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  • IAS Plus
    mode selected Please turn off compatibility mode upgrade your browser to at least Internet Explorer 9 or try 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 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 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 by guarantee DTTL its network of member firms and their related entities DTTL and each of its

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  • IAS Plus
    le mode de compatibilité télécharger Internet Explorer 9 ou une version plus récente ou essayer d utiliser un autre navigateur tel que Google Chrome ou Mozilla Firefox IAS Plus IAS plus Canada Français International English International Deutsch Canada English Canada Français États Unis English Royaume Uni English Bienvenue Mon compte Quitter IAS Plus Canada Français International English International Deutsch Canada English Canada Français États Unis English Royaume Uni English Toggle navigation Search site Toggle navigation Accueil À propos de CIF Nouvelles Publications Normes Projets Ressources 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 Communiquez avec nous Reconnaissance À propos de CIF Juridique Confidentialité Le contenu du présent site Web est la propriété exclusive de Deloitte Global Services Limited ou d un cabinet membre de Deloitte Touche Tohmatsu Limited ou de l une de leurs entités liées 2015 Pour toute information juridique y compris sur les droits d auteur reportez vous à l avis juridique Deloitte désigne une ou plusieurs entités parmi Deloitte Touche Tohmatsu Limited société

    Original URL path: https://www.iasplus.com/fr-ca/mail_password_form?set_language=fr-ca (2016-02-10)
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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

    Original URL path: http://www.iasplus.com/en/news/ (2016-02-10)
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  • Nachrichten
    der richtige Ansatz ist sorgt der Vorschlag des IASB die vorherrschenden Geschäftstätigkeit auf Ebene der Berichtseinheit zu bestimmen für Verwirrung Die meisten Stellungnehmenden scheinen der Meinung zu sein dass der IASB die Konzernebene als Ebene der Berichtseinheit ansieht Andere sind allerdings der Meinung dass Ebene der Berichtseinheit eine leere Phrase ist die auch Ebenen unterhalb der Konzernebene beschreiben kann Die Frage wie Mischkonzerne zu behandeln sind ist in beiden Fällen wichtig Deshalb argumentieren Stellungnehmende die annehmen dass der IASB eine Bestimmung auf Konzernebene vorsieht oft dass eine Bestimmung unterhalb der Ebene der Berichtseinheit notwendig sei während Stellungnehmende die von einer Bestimmung auf tieferer Ebene ausgehen sich oft hinsichtlich der Auswirkungen auf den Konzern im Unklaren sind Die beiden folgenden Möglichkeiten scheinen sich herauszuschälen Die Beurteilung erfolgt auf Konzernebene und die Ergebnisse werden nach unten durchgereicht dies würde dazu führen dass reinen Versicherungsunternehmen die Tochterunternehmen von Mischkonzernen sind die Aufschuboption nicht zur Verfügung steht während ähnliche Unternehmen die keine Tochterunternehmen von Mischkonzernen sind die Option sehr wohl nutzen könnten Die Beurteilung erfolgt auf einer tieferen Ebene als die Konzernebene was dann die Frage aufwirft wie diese Beurteilung nach oben weitergereicht wird es könnte bedeuten dass Konzerne IFRS 9 und IAS 39 Zahlen zu konsolidieren hätten oder es könnte bedeuten dass in Frage kommende Tochterunternehmen zwei Sätze von Rechnungslegungsinformationen vorzuhalten hätten IAS 39 Zahlen für die Berichterstattung gegenüber ihren Adressaten und IFRS 9 Zahlen für die Berichterstattung innerhalb des Konzerns Es wird nach Stand der Informationen von der IASB Sitzung im Oktober 2015 derzeit davon ausgegangen dass der IASB die erneuten Erörterungen des Entwurfs im zweiten Quartal 2016 aufnehmen wird Endgültige Änderungen werden im dritten Quartal 2016 erwartet Wir nehmen Stellung zu den vorgeschlagenen Änderungen an IFRS 4 in Bezug auf IFRS 9 08 02 2016 Das IFRS Global Office von Deloitte hat gegenüber dem IASB Stellung zu dessen Entwurf ED 2015 11 Anwendung von IFRS 9 Finanzinstrumente gemeinsam mit IFRS 4 Versicherungsverträge Vorgeschlagene Änderungen an IFRS 4 genommen den dieser am 9 Dezember 2015 herausgegeben hat In unserer Stellungnahme zum Entwurf halten wir folgende Punkte fest Im Entwurf werden valide Gründe für das Einführen einer temporären Lösung von Sachverhalten identifiziert die aus dem Übergang auf zwei große miteinander in Verbindung stehende Standards zu unterschiedlichen Zeitpunkten resultieren Es sollte die Option bestehen die Anwendung von IFRS 9 aufzuschieben und ein Kriterium der vorherrschenden Geschäftstätigkeit auf Grundlage des Buchwerts von Schulden ist eine sachgerechte Möglichkeit zu bestimmen ob diese Option angewendet werden kann Allerdings hegen wir Bedenken in Bezug auf die Methode für die Überprüfung dieses Kriteriums und wir sind auch der Ansicht dass dieses nicht nur auf Ebene der Berichtseinheit überprüft werden sollte Der vorgeschlagene Zeitpunkt für das Auslaufen des Aufschubansatzes ist sachgerecht Wir drängen den IASB sein erneuten Erörterungen des neuen Versicherungsstandards unter Berücksichtigung der Rückmeldungen aus den Stellungnahmen und Einbindungsaktivitäten rasch abzuschließen damit der Zeitpunkt des neuen Standards in den Aufschubzeitraum fällt Darüber hinaus sind wir der Meinung dass ein klar definiertes Versicherungsunternehmen von der Anwendung des Aufschubansatzes nicht ausgeschlossen

    Original URL path: http://www.iasplus.com/de/news?set_language=de (2016-02-10)
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  • News
    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 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 Directors Alert 2016 Ingredients for Success Striking the right balance Feb 04 2016 Independent board directors join Deloitte specialists from around the globe to share their insights into the challenges facing boards today and the strategies they can employ to overcome those issues What should your board have on its plate in 2016 Directors Alert Ingredients for Success Striking the right balance highlights some of key challenges facing boards of directors in 2016 Each topic was developed with input from Deloitte specialists and independent directors from around the globe explores potential actions boards can take to address the issues and includes questions directors can ask management to further understand the impact these issues have within their own organization Review the Directors Alert CDSB publishes review of environmental reporting by FTSE 350 companies Feb 04 2016 On February 4 2016 the Climate Disclosure Standards Board CDSB published a review of the annual reports of FTSE 350 companies looking at how these companies incorporate environmental issues into their strategic reports The publication identifies reporting trends and showcases examples of best practice from published reports It also sets out the CDSB s views on how regulators can enhance the enabling environment for disclosure At the launch of the report Stephen Haddrill CEO of the Financial Reporting Council FRC gave his perspective on the CDSB s findings The press release and full report are available from the CDSB website The full text of Mr Haddrill s speech is available from the FRC website IESBA Nears Finalization of Revised Long Association Provisions in Ethics Code Re Proposes Enhancements to Address Limited Set of Remaining Issues Feb 04 2016 On February 4 2016 the International Ethics Standards Board for Accountants IESBA released for public comment the Exposure Draft Limited Re exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client the ED The ED relates to the IESBA s project to develop more robust and comprehensive provisions dealing with the long association of personnel with an audit or assurance client It contains a basis for conclusions regarding proposals that have been finalized as well as the limited re exposure of three remaining issues The proposals being re exposed are An increase from two to five years in the cooling off period for the engagement quality control reviewer EQCR on the audit of a listed entity and to

    Original URL path: http://www.iasplus.com/en-ca/news?set_language=en-ca (2016-02-10)
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  • News
    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 Site map Jurisdictions Africa Americas Asia Europe Oceania News 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 Projects Major projects Narrow scope amendments Research projects Post implementation reviews Agenda consultations Completed projects Items not added to the agenda IFRIC Resources IFRS Foundation and the IASB Use and adoption of IFRS Global organisations Regional organisations Topics in financial reporting Research and education Sustainability and integrated reporting Standards International Financial Reporting Standards International Accounting Standards IFRIC Interpretations SIC Interpretations Other pronouncements 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

    Original URL path: http://www.iasplus.com/en/news/sitemap (2016-02-10)
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  • 2016
    quarter 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

    Original URL path: http://www.iasplus.com/en/news/2016 (2016-02-10)
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  • 2015
    considers definitions from regulatory sources Finally EFRAG agrees with the expiry date set for the temporary exemption from applying IFRS 9 Comments on EFRAG s draft comment letter are requested by 20 January 2016 For more information see the press release and the draft comment letter on the EFRAG website Summary of the CMAC November 2015 meeting 22 Dec 2015 The IASB has released a summary of the Capital Markets Advisory Committee CMAC meeting which was held in London on 6 November 2015 The topics discussed at the meeting included 2015 agenda consultation Goodwill and impairment Trustees review of structure and effectiveness Conceptual framework measurement IFRS 9 Financial Instruments Education session on new impairment requirements Disclosure initiative project materiality practice statement The next CMAC meeting will take place on 25 February 2016 The full meeting summary is available on the IASB s website FASB to issue final standard on recognition and measurement of financial instruments in early January 22 Dec 2015 The US Financial Accounting Standards Board FASB has announced that it plans to issue its final standard on the recognition and measurement of financial instruments during the first week of January 2016 The FASB finished redeliberations related to its upcoming standard in November 2015 and directed the staff to proceed with drafting a final Accounting Standards Update for a vote by written ballot Please click for the press release on the FASB website ICAEW thought paper on SME accounting requirements 22 Dec 2015 The Institute of Chartered Accountants in England and Wales ICAEW has published SME Accounting Requirements Basing Policy on Evidence The paper look into how if at all financial reporting by SMEs should be regulated The report looks at the costs and benefits not only to the reporting entity but to society as a whole of regulating SMEs financial reporting It analyses why SMEs may require a different regime from other businesses and also includes a summary of the research on this topic to date The paper concludes that the evidence available to date is insufficient to develop policies that are soundly based and that a substantial programme of research is needed An executive summary and the full research paper are available from the ICAEW website FEE believes IASB needs to take a more active role in driving the broader corporate reporting agenda 22 Dec 2015 The Federation of European Accountants Fédération des Experts comptables Européens FEE has responded to the Request for Views document the IASB published in August to launch its second agenda consultation Next to comments on project prioritisation FEE suggests that the IASB takes a more active role in the broader corporate reporting agenda including both financial and non financial reporting in order not to be pushed to the sidelines FEE states The current focus on financial information only seems not to be sustainable over the long term as primary users are using other sources of information in their economic decision making process which might lead to a declining relevance and importance of

    Original URL path: http://www.iasplus.com/en/news/2015 (2016-02-10)
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