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  • February 2016 IASB meeting agenda posted
    offices in London on 16 17 February 2016 The meeting will feature discussions on Insurance contracts whether to grant permission to begin the balloting process or whether it considers that it needs to re expose the new insurance contracts Standard Goodwill and impairment IFRS implementation issues IFRIC Update Financial instruments with characteristics of equity current and next steps The full agenda for the meeting can be found here We will post any updates to the agenda as well as our Deloitte pre meet ing summaries and observer notes from the meeting on this page as they become available Related Topics Resources International Accounting Standards Board IASB Related news 2016 IFRS Red Book coming in March 09 Feb 2016 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 EFRAG Board conference call February 2016 04 Feb 2016 IASB website available again 03 Feb 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 Need to know IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities 01 Feb 2016 Need to know 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 29 Jan 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 All Related Related Discussions Insurance contracts 20 May 2015 Rate regulated activities 24 Jul 2014 Investor outreach strategy 25 Feb 2014 IASB

    Original URL path: http://www.iasplus.com/en-gb/news/2016/02/iasb-agenda (2016-02-10)
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  • Due Process Oversight Committee holds January 2016 meeting
    2010 Info Due Process Oversight Committee holds January 2016 meeting 05 Feb 2016 The Due Process Oversight Committee DPOC met in London on 26 January 2016 Meeting ac tiv i ties included the following Updates on technical ac tiv i ties The DPOC was presented with a report that outlined the due process ac tiv i ties for all projects on the IASB s current agenda Specifically the DPOC discussed 1 revenue recognition and the plan not to schedule additional TRG meeting 2 agenda consultation and 3 other projects on the disclosure initiative and dynamic risk management Insurance contracts The DPOC was updated on the progress made to this project and reviewed papers that will be presented in February s IASB meeting Leases Quality control The DPOC was presented with the process from giving permission to ballot the leases standard to finalizing it Review of Con sul ta tive group The DPOC reviewed the activities of various con sul ta tive groups e g the TRG the ITG and the ITCG Cor re spon dence No new cor re spon dence has been received since the DPOC s previous meeting The full report on the DPOC meeting is available on the IASB s website Related Topics Resources Due Process Oversight Committee DPOC Related news IFRS Foundation Trustees hold October 2015 meeting 26 Oct 2015 Due Process Oversight Committee holds October 2015 meeting 26 Oct 2015 IFRS Foundation Trustees hold June 2015 meeting 08 Jul 2015 Due Process Oversight Committee holds June 2015 meeting 08 Jul 2015 IFRS Foundation Trustees hold April 2015 meeting 01 May 2015 Due Process Oversight Committee holds April 2015 meeting 01 May 2015 All Related Related Publications Deloitte comment letter on the IFRS Foundation Due Process Handbook 05 Sep 2012 All Related Related Discussions IFRS Taxonomy

    Original URL path: http://www.iasplus.com/en-gb/news/2016/02/dpoc (2016-02-10)
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  • Deloitte comment letter on FRED 62 — Draft amendments to FRS 102 – Fair value hierarchy disclosures
    The unadjusted quoted price in an active market for identical assets or liabilities that the entity can access at the measurement date Level 2 Inputs other than quoted prices included within Level 1 that are observable ie developed using market data for the asset or liability either directly or indirectly Level 3 Inputs are unobservable ie for which market data is unavailable for the asset or liability Overall we support the proposals Our key comments are as follows the proposals will reduce the costs of complying with FRS 102 for many financial institutions and enable them to present information on a basis consistent with International Financial Reporting Standards IFRSs and it is important that the amendments are issued in final form as early as possible in 2016 and in particular in time for financial institutions with 31 December 2015 year ends to approve their accounts and meet regulatory filing deadlines without having to incur unnecessary costs in complying with the existing FRS 102 requirements for only one year Further comments and a full response to all questions raised in the invitation to comment are contained within the full comment letter which can be downloaded below Download Related Topics Publication series Deloitte comment letters FRC BIS and other UK organisations Resources Financial Reporting Council Projects FRED 62 Draft amendments to FRS 102 Fair value hierarchy disclosures Standards UK GAAP FRS 102 Related news We comment on FRED 62 Draft amendments to FRS 102 Fair value hierarchy disclosures 09 Feb 2016 FRC publishes report into engagement quality control reviews 08 Feb 2016 Charity Commission and OSCR issue an Update Bulletin amending the Charities SORP FRS 102 as a result of changes to UK Accounting Standards 04 Feb 2016 FRC responds to IASB s consultation on draft materiality practice statement 04 Feb 2016

    Original URL path: http://www.iasplus.com/en-gb/publications/uk/comment-letters/deloitte-cl-fred-62 (2016-02-10)
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  • Deloitte comment letter on proposed amendments to IFRS 4
    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 Download the full comment letter below Download Related Topics Publication series Deloitte comment letters IASB IFRIC IFRSF Resources IASB exposure drafts International Accounting Standards Board IASB Projects Different effective dates of IFRS 9 and the new insurance contracts standard Insurance contracts Comprehensive project Standards IAS 39 Financial Instruments Recognition and Measurement IFRS 4 Insurance Contracts IFRS 9 Financial Instruments Related news 2016 IFRS Red Book coming in March 09 Feb 2016 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 February 2016 IASB meeting agenda posted 05 Feb 2016 ESMA comment letter on tentative agenda decision on IFRS 9 and IAS 39 Derecognition of financial assets 04 Feb 2016 All

    Original URL path: http://www.iasplus.com/en-gb/publications/global/comment-letters/2016/ed-2015-11 (2016-02-10)
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  • EFRAG endorsement status report 3 February 2016
    research papers Conceptual Framework bulletins EFRAG endorsement status reports Miscellaneous Info EFRAG endorsement status report 3 February 2016 Published on 04 Feb 2016 This endorsement status report update reflects that the endorsement of IFRS 9 Financial Instruments for use in the European Union is now expected in the second half of 2016 was first half Download Related Topics Publication series EFRAG endorsement status reports Resources EFRAG IFRS endorsement status reports European Financial Reporting Advisory Group EFRAG Standards IFRS 9 Financial Instruments 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 EFRAG publishes January 2016 issue of EFRAG Update 08 Feb 2016 FEE briefing paper on the endorsement of IFRS 9 08 Feb 2016 ESMA comment letter on tentative agenda decision on IFRS 9 and IAS 39 Derecognition of financial assets 04 Feb 2016 EFRAG Board conference call February 2016 04 Feb 2016 All Related Related 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 03 Feb 2016 EFRAG endorsement status report 29 January 2016 01 Feb 2016 EFRAG endorsement status report 19 January 2016 20 Jan 2016 All Related Related Discussions IFRS 9 Transition issues relating to hedging 12 Jan 2016 IFRS 9 Determining hedge effectiveness for net investment hedges 11 Nov 2015 IFRS 9 IAS 28 Is measurement of long term interests in associates and joint ventures including impairment in accordance with IFRS 9 IAS 28 or both 10 Nov 2015 IFRS 9 IAS 39 Derecognition of modified financial assets 10 Nov 2015

    Original URL path: http://www.iasplus.com/en-gb/publications/efrag/2016/3-february-2016 (2016-02-10)
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  • Insurance webcast 56 — The IASB has completed its deliberations on IFRS 4 Phase II
    and opinion Special topics Insurance Insurance webcasts IFRS e learning Third party publications Info Insurance webcast 56 The IASB has completed its deliberations on IFRS 4 Phase II Published on 03 Feb 2016 Reporting on the recent developments concerning the insurance project this webcast discusses the following Highlights of the IASB meetings held on 19 20 January 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 Insurance webcasts Projects Insurance contracts Comprehensive project Standards 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 08 Feb 2016 We comment on the IASB s proposed amendments to IFRS 4 08 Feb 2016 EFRAG Board conference call February 2016 04 Feb 2016 Summary of the December 2015 ASAF meeting now available 22 Jan 2016 EFRAG draft comment letter on proposed amendments to address concerns about the different effective dates of IFRS 9 and the new insurance contracts standard 24 Dec 2015 IASB proposes amendments to address concerns about the different effective dates of IFRS 9 and the new insurance contracts standard 09 Dec 2015 All Related Related 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 03 Feb 2016 Need to know 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 07 Jan 2016 IFRS Project Insights Insurance

    Original URL path: http://www.iasplus.com/en-gb/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
    Directory Publications Newsletters Corporate Governance Other publications Analysis and opinion Special topics Insurance Insurance webcasts IFRS e learning Third party publications Info Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II Published on 03 Feb 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 Insurance webcasts Projects Insurance contracts Comprehensive project Standards IFRS 4 Insurance Contracts IFRS 9 Financial Instruments 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 ESMA comment letter on tentative agenda decision on IFRS 9 and IAS 39 Derecognition of financial assets 04 Feb 2016 EFRAG Board conference call February 2016 04 Feb 2016 EU endorsement of IFRS 9 now expected in the second half of 2016 04 Feb 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 EFRAG endorsement status report 3 February 2016 04 Feb 2016 Insurance webcast 56 The IASB has completed its deliberations on IFRS 4 Phase II 03 Feb 2016 Deloitte comment letter on tentative agenda decision on IFRS 9 and IAS 39 Derecognition of financial assets 19 Jan 2016 All Related Related Discussions Insurance contracts 16 Feb 2016 Insurance contracts 19 Jan 2016 IFRS 9 Transition issues relating to

    Original URL path: http://www.iasplus.com/en-gb/publications/insurance/webcasts/insurance-webcast-55 (2016-02-10)
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  • Need to know — IASB issues amendments to IAS 7 'Statement of Cash Flows' requiring disclosure of changes in liabilities arising from financing activities
    and opinion Special topics IFRS e learning Third party publications Info Need to know IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities Published on 01 Feb 2016 This newsletter outlines the recent amendments to IAS 7 Statement of Cash Flows issued by the IASB Download Related Topics Publication series Need to know Resources IASB finalised pronouncements International Accounting Standards Board IASB Projects Disclosure initiative Net debt Standards IAS 7 Statement of Cash Flows Related news 2016 IFRS Red Book coming in March 09 Feb 2016 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 February 2016 IASB meeting agenda posted 05 Feb 2016 EFRAG Board conference call February 2016 04 Feb 2016 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 EFRAG endorsement status report 29 January 2016 01 Feb 2016 Need to know 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 29 Jan 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 All Related Related Discussions Disclosure initiative Standards level review of disclosures and amendments to IAS 7 15 Dec 2015 Disclosure initiative 21 Oct 2015 Disclosure initiative 21 Oct 2015 Disclosure initiative Amendments to IAS 7 22 Sep 2015 All Related Related Dates February 2016 IASB meeting education session 12 Feb 2016 London February 2016 IASB meeting 16

    Original URL path: http://www.iasplus.com/en-gb/publications/uk/need-to-know/2016/ntk-ias-7-amendments (2016-02-10)
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