRIC draft Interpretation 2015 1 Uncertainty over income tax treatments Published on Jan 19 2016 We have responded to the IFRS Interpretations Committee s request for comments on IFRIC draft Interpretation 2015 1 Uncertainty over Income Tax Treatments issued in October 2015 We recommend that the scope of the draft Interpretation be extended to cover interest and penalties at least insofar as they arise directly from uncertain tax treatments already within its scope Our letter provides detailed responses to the questions in the invitation to comment Download the full comment letter below Download Related Topics Publication series Deloitte Comment Letters Projects Draft IFRIC Interpretation Accounting for Uncertainties in Income Taxes IAS 12 ED Related news AcSB Draft IFRIC Interpretation Uncertainty over Income Tax Treatments Nov 12 2015 IASB updates work plan Oct 26 2015 IFRS Interpretations Committee publishes draft interpretation on accounting for uncertainties in income taxes Oct 21 2015 June 2015 IASB Update Income Taxes Jul 02 2015 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 Feb 08 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED Jan 27 2016 Deloitte comment letter on IFRIC draft Interpretation 2015 2 Foreign currency transactions and advance consideration Jan 19 2016 Deloitte comment letter on the IASB s second agenda consultation Jan 04 2016 All Related Contact us Acknowledgment About CFR Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or

    Original URL path: http://www.iasplus.com/en-ca/publications/other/comment-letters/comment-letters/2016/di-2015-1 (2016-02-10)
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  • SEC Compliance Checklist — General
    States English Toggle navigation Search site Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Publication Directory Annual Review Guide Deloitte Point of View Financial Reporting Update Webcasts Newsletters and Guides Info SEC Compliance Checklist General Published on Jan 19 2016 Completion of SEC Compliance Checklist General assists in documenting compliance with SEC disclosure and filing requirements Note This checklist is not designed for use by Smaller Reporting Companies or Emerging Growth Companies The checklist should also be used to determine SEC requirements for which supporting information should be obtained during the audit This publication includes a list of Regulation S X and S K requirements primarily pertaining to commercial and industrial companies which are applicable to all SEC forms Other entities e g insurance companies banks development stage companies need to follow the requirements of the articles in Regulation S X that apply specifically to them The separate checklist applicable to the SEC form being filed e g Forms 10 Q 10 K 8 K should also be used in addition to this general checklist This checklist covers the SEC disclosure and filing requirements of greatest interest to accountants It should not be used as a substitute for a full understanding of the filing requirements applicable to a specific registrant This checklist should not be considered all inclusive but should be used in conjunction with the instructions to the SEC form being filed and the applicable sections of Regulations S K and S X Download Related Topics Publication series Annual Review Guide Related Publications Checklist for Quarterly Report on SEC Form 10 Q Jan 19 2016 Executive compensation assessment tool Jan 14 2016 AIF assessment tool Jan 07 2016 MD A assessment tool Jan 07 2016 All Related Contact us Acknowledgment About CFR Legal

    Original URL path: http://www.iasplus.com/en-ca/publications/annual-review-guide/sec-compliance-checklist-general-1 (2016-02-10)
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