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  • IASB proposes amendments to address concerns about the different effective dates of IFRS 9 and the new insurance contracts standard
    other comprehensive income the difference between the amounts that would be recognised in profit or loss in accordance with IFRS 9 and the amounts recognised in profit or loss in accordance with IAS 39 Financial Instruments Recognition and Measurement provided that the entity issues contracts accounted for under IFRS 4 applies IFRS 9 in conjunction with IFRS 4 and classifies financial assets as fair value through profit or loss in accordance with IFRS 9 when those assets were previously classified at amortised cost or as available for sale in accordance with IAS 39 Application of the overlay approach requires disclosure of sufficient information to enable users of financial statements to understand how the amount reclassified in the reporting period is calculated and the effect of that reclassification on the financial statements An entity would apply the overlay approach retrospectively to qualifying financial assets when it first applies IFRS 9 Deferral approach Under the amendments that make up the deferral approach an entity would be permitted to apply IAS 39 rather than IFRS 9 for annual reporting periods beginning before 1 January 2021 if it has not previously applied any version of IFRS 9 and if its predominant activity is issuing contracts within the scope of IFRS 4 An entity would determine whether its predominant activity is issuing contracts within the scope of IFRS 4 by comparing the carrying amount of its liabilities arising from contracts within the scope of IFRS 4 with the total carrying amount of its liabilities The IASB does not specify a particular quantitative threshold for predominance but indicates in the Basis for Conclusions that predominance is intended to be a high threshold and that 75 liabilities from insurance activities would not qualify as high The IASB also maintains that an entity would need to assess predominance at the reporting entity level Lastly the IASB states that an entity that applies the deferral approach but falls beneath the predominance threshold in a subsequent reporting period would be required to apply IFRS 9 from the beginning of the next annual reporting period An entity would apply the deferral approach for annual periods beginning on or after 1 January 2018 Application of the deferral approach needs to be disclosed together with the reasons for applying it The deferral can only be made use of for the three years following 1 January 2018 Alternative views Three Board member voted against the publication of the ED because they do not agree with the proposal to provide entities with predominant insurance activity with a temporary exemption from applying IFRS 9 These Board members argue that the deferral approach will reduce comparability including between entities that issue insurance contracts They acknowledge the concerns voiced but are of the opinion that the overlay approach offers enough relief and makes a temporary exemption from applying IFRS 9 unnecessary They are also concerned that delays might occur in the insurance contracts project that would exceed the three year span the deferral approach is intended to be

    Original URL path: http://www.iasplus.com/en/news/2015/12/ifrs-9-ifrs-4 (2016-02-10)
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  • New and revised pronouncements as at 31 December 2015
    2014 was issued on 24 July 2014 and supersedes IFRS 9 2013 but this version of the standard remains available for application if the relevant date of initial application is before 1 February 2015 Issued 19 November 2013 Article Newsletter Effective date No stated effective date see notes in previous column see notes above Not yet endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional IFRS 9 Financial Instruments 2014 A finalised version of IFRS 9 which contains accounting requirements for financial instruments replacing IAS 39 Financial Instruments Recognition and Measurement The standard contains requirements in the following areas Classification and measurement Financial assets are classified by reference to the business model within which they are held and their contractual cash flow characteristics The 2014 version of IFRS 9 introduces a fair value through other comprehensive income category for certain debt instruments Financial liabilities are classified in a similar manner to under IAS 39 however there are differences in the requirements applying to the measurement of an entity s own credit risk Impairment The 2014 version of IFRS 9 introduces an expected credit loss model for the measurement of the impairment of financial assets so it is no longer necessary for a credit event to have occurred before a credit loss is recognised Hedge accounting Introduces a new hedge accounting model that is designed to be more closely aligned with how entities undertake risk management activities when hedging financial and non financial risk exposures Derecognition The requirements for the derecognition of financial assets and liabilities are carried forward from IAS 39 Note Depending on the chosen approach to applying IFRS 9 the transition can involve one or more than one date of initial application for different requirements Note IFRS 9 2014 supersedes IFRS 9 2009 IFRS 9 2010 and IFRS 9 2013 but these standards remain available for application if the relevant date of initial application is before 1 February 2015 Issued 24 July 2014 Summary of IFRS 9 Article Newsletter Effective date Effective for annual periods beginning on or after 1 January 2018 Not yet endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional IFRS 14 Regulatory Deferral Accounts IFRS 14 permits an entity which is a first time adopter of International Financial Reporting Standards to continue to account with some limited changes for regulatory deferral account balances in accordance with its previous GAAP both on initial adoption of IFRS and in subsequent financial statements Note Entities which are eligible to apply IFRS 14 are not required to do so and so can chose to apply only the requirements of IFRS 1 First time Adoption of International Financial Reporting Standards when first applying IFRSs However an entity that elects to apply IFRS 14 in its first IFRS financial statements must continue to apply it in subsequent financial statements IFRS 14 cannot be applied by entities that have already adopted IFRSs Issued 30 January 2014 Summary of IFRS 14 Article Newsletter Effective date Applicable to an entity s first annual IFRS financial statements for a period beginning on or after 1 January 2016 Will not be endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional IFRS 15 Revenue from Contracts with Customers IFRS 15 provides a single principles based five step model to be applied to all contracts with customers The five steps in the model are as follows Identify the contract with the customer Identify the performance obligations in the contract Determine the transaction price Allocate the transaction price to the performance obligations in the contracts Recognise revenue when or as the entity satisfies a performance obligation Guidance is provided on topics such as the point in which revenue is recognised accounting for variable consideration costs of fulfilling and obtaining a contract and various related matters New disclosures about revenue are also introduced Issued 28 May 2014 Summary of IFRS 15 Article Newsletter Revenue resources Effective date Applicable to an entity s first annual IFRS financial statements for a period beginning on or after 1 January 2018 Article on deferral Not yet endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional IFRS 16 Leases IFRS 16 specifies how an IFRS reporter will recognise measure present and disclose leases The standard provides a single lessee accounting model requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value Lessors continue to classify leases as operating or finance with IFRS 16 s approach to lessor accounting substantially unchanged from its predecessor IAS 17 Issued 13 January 2016 Summary of IFRS 16 Article Effective date Applicable to annual reporting periods beginning on or after 1 January 2019 Not yet endorsed for use in the EU First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Amendments New or revised pronouncement When effective Application at 31 December 2015 to 1st qtrs 2nd qtrs 3rd qtrs Full yrs Defined Benefit Plans Employee Contributions Amendments to IAS 19 Amends IAS 19 Employee Benefits to clarify the requirements that relate to how contributions from employees or third parties that are linked to service should be attributed to periods of service In addition it permits a practical expedient if the amount of the contributions is independent of the number of years of service in that contributions can but are not required to be recognised as a reduction in the service cost in the period in which the related service is rendered Issued 21 November 2013 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 July 2014 First quarters ending 31 December 2015 Note 1 Second quarters ending 31 December 2015 Note 1 Third quarters ending 31 December 2015 Mandatory Annual periods ending 31 December 2015 Mandatory Annual Improvements 2010 2012 Cycle Makes amendments to the following standards IFRS 2 Amends the definitions of vesting condition and market condition and adds definitions for performance condition and service condition IFRS 3 Require contingent consideration that is classified as an asset or a liability to be measured at fair value at each reporting date IFRS 8 Requires disclosure of the judgements made by management in applying the aggregation criteria to operating segments clarify reconciliations of segment assets only required if segment assets are reported regularly IFRS 13 Clarify that issuing IFRS 13 and amending IFRS 9 and IAS 39 did not remove the ability to measure certain short term receivables and payables on an undiscounted basis amends basis for conclusions only IAS 16 and IAS 38 Clarify that the gross amount of property plant and equipment is adjusted in a manner consistent with a revaluation of the carrying amount IAS 24 Clarify how payments to entities providing management services are to be disclosed Issued 12 December 2013 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 July 2014 First quarters ending 31 December 2015 Note 1 Second quarters ending 31 December 2 015 Note 1 Third quarters ending 31 December 2 015 Mandatory Annual periods ending 31 December 2 015 Mandatory Annual Improvements 2011 2013 Cycle Makes amendments to the following standards IFRS 1 Clarify which versions of IFRSs can be used on initial adoption amends basis for conclusions only IFRS 3 Clarify that IFRS 3 excludes from its scope the accounting for the formation of a joint arrangement in the financial statements of the joint arrangement itself IFRS 13 Clarify the scope of the portfolio exception in paragraph 52 IAS 40 Clarifying the interrelationship of IFRS 3 and IAS 40 when classifying property as investment property or owner occupied property Issued 12 December 2013 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 July 2014 First quarters ending 31 December 2015 Note 1 Second quarters ending 31 December 2015 Note 1 Third quarters ending 31 December 2015 Mandatory Annual periods ending 31 December 2015 Mandatory Accounting for Acquisitions of Interests in Joint Operations Amendments to IFRS 11 Amends IFRS 11 Joint Arrangements to require an acquirer of an interest in a joint operation in which the activity constitutes a business as defined in IFRS 3 Business Combinations to apply all of the business combinations accounting principles in IFRS 3 and other IFRSs except for those principles that conflict with the guidance in IFRS 11 disclose the information required by IFRS 3 and other IFRSs for business combinations The amendments apply both to the initial acquisition of an interest in joint operation and the acquisition of an additional interest in a joint operation in the latter case previously held interests are not remeasured Note The amendments apply prospectively to acquisitions of interests in joint operations in which the activities of the joint operations constitute businesses as defined in IFRS 3 for those acquisitions occurring from the beginning of the first period in which the amendments apply Amounts recognised for acquisitions of interests in joint operations occurring in prior periods are not adjusted Issued 6 May 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 see note in previous column see note above First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Clarification of Acceptable Methods of Depreciation and Amortisation Amendments to IAS 16 and IAS 38 Amends IAS 16 Property Plant and Equipment and IAS 38 Intangible Assets to clarify that a depreciation method that is based on revenue that is generated by an activity that includes the use of an asset is not appropriate for property plant and equipment introduce a rebuttable presumption that an amortisation method that is based on the revenue generated by an activity that includes the use of an intangible asset is inappropriate which can only be overcome in limited circumstances where the intangible asset is expressed as a measure of revenue or when it can be demonstrated that revenue and the consumption of the economic benefits of the intangible asset are highly correlated add guidance that expected future reductions in the selling price of an item that was produced using an asset could indicate the expectation of technological or commercial obsolescence of the asset which in turn might reflect a reduction of the future economic benefits embodied in the asset Issued 12 May 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Agriculture Bearer Plants Amendments to IAS 16 and IAS 41 Amends IAS 16 Property Plant and Equipment and IAS 41 Agriculture to include bearer plants within the scope of IAS 16 rather than IAS 41 allowing such assets to be accounted for a property plant and equipment and measured after initial recognition on a cost or revaluation basis in accordance with IAS 16 introduce a definition of bearer plants as a living plant that is used in the production or supply of agricultural produce is expected to bear produce for more than one period and has a remote likelihood of being sold as agricultural produce except for incidental scrap sales clarify that produce growing on bearer plants remains within the scope of IAS 41 Issued 30 June 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Equity Method in Separate Financial Statements Amendments to IAS 27 Amends IAS 27 Separate Financial Statements to permit investments in subsidiaries joint ventures and associates to be optionally accounted for using the equity method in separate financial statements Issued 18 August 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to IFRS 10 and IAS 28 Amends IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures 2011 to clarify the treatment of the sale or contribution of assets from an investor to its associate or joint venture as follows require full recognition in the investor s financial statements of gains and losses arising on the sale or contribution of assets that constitute a business as defined in IFRS 3 Business Combinations require the partial recognition of gains and losses where the assets do not constitute a business i e a gain or loss is recognised only to the extent of the unrelated investors interests in that associate or joint venture These requirements apply regardless of the legal form of the transaction e g whether the sale or contribution of assets occurs by an investor transferring shares in an subsidiary that holds the assets resulting in loss of control of the subsidiary or by the direct sale of the assets themselves Issued 11 September 2014 Article Newsletter Effective date Applicable on a prospective basis to a sale or contribution of assets occurring in annual periods beginning on or after 1 January 2016 Effective date deferred indefinitely Article on deferral EU endorsement currently halted First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Annual Improvements 2012 2014 Cycle Makes amendments to the following standards IFRS 5 Adds specific guidance in IFRS 5 for cases in which an entity reclassifies an asset from held for sale to held for distribution or vice versa and cases in which held for distribution accounting is discontinued IFRS 7 Additional guidance to clarify whether a servicing contract is continuing involvement in a transferred asset and clarification on offsetting disclosures in condensed interim financial statements IAS 9 Clarify that the high quality corporate bonds used in estimating the discount rate for post employment benefits should be denominated in the same currency as the benefits to be paid IAS 34 Clarify the meaning of elsewhere in the interim report and require a cross reference Issued 25 September 2014 Article Newsletter Effective date Applicable to annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Disclosure Initiative Amendments to IAS 1 Amends IAS 1 Presentation of Financial Statements to address perceived impediments to preparers exercising their judgement in presenting their financial reports by making the following changes clarification that information should not be obscured by aggregating or by providing immaterial information materiality considerations apply to the all parts of the financial statements and even when a standard requires a specific disclosure materiality considerations do apply clarification that the list of line items to be presented in these statements can be disaggregated and aggregated as relevant and additional guidance on subtotals in these statements and clarification that an entity s share of OCI of equity accounted associates and joint ventures should be presented in aggregate as single line items based on whether or not it will subsequently be reclassified to profit or loss additional examples of possible ways of ordering the notes to clarify that understandability and comparability should be considered when determining the order of the notes and to demonstrate that the notes need not be presented in the order so far listed in paragraph 114 of IAS 1 Issued 18 December 2014 Article Newsletter Effective date Effective for annual periods beginning on or after 1 January 2016 First quarters ending 31 December 2015 Optional Second quarters ending 31 December 2015 Optional Third quarters ending 31 December 2015 Optional Annual periods ending 31 December 2015 Optional Investment Entities Applying the Consolidation Exception Amendments to IFRS 10 IFRS 12 and IAS 28 Amends IFRS 10 Consolidated Financial Statements IFRS 12 Disclosure of Interests in Other Entities and IAS 28 Investments in Associates and Joint Ventures 2011 to address issues that have arisen in the context of applying the consolidation exception for investment entities by clarifying the following points The exemption from preparing consolidated financial statements for an intermediate parent entity is available to a parent entity that is a subsidiary of an investment entity even if the investment entity measures all of its subsidiaries at fair value A subsidiary that provides services related to the parent s investment activities should not be consolidated if the subsidiary itself is an investment entity When applying the equity method to an associate or a joint venture a non investment entity investor in an investment entity may retain the fair value measurement applied by the associate or joint venture to its interests in subsidiaries An investment entity measuring all of its subsidiaries at fair value provides the disclosures relating to investment entities required by IFRS 12 Issued 18 December 2014 Article Newsletter Effective date Effective for annual periods beginning on or after 1 January 2016 Not yet endorsed

    Original URL path: http://www.iasplus.com/en/othernews/new-and-revised/december-2015 (2016-02-10)
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  • IFRS Interpretations Committee publishes draft interpretation on accounting for uncertainties in income taxes
    to determine whether each tax treatment should be considered independently or whether some tax treatments should be considered together The decision should be based on which approach provides better predictions of the resolution of the uncertainty Assumptions for taxation authorities examinations An entity is to assume that a taxation authority with the right to examine any amounts reported to it will examine those amounts and will have full knowledge of all relevant information when doing so Determination of taxable profit tax loss tax bases unused tax losses unused tax credits and tax rates An entity has to consider whether it is probable that the relevant authority will accept each tax treatment or group of tax treatments that it used or plans to use in its income tax filing If the entity concludes that it is probable that a particular tax treatment is accepted the entity has to determine taxable profit tax loss tax bases unused tax losses unused tax credits or tax rates consistently with the tax treatment included in its income tax filings If the entity concludes that it is not probable that a particular tax treatment is accepted the entity has to use the most likely amount or the expected value of the tax treatment when determining taxable profit tax loss tax bases unused tax losses unused tax credits and tax rates The decision should be based on which method provides better predictions of the resolution of the uncertainty Effect of changes in facts and circumstances An entity has to reassess its judgements and estimates if facts and circumstances change Disclosures The draft interpretation does not contain any new disclosure requirements Instead it highlights existing disclosure requirements in IAS 1 IAS 12 and IAS 37 Transition An entity has to apply the requirements by recognising the cumulative effect of initially applying them in retained earnings or in other appropriate components of equity at the start of the reporting period in which an entity first applies them without adjusting comparative information Full retrospective application is permitted if an entity can do so without using hindsight Comment deadline and additional information Comments on DI 2015 1 Uncertainty over Income Tax Treatments are requested by 19 January 2016 Please click for IASB press release link to IASB website Access to the draft interpretation on the IASB website IFRS in Focus IASB publishes a draft Interpretation of IAS 12 Income Taxes Uncertainty over income tax treatments Our IAS Plus project page on accounting for uncertainties in income taxes Related Topics Resources IFRS Interpretations Committee Projects IAS 12 Accounting for uncertainties in income taxes Standards IAS 1 Presentation of Financial Statements IAS 12 Income Taxes IAS 37 Provisions Contingent Liabilities and Contingent Assets Quick links Information on DI 2015 2 Foreign Currency Transactions and Advance Consideration also published today Related news We comment on two IFRIC draft Interpretations 19 Jan 2016 We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee 19 Jan 2016 IASB finalises amendments regarding the

    Original URL path: http://www.iasplus.com/en/news/2015/10/di-income-tax (2016-02-10)
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  • February 2016 IASB meeting
    Topics Communications Toggle navigation Search site Navigation IASB meetings 2011 2012 2013 2014 2015 2016 April 2016 IASB meeting April 2016 IASB meeting education session February 2016 IASB meeting January 2016 IASB meeting March 2016 IASB meeting March 2016 IASB meeting education session Info February 2016 IASB meeting When 16 Feb 2016 09 30 AM to 17 Feb 2016 03 00 PM Timezone UTC Where London Add event to calendar vCal iCal The International Accounting Standards Board IASB will meet at its offices in London on 16 17 February 2016 An agenda for the meeting is available here More information about this event Related Topics Date type IASB meetings Resources International Accounting Standards Board IASB Related news Pre meeting summaries for the February IASB meeting 09 Feb 2016 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 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities 01 Feb 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 IFRS industry insights Telecommunications sector Implications of the new leasing standard 21 Jan 2016 All Related Related Dates Comment deadline on ED 2015 10 17 Feb 2016 Comment deadline on ED 2015 8 26 Feb 2016 March 2016 GPF meeting

    Original URL path: http://www.iasplus.com/en/events/iasb-meetings/2016/february (2016-02-10)
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  • Comment deadline on ED/2015/10
    8 Comment deadline on ED 2015 9 Comment deadline on ED 2015 10 Comment deadline on ED 2015 11 Comment deadline on Proposed IFRS Taxonomy 2016 1 Comment deadline on proposed amendments to the IFRS taxonomy due process Info Comment deadline on ED 2015 10 When 17 Feb 2016 from 01 00 AM to 10 00 PM Add event to calendar vCal iCal On 19 November 2015 the IASB published ED 2015 10 Annual Improvements to IFRSs 2014 2016 Cycle Comments are requested by 17 February 2016 Related Topics Date type Comment letter deadline Resources IASB exposure drafts International Accounting Standards Board IASB Projects Annual improvements 2014 2016 cycle Standards IAS 28 Investments in Associates and Joint Ventures 2011 IFRS 1 First time Adoption of International Financial Reporting Standards IFRS 12 Disclosure of Interests in Other Entities Related news Pre meeting summaries for the February IASB meeting 09 Feb 2016 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 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities 01 Feb 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 IFRS industry insights Telecommunications sector Implications of the new leasing standard 21 Jan 2016 All Related Related Dates

    Original URL path: http://www.iasplus.com/en/events/deadlines/2016/comment-deadline-on-ed-2015-10 (2016-02-10)
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  • February 2016 IFRS Advisory Council meeting
    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 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 2016 February 2016 IFRS Advisory Council meeting Info February 2016 IFRS Advisory Council meeting When 23 Feb 2016 09 15 AM to 24 Feb 2016 03 00 PM Timezone UTC Where London Add event to calendar vCal iCal The IFRS Advisory Council is meeting in London on 23 24 February 2016 An agenda for the meeting is available here More information about this event Related Topics Date type IFRS Advisory Council meetings Resources IFRS Advisory Council Related news Agenda for the February 2016 IFRS Advisory Council meeting 05 Feb 2016 Report on the November 2015 IFRS Advisory Council meeting 10 Dec 2015 IFRS Advisory Council membership update 30 Oct 2015 Agenda for the November 2015 IFRS Advisory Council meeting 08 Oct 2015 Report on the June 2015 IFRS Advisory Council meeting 20 Jul 2015 Agenda for the June 2015 IFRS Advisory Council meeting 08 May 2015 All Related Related Publications Deloitte comment letter on IFRS Interpretations Committee tentative agenda decision IAS 27 IFRS 10 Non cash acquisition of non controlling interest by a controlling shareholder in the consolidated financial statements 28 Nov 2012 All Related 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 more

    Original URL path: http://www.iasplus.com/en/events/ifrs-ac/2016/february (2016-02-10)
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  • Comment deadline on ED/2015/8
    ED 2015 8 Comment deadline on ED 2015 9 Comment deadline on ED 2015 10 Comment deadline on ED 2015 11 Comment deadline on Proposed IFRS Taxonomy 2016 1 Comment deadline on proposed amendments to the IFRS taxonomy due process Info Comment deadline on ED 2015 8 When 26 Feb 2016 from 01 00 AM to 10 00 PM Timezone UTC Add event to calendar vCal iCal On 28 October 2015 the IASB published an exposure draft of a proposed IFRS Practice Statement Application of Materiality to Financial Statements Comments are requested by 26 February 2016 Related Topics Date type Comment letter deadline Resources IASB exposure drafts International Accounting Standards Board IASB Projects Disclosure initiative Materiality Disclosure initiative Overview Conceptual Framework Comprehensive IASB project Disclosure initiative Principles of disclosure Standards Conceptual Framework for Financial Reporting 2010 Related news Pre meeting summaries for the February IASB meeting 09 Feb 2016 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 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities 01 Feb 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 IFRS industry insights Telecommunications sector Implications of the new leasing standard 21 Jan 2016 All Related Related Dates February

    Original URL path: http://www.iasplus.com/en/events/deadlines/2016/comment-deadline-on-ed-2015-8 (2016-02-10)
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  • March 2016 GPF meeting
    Search site Navigation Global Preparers Forum meetings March 2012 GPF meeting March 2013 GPF meeting March 2014 GPF meeting March 2015 GPF meeting March 2016 GPF meeting November 2012 GPF meeting November 2013 GPF meeting November 2014 GPF meeting November 2015 GPF meeting Info March 2016 GPF meeting When 02 Mar 2016 from 09 00 AM to 05 00 PM Timezone UTC Where London Add event to calendar vCal iCal Representatives of the International Accounting Standards Board IASB will meet with the Global Preparers Forum GPF in London on Wednesday 2 March 2016 More information about this event Related Topics Date type Global Preparers Forum meetings Resources Global Preparers Forum GPF International Accounting Standards Board IASB Related news Pre meeting summaries for the February IASB meeting 09 Feb 2016 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 All Related Related Publications Deloitte comment letter on proposed amendments to IFRS 4 08 Feb 2016 IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities 01 Feb 2016 Deloitte comment letter on the IASB s annual improvements to IFRSs 2014 2016 cycle ED 27 Jan 2016 IFRS industry insights Telecommunications sector Implications of the new leasing standard 21 Jan 2016 All Related Related Dates February 2016 IASB meeting 16 Feb 2016 17 Feb 2016 London Comment deadline on ED 2015 10 17 Feb 2016 Comment

    Original URL path: http://www.iasplus.com/en/events/gpf/march-2016 (2016-02-10)
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