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  • IFRS in your pocket
    projects IFRS in your pocket 2014 01 Oct 2014 The 2014 edition of our popular guide to IFRSs includes background information on the structure and workings of the IASB analysis of the use of IFRSs around the world summaries of all current Standards and Interpretations and up to date details of IASB and IFRIC agenda projects IFRS in your pocket 2013 12 Aug 2013 The 2013 edition provides an update on developments up to the first quarter of 2013 It covers background information on the structure and workings of the IASB analysis of the use of IFRSs around the world summaries of all current Standards and Interpretations and up to date details of IASB and IFRIC agenda projects IFRSs in your pocket 2012 22 Aug 2012 The eleventh edition of our popular guide to IFRSs which includes background information on the structure and workings of the IASB analysis of the use of IFRSs around the world summaries of all current Standards and Interpretations and up to date details of IASB and IFRIC agenda projects IFRSs in your pocket 2011 28 Jun 2011 The tenth edition of our popular guide to IFRSs which includes information about the IFRS Foundation and the IASB the use of IFRSs around the world summaries of current standards and interpretations and much more IFRSs in your pocket 2010 20 May 2010 IFRSs in your Pocket 2010 includes information about IASB structure and contact details IASB due process use of IFRSs around the world summaries of each IASB Standard and Interpretation background and current status of all current IASB projects update on IFRS US GAAP convergence and much more IFRS in your pocket 2009 04 May 2009 IFRSs In Your Pocket 2009 eighth edition May 2009 is a 124 page guide that includes information about IASB structure

    Original URL path: http://www.iasplus.com/en/tag-types/global/publication-series/ifrs-in-your-pocket (2016-02-10)
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  • Deloitte comment letters (IASB/IFRIC/IFRSF)
    2016 We support the amendments proposed in the exposure draft In addition we provided recommendations for drafting changes and amendments to transitional provisions Deloitte comment letter on IFRIC draft Interpretation 2015 2 Foreign currency transactions and advance consideration 19 Jan 2016 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 recognise 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 Deloitte comment letter on IFRIC draft Interpretation 2015 1 Uncertainty over income tax treatments 19 Jan 2016 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 Deloitte comment letter on tentative agenda decision on IFRS 9 and IAS 39 Derecognition of financial assets 19 Jan 2016 We disagree with the with the IFRS Interpretations Committee s decision not to add this item onto its agenda we believe that standard setting activity is required in this area because it is an issue that arises frequently in practice and in the absence of guidance diverse practices are likely to evolve We believe that this issue should be referred to the IASB for comprehensive consideration Deloitte comment letter on tentative agenda decision on IAS 20 Recoverable cash payments 19 Jan 2016 We agree with the IFRS Interpretations Committee s decision not to add this item onto its agenda We also recommend that tentative agenda decisions only include statements upon which the the Committee as a whole can reach consensus Deloitte comment letter on tentative agenda decision on IAS 16 and IAS 38 Variable payments for an asset 19 Jan 2016 We disagree with the with the IFRS Interpretations Committee s decision not to add this item onto its agenda and believe that it should be referred to the IASB for consideration Deloitte comment letter on tentative agenda decision on IFRS 9 Determining hedge effectiveness for net investment hedges 19 Jan 2016 We agree with the IFRS Interpretations Committee s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision Deloitte comment letter on tentative agenda decision on IAS 36 Recoverable and carrying amount of a cash generating unit 19 Jan 2016 We agree with the IFRS Interpretations Committee s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision Deloitte comment letter on tentative agenda decision on IAS 32 Offsetting and cash pooling 19 Jan 2016 We agree with the IFRS Interpretations Committee s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision Deloitte comment letter

    Original URL path: http://www.iasplus.com/en/tag-types/global/analysis-opinion/comment-letters (2016-02-10)
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  • About publications
    This page provides important information about our publications We acknowledge that our readers include a vast array of companies other organisations employees academics and students and many others In many cases access to prior editions and older publications are very useful for specific purposes such as research Accordingly it is important to remember the following points Earlier editions of publications may be superseded by more recent editions please ensure you identify the edition or version that is suitable for your needs Many publications archived on IAS Plus may be older and contain information which pertains to earlier versions of pronouncements reflects earlier interpretations and circumstances or is otherwise out of date we are under no obligation to update these publications for any subsequent developments In some cases we provide links to member firm sites or other sources rather than hosting them directly on IAS Plus In some cases this may result in broken links due to changes in the linked website the withdrawal of the referred document or other reasons Please let us know if you find any such links and we ll investigate Publications hosted on this site are produced by the various member firms of Deloitte We encourage you to contact the relevant Deloitte member firm that produced the publication to discuss your needs Related Topics Resources Welcome to IAS Plus Overview of our global IFRS related publications Quick links Publication library Overview of our global IFRS related publications IFRS in focus IFRS project insights IFRS industry insights IFRS on point Model financial statements and checklists Insurance related publications Deloitte comment letters Deloitte IFRS webcasts Deloitte IFRS podcasts The Bruce column The IAS Plus interviews Translations Roadmap of country specific publications Related news IASB publishes updated list of IFRS learning resources 04 Dec 2015 Canada joins the IAS

    Original URL path: http://www.iasplus.com/en/othernews/about/about-publications (2016-02-10)
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  • Overview of our global IFRS-related publications
    Deloitte comment letters Deloitte comment letters on key proposals from the International Accounting Standards Board IASB IFRS Interpretations Committee and related organisations Deloitte point of view The Point of view series provides Deloitte s perspective on current issues in accounting and financial reporting Deloitte IFRS webcasts These webcasts generally held once per quarter run for approximately one hour and cover topical developments and issues arising in global financial reporting Deloitte IFRS podcasts These short audio presentations on particular standards projects and developments provide a great way to stay on top of key IFRS developments as they occur The Bruce column Robert Bruce our regular resident commentator provides insight and background to financial reporting developments The IAS Plus interviews An occasional series of in depth discussions with key players in the financial reporting space providing valuable insights into the standard setting process contemporary accounting issues and other matters of related interest Related news About publications 23 Feb 2012 We proudly maintain an extensive library of global and member firm publications on IAS Plus This page provides important information about our publications iGAAP 2011 A guide to IFRS reporting now available 16 Dec 2010 The fourth edition of this guide sets out comprehensive guidance for entities reporting under IFRSs Newsletter on insurance contracts proposals 12 Aug 2010 Deloitte s IFRS Global Office has published an IFRS in Focus Newsletter Insurance Contracts On 30 July 2010 the International Accounting Standards Board IASB published ED 2010 8 Insurance Contracts This ED proposes a single IFRS that all insurers in all jurisdictions could apply to all contract types on a consistent basis The proposed IFRS would apply to writers of both insurance and reinsurance contracts Two new publications from Deloitte 23 Jul 2010 We ve posted two new Deloitte publications dealing with IFRS issues and developments IFRIC Review and IFRS Alert Accounting Roundup second quarter 2009 review 08 Jul 2009 We have posted Accounting Roundup Second Quarter in Review 2009 prepared by the Accounting Standards and Communications Group of Deloitte LLP USA This newsletter provides brief descriptions of pronouncements affecting accounting financial reporting and corporate governance issued during 2Q 2009 by standard setters and regulators including FASB EITF AICPA SEC FASAB PCAOB GASB IASB IFRIC and IAASB Four recent IFRS Insights newsletters 03 Jun 2009 We have posted four recent IFRS Insights newsletters from Deloitte Touche LLP United States IFRS Insights provides news on the latest developments on IFRSs practical suggestions for companies addressing IFRSs updates on the regulatory environment and references to relevant tools and resources IAS Plus quarterly newsletter for October 2007 17 Oct 2007 The October 2007 IAS Plus Quarterly Newsletter has been published IAS Plus Newsletter on joint ventures exposure draft 14 Oct 2007 Deloitte s IFRS Global Office has published a special edition IAS Plus Newsletter on Proposed Changes to Accounting for Joint Ventures New Global Offerings Services newsletter 29 Jun 2007 We have posted the May 2007 Edition of the Deloitte Global Offerings Services Newsletter New comparison of IFRSs

    Original URL path: http://www.iasplus.com/en/resources/deloitte/ifrs-related-publications-from-deloitte (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 (Japanese translation)
    Jurisdictions Resources My IAS Plus Topics Communications Toggle navigation Search site Publication Directory Global publications Member firm publications Australia Belgium Brazil Canada China Colombia Czech Republic Denmark Germany Hong Kong Hungary India Ireland Japan Insurance Accounting Newsletters Japanese translations Korea Luxembourg Malaysia Mexico Netherlands New Zealand Poland Portugal Russia Singapore South Africa Spain Switzerland Taiwan United Kingdom United States Non English publications Third party publications IFRS e learning Info Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II Japanese translation Published on 08 Feb 2016 Japanese translation of the slides for Insurance webcast 55 The proposed solution to the de coupling of IFRS 9 and IFRS 4 Phase II Download Related Topics Publication series Insurance Accounting Newsletters Japanese translations Jurisdictions Japan Other Languages Japanese Related news Communiqué from latest China Japan Korea accounting standard setters meeting 22 Jan 2016 IFRS Foundation translations 15 Jan 2016 FASB and ASBJ hold biannual meeting 15 Jan 2016 IFRS Foundation translations 22 Dec 2015 Report on IFRS adoption by Japanese companies full English version available 16 Nov 2015 Seventh annual AOSSG meeting 13 Nov 2015 All Related Related Publications Insurance webcast 54 The accounting for indirect participating contracts remains an open issue Japanese translation 18 Jan 2016 Insurance webcast 53 IFRS 9 deferral ready to go Phase II presentation confirmed and disclosures reassessed and amended Japanese translation 23 Dec 2015 Insurance webcast 52 De coupling IFRS 9 IFRS 4 Phase II resolved and another push towards completion of the IASB Insurance Contracts project Japanese translation 09 Nov 2015 Insurance webcast 51 Focus on IFRS 9 de coupling and feedback from other standard setters Japanese translation 10 Sep 2015 All Related Related Discussions IAS 19 Accounting for the transfer to the Japanese government of the substitutional

    Original URL path: http://www.iasplus.com/en/publications/japan/insurance-webcasts/webcast-55 (2016-02-10)
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  • Alerta para directores 2016 - Ingredientes para el éxito. Encontrando el equilibro adecuado
    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 Publication Directory Global publications Member firm publications Australia Belgium Brazil Canada China Colombia Czech Republic Denmark Germany Hong Kong Hungary India Ireland Japan Korea Luxembourg Malaysia Mexico Netherlands New Zealand Poland Portugal Russia Singapore South Africa Spain Other Spanish publications Switzerland Taiwan United Kingdom United States Non English publications Third party publications IFRS e learning Info Alerta para directores 2016 Ingredientes para el éxito Encontrando el equilibro adecuado Published on 08 Feb 2016 Spanish translation of 2016 Director s Alert Ingredients for success Striking the right balance Download Related Topics Publication series Other Spanish publications Jurisdictions Colombia Other Languages Spanish Related news IFRS Foundation translations 27 Jan 2016 IFRS Foundation translations 15 Jan 2016 IFRS Foundation translations 22 Dec 2015 IFRS Foundation translations 07 Dec 2015 IFRS Foundation translations 25 Nov 2015 IFRS taxonomy 2015 in Spanish 06 Nov 2015 All Related Related Publications IFRS in Focus edición en español IASB emite enmiendas al IAS 7 Estado de flujos de efectivo que requieren la revelación de los cambios en los pasivos que surgen de actividades de financiación Febrero 2016 08 Feb 2016 IFRS in Focus edición en español IASB emite enmiendas al IAS 12 para aclarar el reconocimiento de activos por impuesto diferido por las pérdidas no realizadas relacionadas con instrumentos de deuda medidos a valor razonable January 2016 28 Jan 2016 Audit Committee Brief Enero 2016 19 Jan 2016 Líderes para hoy Líderes para mañana 14 Jan 2016 All Related Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or a member

    Original URL path: http://www.iasplus.com/en/publications/colombia/other/2016-directors-alert (2016-02-10)
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  • IFRS in Focus (edición en español) — IASB emite enmiendas al IAS 7 Estado de flujos de efectivo que requieren la revelación de los cambios en los pasivos que surgen de actividades de financiación (Febrero 2016)
    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 Publication Directory Global publications Member firm publications Australia Belgium Brazil Canada China Colombia IFRS in Focus newsletters Spanish Czech Republic Denmark Germany Hong Kong Hungary India Ireland Japan Korea Luxembourg Malaysia Mexico Netherlands New Zealand Poland Portugal Russia Singapore South Africa Spain Switzerland Taiwan United Kingdom United States Non English publications Third party publications IFRS e learning Info IFRS in Focus edición en español IASB emite enmiendas al IAS 7 Estado de flujos de efectivo que requieren la revelación de los cambios en los pasivos que surgen de actividades de financiación Febrero 2016 Published on 08 Feb 2016 Spanish translation of IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities February 2016 Download Related Topics Publication series IFRS in Focus newsletters Spanish Jurisdictions Colombia Other Languages Spanish Related news IFRS Foundation translations 27 Jan 2016 IFRS Foundation translations 15 Jan 2016 IFRS Foundation translations 22 Dec 2015 IFRS Foundation translations 07 Dec 2015 IFRS Foundation translations 25 Nov 2015 IFRS taxonomy 2015 in Spanish 06 Nov 2015 All Related Related Publications Alerta para directores 2016 Ingredientes para el éxito Encontrando el equilibro adecuado 08 Feb 2016 IFRS in Focus edición en español IASB emite enmiendas al IAS 12 para aclarar el reconocimiento de activos por impuesto diferido por las pérdidas no realizadas relacionadas con instrumentos de deuda medidos a valor razonable January 2016 28 Jan 2016 Audit Committee Brief Enero 2016 19 Jan 2016 Líderes para hoy Líderes para mañana 14 Jan 2016 All Related Contact us About Legal Privacy FAQs Material on this website

    Original URL path: http://www.iasplus.com/en/publications/colombia/ifrs-in-focus/2016/ias-7 (2016-02-10)
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  • Deloitte meeting notes
    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 Navigation Deloitte meeting notes International Accounting Standards Board IFRS Interpretations Committee IFRS Foundation Trustees Advisory bodies Info Deloitte meeting notes We maintain an extensive database of Deloitte observer notes from meetings of key standard setting governance and advisory bodies under the auspices of the IFRS Foundation You can navigate to the meeting notes using the links below or by using the left hand navigation panel Meeting notes in each category are listed in reverse chronological order If you are looking for meeting discussions about a particular project you can also access the meeting notes on the relevant project pages Standard setting bodies International Accounting Standards Board IFRS Interpretations Committee Governance IFRS Foundation Trustees Advisory bodies IFRS Advisory Council Accounting Standards Advisory Forum ASAF Quick links About meeting notes Latest meetings IASB meeting 16 17 February 2016 IASB meeting 19 20 January 2016 IFRS Interpretations Committee meeting 12 January 2016 IASB meeting 15 16 December 2015 IASB meeting 18 19 November 2015 Upcoming meetings February 2016 IASB meeting February 2016 IFRS Advisory Council meeting March 2016 IASB meeting education session March 2016 IASB meeting March 2016 IFRS Interpretations Committee meeting 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/meeting-types/ (2016-02-10)
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