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  • IAS 17 – Sales and leasebacks with repurchase rights
    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 Leases IAS 17 Determining whether an arrangement contains a lease IAS 17 Sales and leasebacks with repurchase rights Leases IFRS 16 Info IAS 17 Sales and leasebacks with repurchase rights Background IFRIC considered whether a sale should be recognised in a sale and leaseback containing a repurchase agreement including an option if the seller retains significant risks or rewards under the repurchase agreement Current status of the project After initial deliberations in May 2004 IFRIC formally removed this issue from its agenda at its March 2007 meeting Quick links IAS 17 Leases Related Standards IAS 17 Leases All Related Contact us About Legal Privacy FAQs Material on this website is 2015 Deloitte

    Original URL path: http://www.iasplus.com/en/projects/completed/leases/project129 (2016-02-10)
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  • IAS 17 — Items not added to the agenda
    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 17 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 17 Leases together with the Committee s public explanation of the reasons for not adding those items to its agenda Related Discussions IAS 17 Meaning of incremental costs 25 Mar 2014 The Interpretations Committee received a request for clarification of the meaning of incremental costs within the context of IAS 17 Leases IAS 16 IAS 38 and IAS 17 Purchase of a right to use land 17 Sep 2012 The Interpretations Committee received a request to clarify whether the purchase of a right to use land should be accounted for as a purchase of property plant and equipment purchase of an intangible asset or lease of land IAS 17 Time pattern of user s benefit 03 Sep 2008 The IFRIC received a request for guidance on the application of paragraphs 33 and 34 of IAS 17 which state that For operating leases lease payments excluding costs for services such as insurance and maintenance are recognised as an expense on a straightline basis unless another systematic basis is representative of the time pattern of the user s benefit even if the payments are not on that basis The request asked for guidance on what alternatives to straight line recognition of lease expense might be appropriate IAS 17 Sale and leasebacks with repurchase agreements 08 Mar 2007 The IFRIC considered whether the conditions for recognition of a sale in paragraph 14 of IAS 18 must be met before a transaction is accounted for as a sale and leaseback transaction under IAS 17 IAS 17 Recognition of contingent rentals 05 Jul 2006 The IFRIC has been asked to consider whether an estimate of contingent rentals payable receivable under an operating lease should be included in the total lease payments lease income to be recognised on a straightline basis over the lease term IAS 17 Leases of land that do not transfer title to the lessee 02 Mar 2006 The IFRIC considered whether long leases of land would represent a situation when a lease of land would not normally be classified as an operating lease even though title

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-17-not-added (2016-02-10)
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  • IAS 18 — Customer loyalty programmes
    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 18 Customer loyalty programmes Background IFRIC considered the appropriate accounting under IAS 18 Revenue when an entity provides rewards normally non cash rewards to loyal customers The project does not include discounts and other sales incentives Current status of the project This project has been completed IFRIC 13 Customer Loyalty Programmes was issued on 28 June 2007 Project milestones Date Development Comments 7 September 2006 Draft Interpretation D20 Customer Loyalty Programmes published Comment deadline is 6 November 2006 28 June 2007 IFRIC 13 Customer Loyalty Programmes issued Effective for annual periods beginning on or after 1 July 2008 Related Discussions IFRIC D20 Revised draft Interpretation 03 May 2007 IFRIC continued redeliberating the proposed Interpretation in light of comments received on Draft IFRIC Interpretation D20 Customer Loyalty Programmes The meeting considered a revised draft of an Interpretation in particular changes made as a result of the March 2007 meeting All Related Quick links IFRIC 13 Customer Loyalty Programmes IAS 18 Revenue Related news IFRIC issues Interpretation on customer loyalty programmes 28 Jun 2007 IFRIC D20 on customer loyalty programmes 07 Sep 2006 All Related Related Standards IAS

    Original URL path: http://www.iasplus.com/en/projects/completed/revenue/customer-loyalty-programmes (2016-02-10)
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  • IAS 18 — Guidance on identifying agency relationships
    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 18 Guidance on identifying agency relationships Issue description When does a seller act as an agent and therefore should recognise only commission revenue and not revenue from selling goods or services under IAS 18 Revenue Current status of the project IFRIC removed this matter from its agenda and referred it to the IASB for resolution as part of the annual improvements process The IASB finalised amendments to the guidance in IAS 18 Revenue as part of the 2008 2010 annual improvements cycle Related Discussions IAS 18 Guidance on identifying agency arrangements 06 Sep 2007 IFRIC had previously decided not to add this issue to its agenda but considered staff developed guidance that might be recommended to the IASB for inclusion in the appendix of IAS 18 IAS 18 Guidance on identifying agency arrangements 12 Jul 2007 IFRIC considered an analysis of existing guidance on identifying agency arrangements to determine whether such guidance was consistent and could be used to help to assess the level of diversity in practice on this issue IAS 18 Guidance on Identifying Agency Arrangements 03 May 2007 The IFRIC discussed a request for guidance from the staff about how best to proceed with this project All Related Quick links

    Original URL path: http://www.iasplus.com/en/projects/completed/revenue/ias-18-agency (2016-02-10)
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  • IAS 18 — Initial fees received by a fund manager
    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 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 18 Initial fees received by a fund manager Background IFRIC considered how revenue should be recognised by a fund manager when a fund manager receives a one off non refundable up front fee followed by regular payments for ongoing services received Current status of the project IFRIC could not reach consensus on this matter and removed the issue from its agenda at its January 2007 meeting This matter will be considered in the IASB s project on revenue recognition Quick links Revenue recognition IAS 18 Revenue Related Standards IAS 18 Revenue 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

    Original URL path: http://www.iasplus.com/en/projects/completed/revenue/project130 (2016-02-10)
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  • IAS 18 — Items not added to the agenda
    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 18 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 18 Revenue together with the Committee s public explanation of the reasons for not adding those items to its agenda Related Discussions IAS 18 IAS 37 and IAS 39 Regulatory assets and liabilities 14 Nov 2012 The Interpretations Committee received a request seeking clarification on whether a regulatory asset or regulatory liability should be recognised in a particular situation in which a regulated entity is permitted to recover costs or required to refund some amounts independently of the delivery of future services IAS 18 Receipt of a dividend of equity instruments 07 Jan 2010 The IFRIC received a request for guidance on the recognition as revenue of a dividend in the financial statements of an investor when the dividend is in the form of the investee s own equity instruments IAS 38 Accounting by a real estate developer for sales costs during construction 06 May 2009 The IFRIC was asked to clarify how a real estate developer should account for selling and marketing costs incurred during construction that relate to the specific real estate construction project IAS 18 IAS 39 Accounting for trailing commissions 03 Sep 2008 The IFRIC received a request for guidance on how an entity should account for ongoing commission arrangements referred to as trailing commissions in the particular circumstances where the contractual obligation for the payment receipt of the commission is not linked to the performance of any future service IAS 18 Guidance on identifying agency relationships 05 Sep 2007 The IFRIC received a request for an interpretation of how IAS 18 Revenue paragraph 8 should be applied to situations in which an entity employs another entity to meet the requirements of a customer under

    Original URL path: http://www.iasplus.com/en/projects/not-added/ias-18-not-added (2016-02-10)
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  • IAS 18 — Sales of real estate
    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 18 Sales of real estate Background The goal of this IFRIC project is to clarify how the requirements of IAS 18 Revenue should be applied to real estate sales in which contracts are agreed before construction is complete Current status of the project This project has been completed IFRIC 15 Agreements for the Construction of Real Estate was issued on 3 July 2008 Project milestones Date Development Comments 4 July 2007 Draft Interpretation D21 Real Estate Sales published Comment deadline 5 October 2007 3 July 2008 IFRIC 15 Agreements for the Construction of Real Estate issued Effective for annual periods beginning on or after 1 January 2009 Related Discussions IFRIC D21 Final redeliberations and consideration of draft Interpretation 08 May 2008 The session was devoted to final re deliberations and approval of a final Interpretation the title of which was changed to Agreements for the Construction of Real Estate IFRIC D21 Analysis of comment letters and first redeliberations 06 Mar 2008 The IFRIC discussed a revised draft interpretation on real estate sales reflecting the decisions made at the January 2008 meeting Revenue recognition Sales of real estate 10 Jan 2008 The IFRIC discussed comments received on the draft Interpretation D21 Real Estate Sales IAS 18 Real estate sales 03 May 2007 The IFRIC considered a revised draft of a Draft Interpretation addressing the decisions and suggestions made by the IFRIC at the March 2007 meeting All Related Quick links IFRIC 15 Agreements for the Construction of Real Estate IAS 18 Revenue Related news Two new Deloitte

    Original URL path: http://www.iasplus.com/en/projects/completed/revenue/ias-18-real-estate (2016-02-10)
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  • IAS 18 — Transfers of assets from customers
    The IFRIC was asked how a utility or other company account for the receipt of customer contributions Such contributions arise because the customer is required to contribute an asset or cash towards the construction or acquisition of an asset that is then used to provide access to an ongoing supply of goods or services to the customer Current status of the project This project has been completed IFRIC 18 Transfers of Assets from Customers was issued on 29 January 2009 Project milestones Date Development Comments 17 January 2008 Draft Interpretation D24 Customer Contributions published Comment deadline 25 April 2008 29 January 2009 IFRIC 18 Transfers of Assets from Customers issued Effective to transfers of assets from customers received on or after 1 July 2009 Related Discussions IFRIC D24 Customer Contributions Redeliberations 06 Nov 2008 The IFRIC approved an Interpretation based on that exposed in D24 Customer Contributions IFRIC D24 Customer Contributions 04 Sep 2008 The staff presented the IFRIC with a revised draft of D24 Customer Contributions that was aimed to reflect input collected at the July IFRIC meeting IFRIC D24 First redeliberations 10 Jul 2008 The IFRIC discussed comments received on the draft Interpretation IFRIC D24 Customer Contributions published in April 2008 IAS 18 Customer contributions 01 Nov 2007 The IFRIC considered how cash contributions should be accounted for by the entity receiving them debating five possible approaches and reviewed a draft Interpretation IAS 18 Customer contributions 06 Sep 2007 The IFRIC discussion at this meeting concentrated on the following issues 1 how to account for the receipt of customer contributions 2 estimating the duration of the ongoing service service period 3 potential extensions of the scope IAS 18 Customer contributions 12 Jul 2007 IFRIC considered whether it should develop guidance as to how a utility company should account

    Original URL path: http://www.iasplus.com/en/projects/completed/revenue/ias-18-transfers-from-customers (2016-02-10)
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