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  • Legal
    or one of their related entities Any copy of any material or portion thereof that you reproduce must include the following notice in its entirety This material is provided AS IS and without warranty of any kind express or implied Without limiting the foregoing neither Deloitte Touche Tohmatsu Limited DTTL nor any member firm of DTTL a DTTL Member Firm nor any of their related entities collectively the Deloitte Network warrants that this material will be error free or will meet any particular criteria of performance or quality and each entity of the Deloitte Network expressly disclaims all implied warranties including without limitation warranties of merchantability title fitness for a particular purpose non infringement compatibility and accuracy Linking You may link to this website subject to your compliance with all these Terms including the following A site that links to this website Must not present misleading or false information about the IAS Plus site or about any Deloitte Entity Must not misrepresent any Deloitte Entity s relationship with the linker Must not imply that any Deloitte Entity is endorsing or sponsoring the linker or the linker s services or products Must not use any Deloitte Entity name or logo without prior written permission from the owner in each instance other than to refer to the Deloitte Entity for attribution and disclaimer purposes as appropriate May link only to web pages extension of htm but not directly to documents such as PDF or ZIP files Must not contain content that could be construed as obscene libelous defamatory pornographic or otherwise inappropriate Must not contain materials that would violate any laws Must agree that the link may be removed at any time upon DTTL s request pursuant to DTTL s reserved rights to rescind its consent to allow the link Disclaimers and Limitations of Liability THIS WEBSITE CONTAINS GENERAL INFORMATION ONLY AND DTTL IS NOT BY MEANS OF THIS WEBSITE OR ANY PART THEREOF RENDERING PROFESSIONAL ADVICE OR SERVICES BEFORE MAKING ANY DECISION OR TAKING ANY ACTION THAT MIGHT AFFECT YOUR FINANCES OR BUSINESS YOU SHOULD CONSULT A QUALIFIED PROFESSIONAL ADVISOR THIS WEBSITE IS PROVIDED AS IS AND DTTL MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING IT WITHOUT LIMITING THE FOREGOING DTTL DOES NOT WARRANT THAT THIS WEBSITE WILL BE ERROR FREE OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY DTTL EXPRESSLY DISCLAIMS ALL IMPLIED WARRANTIES INCLUDING WITHOUT LIMITATION WARRANTIES OF MERCHANTABILITY TITLE FITNESS FOR A PARTICULAR PURPOSE NON INFRINGEMENT COMPATIBILITY SECURITY AND ACCURACY YOUR USE OF THIS WEBSITE IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM YOUR USAGE DTTL WILL NOT BE LIABLE FOR ANY DIRECT SPECIAL INDIRECT INCIDENTAL CONSEQUENTIAL OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER WHETHER IN AN ACTION OF CONTRACT STATUTE TORT INCLUDING WITHOUT LIMITATION NEGLIGENCE OR OTHERWISE RELATING TO THE USE OF THIS WEBSITE CERTAIN LINKS ON THIS WEBSITE LEAD TO RESOURCES MAINTAINED BY THIRD PARTIES OVER WHOM DTTL HAS NO CONTROL INCLUDING WEBSITES

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  • Privacy
    will where necessary obtain visitors explicit consent to collect and use such information Cookies and Web Beacons To ensure that this website is well managed and to facilitate improved navigation within the site DGSL or its service provider s may use cookies small text files stored in a user s browser or Web beacons electronic images that allow the website to count visitors who have accessed a particular page and to access certain cookies to collect aggregate data DGSL may use such devices to track information on our systems and identify categories of visitors by items such as IP address domain browser type and pages visited This information is reported to our webmasters who use the information to analyze the number of visitors to different areas of the site and to help make sure that this website is serving as a useful effective information source Neither our cookies nor Web beacons collect any personal information such as your name or email address Further most browsers permit individuals to decline cookies Learn more about cookies and how to reject them However under specific circumstances visitors may be denied access to some parts of our site if their browsers are set to decline cookies Information Use Personal information is used only for limited purposes For example when you register to gain access to premium content sign up for e learning respond to a survey or request future communications about specific areas of interest such as publications or marketing campaigns the information you submit may be used to create a personal profile that will allow us to manage our relationship with you provide you with information we feel would be of interest to you facilitate responding to further requests or inquiries from you or otherwise personalize your website experience In addition the webmasters may where necessary use your information for various site related tasks You may at any time request that we discontinue sending you emails or other communications generated in response to your registration on this website Disclosure of Information to Third Parties Although DGSL may provide visitors information to service providers that handle information on its behalf DGSL will usually not share the information with third parties for secondary or unrelated purposes unless otherwise disclosed at the point of collection Personal information may be transmitted internationally through the Deloitte Touche Tohmatsu Limited worldwide network of firms or to third parties for the purposes identified above This may include transfer to countries without data protection rules similar to those in effect in a visitor s country of residence By providing information through this website you are consenting to such transfers Where appropriate personal information may be disclosed to law enforcement regulatory or other government agencies or third parties where necessary to comply with legal or regulatory obligations or requests or for the purposes identified above Access to Information This website collects data from you in only two circumstances if you choose to access IFRS E learning or if you choose to subscribe

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  • IAS Plus
    Explorer 9 or try using another browser such 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 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 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 member firms and their related entities DTTL and

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  • News
    Highlights from the FASB s February 3 meeting Feb 05 2016 At its February 3 2016 meeting the FASB discussed 1 its technical agenda and 2 financial statements of not for profit entities Discussion paper technical agenda The FASB decided to include the following financial reporting issues in its upcoming agenda discussion paper Pensions and other postretirement employee benefit plans Intangible assets Distinguishing liabilities from equity Financial performance reporting In addition the FASB will continue to perform preagenda research on consolidations as well as inventory and costs of sales For more information see the tentative Board decisions on the FASB s Web site Financial statements of not for profit entities The FASB discussed feedback on its proposed ASU Presentation of Financial Statements of Not for Profit Entities and made tentative decisions related to 1 n etting of external and direct internal investment expenses against investment return 2 d isclosure of netted investment expenses 3 e xpenses by nature and analysis of expenses by function and nature and 4 e nhanced disclosures about cost allocations and improved guidance on management and general activities For more information see the tentative Board decisions on the FASB s Web site SEC updates EDGAR filer manual and technical specifications Feb 02 2016 The SEC has updated its Electronic Data Gathering Analysis and Retrieval EDGAR System Filer Manual volumes I and II to include new submission forms related to the funding portal In addition the SEC has issued the technical specifications for CF Portal EDGAR XML submission types For more in for ma tion see EDGAR page on the SEC s Web site FASB proposes guidance on certain cash flow classification issues Jan 29 2016 The FASB has issued a proposed Accounting Standards Update ASU Classification of Certain Cash Receipts and Cash Payments in response to the EITF consensus for exposure on Issue 15 F Specifically the proposal addresses eight cash flow classification issues that have been creating diversity in practice Debt prepayment or debt extinguishment costs Settlement of zero coupon bonds Contingent consideration payments made after a business combination Proceeds from the settlement of insurance claims Proceeds from the settlement of corporate owned life insurance policies including bank owned life insurance policies Distributions received from equity method investees Beneficial interests in securitization transactions Separately identifiable cash flows and application of the predominance principle Com ments on the pro posal are due by March 29 2016 For more in for ma tion see De loitte s Heads Up and November 2015 EITF Snapshot as well as the pro posed ASU on the FASB s Web site IASB publishes amendments to IAS 7 Jan 29 2016 The IASB has published amendments to IAS 7 Statement of Cash Flows as part of its disclosure initiative i e projects to improve the effectiveness of financial reporting disclosures The objective of the amendments is to clarify IAS 7 to improve information provided to financial statement users about an entity s financing activities The amendments require that an entity disclose as

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  • Publication library
    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 Info Publication library Featured insights 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 Industry publications CFO Journal CFO insight and analysis written and compiled by Deloitte Risk Compliance Journal Risk management strategy and analysis from Deloitte Subscribe to receive newsletters Latest publications Deloitte comment letter on proposed amendments to IFRS 4 Feb 08 2016 Heads Up FASB proposes guidance on cash flow classification Feb 04 2016 Oil Gas Accounting Financial Reporting and Tax Update January 2016 Feb 03 2016 Accounting Roundup January 2016 Feb 02 2016 Journal entry New revenue standard SEC staff remarks about transition resource group activities Feb 02 2016 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

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  • Standards
    IAS 13 Presentation of Current Assets and Current Liabilities Superseded by IAS 39 effective 1 July 1998 IAS 14 Segment Reporting Superseded by IFRS 8 effective 1 January 2009 1997 IAS 15 Information Reflecting the Effects of Changing Prices Withdrawn December 2003 2003 IAS 16 Property Plant and Equipment 2003 IAS 17 Leases 2003 IAS 18 Revenue Will be superseded by IFRS 15 as of 1 January 2018 1993 IAS 19 Employee Benefits Superseded by IAS 19 2011 effective 1 January 2013 1998 IAS 19 Employee Benefits 2011 2011 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 1983 IAS 21 The Effects of Changes in Foreign Exchange Rates 2003 IAS 22 Business Combinations Superseded by IFRS 3 effective 31 March 2004 1998 IAS 23 Borrowing Costs 2007 IAS 24 Related Party Disclosures 2009 IAS 25 Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001 IAS 26 Accounting and Reporting by Retirement Benefit Plans 1987 IAS 27 Separate Financial Statements 2011 2011 IAS 27 Consolidated and Separate Financial Statements Superseded by IFRS 10 IFRS 12 and IAS 27 2011 effective 1 January 2013 2003 IAS 28 Investments in Associates and Joint Ventures 2011 2011 IAS 28 Investments in Associates Superseded by IAS 28 2011 and IFRS 12 effective 1 January 2013 2003 IAS 29 Financial Reporting in Hyperinflationary Economies 1989 IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 1 January 2007 1990 IAS 31 Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 2003 IAS 32 Financial Instruments Presentation 2003 IAS 33 Earnings Per Share 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 2015 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 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

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  • Projects
    ASU was issued in May 2015 Insurance targeted improvements to the accounting for long duration contracts The objective of the project is to develop targeted improvements to insurance accounting Insurance contracts overview The objective of this project is to make targeted improvements to existing U S GAAP Investment companies Disclosures about investments in another investment company The objective of this project is to require disclosures in an investment company s financial statements that will provide transparency into the risks returns and expenses of an investee that is also an investment company A proposed ASU was issued on December 4 2014 comments were due by February 17 2015 Liabilities and equity The objective of this project is to simplify the accounting for financial instruments with characteristics of liabilities and equity Not for profit financial reporting Financial statements The objective of this project is to reexamine existing standards for financial statement presentation by not for profit entities focusing on improving 1 net asset classification requirements and 2 information provided in financial statements and notes about liquidity financial performance and cash flows Revenue recognition The FASB and IASB issued a joint standard Revenue From Contracts With Customers ASC 606 and IFRS 15 respectively Simplifying the balance sheet classification of debt The objective of this project is to reduce cost and complexity when classifying debt on a balance sheet The FASB expects to issue an ED on debt classification in the first quarter of 2016 Simplifying the equity method of accounting The objective of this project is to simplify two aspects of equity method Technical corrections and improvements The objective of this ongoing project is to provide regular updates and improvements to the FASB Accounting Standards Codification that are based on feedback received from constituents A proposed ASU was issued on September 15 2014 comments were due by December 1 2014 Project Summary Consolidation Comprehensive project Completed 2011 IFRS 10 Consolidated Financial Statements was issued on May 12 2011 implementing a single consolidation model based on the concept of control replacing both IAS 27 and SIC 12 Consolidation Principal versus agent analysis The objective of this project is to consider comprehensive guidance for consolidation of all entities including entities controlled by voting or similar interests This includes an evaluation of guidance for determining the capacity of a decision maker A final ASU was issued on February 18 2015 Customer s accounting for fees in a cloud computing arrangement The objective of this project is to improve the guidance about how a customer should account for its fees paid in a cloud computing arrangement A final ASU was issued on April 15 2015 Definition of a nonpublic entity Completed 2013 The objective of this project was to reexamine the definition of a nonpublic entity and public entity The project focused on 1 defining what constitutes a private company nonpublic business entity to distinguish between different types of entities for standard setting purposes and 2 determining which companies would be included in the scope of the

    Original URL path: http://www.iasplus.com/en-us/projects (2016-02-10)
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  • Resources
    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 Resources Global organizations Other resources Other U S regulators Overview of the structure of the Financial Accounting Foundation and the FASB Info Resources Quick Article Links In this section you can access resources that provide background and information on the Financial Accounting Foundation and the FASB the FASB Accounting Standards Codification global and U S organizations involved in financial reporting and other topics For more information about each of these topics scroll down or use the navigation menu Governance Financial Accounting Foundation and the FASB Financial Accounting Foundation FASB FASB Accounting Standards Codification FASB board membership GASB EITF PCC Other Regulators SEC PCAOB AICPA Global organizations Deloitte resources U S publication series Accounting Journal Entries Accounting Roundup Heads Up SEC Comment Letter publications Roadmap series All U S publications Global publication series IFRS in Focus Model financial statements and checklists IFRS in Your Pocket IFRS Project Insights A Closer Look All global publications Hot topics Projects and standards Revenue recognition project Insurance contracts project Leases project ASC Topic 825 Financial Instruments Broader financial reporting issues Convergence Global financial crisis Private company matters XBRL Quick links U S publications Global publications Latest news SEC staff publishes C DI on EDGAR filings for issuers of asset backed securities Feb 09 2016 GASB proposes guidance on lease contracts Feb 09 2016 Comment letter feedback on the IASB s proposal related to the different effective dates of IFRS 9 and the forthcoming insurance contracts standard Feb 08 2016 Highlights from the FASB s February 3 meeting Feb 05 2016 SEC updates EDGAR filer manual and technical specifications Feb 02 2016 About Contact us Legal Privacy

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