archive-com.com » COM » I » IASPLUS.COM

Total: 1447

Choose link from "Titles, links and description words view":

Or switch to "Titles and links view".
  • IAS 2 — Items not added to the agenda
    added to the agenda IAS 20 Items not added to the agenda IAS 21 Items not added to the agenda IAS 23 Items not added to the agenda IAS 24 Items not added to the agenda IAS 26 Items not added to the agenda IAS 27 Items not added to the agenda IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IAS 2 Items not added to the agenda Background This page presents a summary of items not added to the IFRS Interpretations Committee s agenda in

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-2-not-added (2016-02-10)
    Open archived version from archive


  • IAS 7 — Items not added to the agenda
    added to the agenda IAS 14 Items not added to the agenda IAS 16 Items not added to the agenda IAS 17 Items not added to the agenda IAS 18 Items not added to the agenda IAS 19 Items not added to the agenda IAS 20 Items not added to the agenda IAS 21 Items not added to the agenda IAS 23 Items not added to the agenda IAS 24 Items not added to the agenda IAS 26 Items not added to the agenda IAS 27 Items not added to the agenda IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IAS 7 Items not added to the agenda Background This page presents a summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 7 Statement of Cash Flows together with the Committee s public explanation of the reasons for not adding those items to its agenda Related Discussions IAS 7 Identification of cash equivalents 14 May 2013 The Interpretations Committee received a request about the basis of classification of financial assets as cash equivalents in accordance with IAS 7 IAS 7 Determination of cash equivalents 08 Jul 2009 The IFRIC received a request for guidance on whether investments in shares or units of money market funds that are redeemable at any time can be classified as cash equivalents IAS 7 Classification of expenditures 06 Mar 2008 The IFRIC received a request for guidance on the treatment of some types of expenditure in the statement of cash flows In practice some entities classify expenditures that are not recognised as assets under IFRSs as cash flows from operating activities while others classify them as part of investing activities IAS 7 Value added

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-7-not-added (2016-02-10)
    Open archived version from archive

  • IAS 8 — Effective dates and transition methods
    on effective dates and transition methods which was being considered as part of the other ongoing larger big four projects revenue recognition leases insurance contracts and financial instruments At the IASB s May 2012 meeting the Board discussed a number of different topics related to disclosure considerations under IAS 8 Accounting Policies Changes in Accounting Estimates and Errors in relation to effective dates and transition guidance for adoption of new or amended IFRSs As a result of that discussion the IASB agreed to consider amendments to IAS 8 in the following areas removing the requirement that entities quantify the effect on the current period of a change in accounting policy as a result of a change in IFRSs removing the requirement that entities quantify the effect on the current period of a voluntary change in accounting policy clarify that an entity should be required to provide the disclosure for new or amended IFRSs that were issued by the date of its current statement of financial position Current status of the project The IASB removed this project from its active agenda at its October 2012 meeting Issues arising from the project may instead be dealt with in a future forum on disclosure and as part of the Conceptual Framework project The project was originally added to the IASB s agenda at the May 2012 meeting and a ballot of an exposure draft was previously developed with a view of issuing it in the fourth quarter of 2012 Project milestones Date Development Comments May 2012 Added to the IASB s agenda October 2012 Removed from the IASB s agenda Issues arising may instead be considered as part of the Conceptual Framework project Related Discussions IAS 8 Effective date and transition methods IASB only 19 Oct 2012 The Board discussed whether additional disclosures

    Original URL path: http://www.iasplus.com/en/projects/completed/other/ias-8-effective-dates (2016-02-10)
    Open archived version from archive

  • IAS 8 — Items not added to the agenda
    not added to the agenda IAS 20 Items not added to the agenda IAS 21 Items not added to the agenda IAS 23 Items not added to the agenda IAS 24 Items not added to the agenda IAS 26 Items not added to the agenda IAS 27 Items not added to the agenda IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IAS 8 Items not added to the agenda Background This page presents a summary of items not added to the IFRS Interpretations Committee s agenda

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-8-not-added (2016-02-10)
    Open archived version from archive

  • IAS 10 — Items not added to the agenda
    to the agenda IAS 18 Items not added to the agenda IAS 19 Items not added to the agenda IAS 20 Items not added to the agenda IAS 21 Items not added to the agenda IAS 23 Items not added to the agenda IAS 24 Items not added to the agenda IAS 26 Items not added to the agenda IAS 27 Items not added to the agenda IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IAS 10 Items not added to the agenda Background This page

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-10-not-added (2016-02-10)
    Open archived version from archive

  • IAS 11 — Criteria for combining and segmenting contracts
    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 Projects Major projects Narrow scope amendments Research projects Post implementation reviews Agenda consultations Completed projects Annual improvements Assets Conceptual framework Consolidation and business combinations Employee benefits Financial instruments Financial statements and disclosure First time adoption Income taxes Leases Liabilities Revenue Share based payments Other Items not added to the agenda IFRIC Navigation Revenue IAS 11 Criteria for combining and segmenting contracts IAS 18 Guidance on identifying agency relationships IAS 18 Initial fees received by a fund manager IAS 18 Sales of real estate IAS 18 Customer loyalty programmes IAS 18 Transfers of assets from customers IFRIC 15 Meaning of continuous transfer Revenue recognition Info IAS 11 Criteria for combining and segmenting contracts Background IAS 11 7 10 require that in some cases IAS 11 Construction Contracts should be applied separately to the separately identifiable components of a single contract and that in other cases IAS 11 should be applied to a group of contracts taken together IFRIC was asked to consider providing guidance for combining and segmenting contracts including the impact that contract options and additions may have on combining and or segmenting Current status of the project This project was discontinued IFRIC formally removed the issue from its agenda at its November 2006 meeting The issues will instead be considered as part of the IASB s project on revenue recognition Quick links Revenue recognition IAS 11 Construction Contracts Related Standards IAS 11 Construction Contracts All Related Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte Global Services Limited or a member firm

    Original URL path: http://www.iasplus.com/en/projects/completed/revenue/ias-11-combining (2016-02-10)
    Open archived version from archive

  • IAS 11 — Items not added to the agenda
    to the agenda IAS 24 Items not added to the agenda IAS 26 Items not added to the agenda IAS 27 Items not added to the agenda IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IAS 11 Items not added to the agenda Background This page presents a summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 11 Construction Contracts together with the Committee s public explanation of the reasons for not adding those items to its agenda Related

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-11-not-added (2016-02-10)
    Open archived version from archive

  • IAS 12 — Items not added to the agenda
    IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IAS 12 Items not added to the agenda Background This page presents a summary of items not added to the IFRS Interpretations Committee s agenda in relation to IAS 12 Income Taxes together with the Committee s public explanation of the reasons for not adding those items to its agenda Related Discussions IAS 12 Recognition of deferred taxes for the effect of exchange rate changes 14 Jul 2015 The Committee discussed the recognition of deferred taxes for the effect of exchange rate changes IAS 12 Impact of an internal reorganisation on deferred tax amounts related to goodwill 14 May 2014 The IFRS Interpretations Committee received a request for guidance on the calculation of deferred tax following an internal reorganisation of an entity IAS 12 Accounting for market value uplifts on assets that are to be introduced by a new income tax regime 09 Jul 2012 The IFRS Interpretations Committee received a request to clarify the accounting for market value uplifts introduced in a new income tax regime in a jurisdiction IAS 1 and IAS 12 Presentation of payments on non income taxes 09 Jul 2012 The IFRS Interpretations Committee received a request seeking clarification of whether production based royalty payments payable to one taxation authority that are claimed as an allowance against taxable profit for the computation of income tax payable to another taxation authority should be presented as an operating expense or a tax expense in the statement of comprehensive income IAS 12 Rebuttable presumption to determine the manner of recovery 03 Nov 2011 Paragraph 51C of IAS 12 contains a rebuttable presumption for the purposes of recognising deferred tax that the carrying amount of an investment property measured at fair value will be recovered through sale The Committee received a request to clarify whether that presumption can be rebutted in cases other than the case described in paragraph 51C IAS 12 Classification of tonnage taxes 06 May 2009 The IFRIC received a request for guidance on whether a tax based on tonnage capacity can be considered an income tax in accordance with IAS 12 The IFRIC noted that the term tonnage tax is applied to a variety of tax regimes In some jurisdictions shipping companies are permitted to choose to be taxed on the basis of tonnage transported tonnage capacity or a notional profit instead of the standard corporate income tax regulations IAS 12 Deferred tax arising from unremitted foreign earnings 11 Jul 2007 The IFRIC was asked to provide guidance on whether entities should recognise a deferred tax liability in respect of temporary differences arising because foreign income is not taxable unless remitted to the entity s home jurisdiction The foreign income in question did not arise in a foreign subsidiary

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-12-not-added (2016-02-10)
    Open archived version from archive



  •