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  • IFRS 7 — Disclosures about investments in debt instruments
    32 IAS 39 Improvements to IASC financial instruments standards IAS 39 Cash flow hedge accounting of forecast intragroup transactions IAS 39 Exposures qualifying for hedge accounting IAS 39 Fair value option IAS 39 Macro hedging IAS 39 Reassessment of embedded derivatives IAS 39 Transition and day 1 profit recognition IAS 39 IAS 32 Debt to equity swaps IAS 39 IAS 37 Credit risk in liability measurement IAS 39 IFRS 4 Financial guarantee contracts and credit insurance IAS 39 IFRS 7 Reclassification of financial assets IAS 39 IFRS 9 Novation of OTC derivatives and continuing designation for hedge accounting IFRIC 16 Amendment to the restriction on the entity that can hold hedging instruments IFRIC 9 Scope of IFRIC 9 and revised IFRS 3 IFRS 7 Disclosures about investments in debt instruments IFRS 7 Improved disclosures about financial instruments Financial instruments General hedge accounting Financial instruments Impairment Financial instruments Limited reconsideration of IFRS 9 IAS 32 Put options over non controlling interests NCIs Info IFRS 7 Disclosures about investments in debt instruments Background During the IASB s project to improve disclosures about financial instruments the IASB identified additional improvements to IFRS 7 Financial Instruments Disclosures regarding investments in debt securities Those taking part in the public round table meetings held by the IASB and FASB in November and December 2008 in response to the global financial crisis advised the Board that disaggregated information about impairment losses on available for sale debt instruments would be useful Current status of the project This project was discontinued On the basis of constituent feedback on Exposure Draft Investments in Debt Instruments Proposed Amendments to IFRS 7 the IASB decided at its January 2009 meeting to abandon the proposals for the time being and to add the issues the ED aimed to address to the project on

    Original URL path: http://www.iasplus.com/en/projects/completed/fi/ifrs-7-2013-disclosures-about-investments-in-debt-instruments (2016-02-10)
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  • IFRS 7 — Improved disclosures about financial instruments
    Financial instruments Effective date of IFRS 9 IAS 21 Hedging a net investment IAS 32 Classification of instruments denominated in a foreign currency IAS 32 Classification of rights issues IAS 32 Members shares in co operative entities IAS 32 Puttable financial instruments IAS 32 IAS 39 Improvements to IASC financial instruments standards IAS 39 Cash flow hedge accounting of forecast intragroup transactions IAS 39 Exposures qualifying for hedge accounting IAS 39 Fair value option IAS 39 Macro hedging IAS 39 Reassessment of embedded derivatives IAS 39 Transition and day 1 profit recognition IAS 39 IAS 32 Debt to equity swaps IAS 39 IAS 37 Credit risk in liability measurement IAS 39 IFRS 4 Financial guarantee contracts and credit insurance IAS 39 IFRS 7 Reclassification of financial assets IAS 39 IFRS 9 Novation of OTC derivatives and continuing designation for hedge accounting IFRIC 16 Amendment to the restriction on the entity that can hold hedging instruments IFRIC 9 Scope of IFRIC 9 and revised IFRS 3 IFRS 7 Disclosures about investments in debt instruments IFRS 7 Improved disclosures about financial instruments Financial instruments General hedge accounting Financial instruments Impairment Financial instruments Limited reconsideration of IFRS 9 IAS 32 Put options over non controlling interests NCIs Info IFRS 7 Improved disclosures about financial instruments Background In September 2008 the IASB noted that recent market conditions had led to requests by several parties to enhance disclosures about fair values Whilst some of the recommendations were to be addressed in the long term fair value measurement project the Board determined some short term improvements in response to the credit crisis could be made Clarifying the fair value hierarchy in IFRS 7 Financial Instruments Disclosures Providing more direction on the form of the fair value disclosures including references to a quantitative tabular format for disclosures Requiring a reconciliation from period to period for fair value measurements using significant unobservable inputs Current status of the project This project has been completed The IASB issued Improving Disclosures about Financial Instruments Amendments to IFRS 7 on 5 March 2009 Subsequently the IASB undertook a project to amend IFRS 1 First time Adoption of International Financial Reporting Standards to allow first time adopters the same transition provisions that the amendments provide to current IFRS preparers Project milestones Date Development Comments September 2008 Project added to the IASB s agenda 15 October 2008 Exposure Draft Improving Disclosures about Financial Instruments Proposed amendments to IFRS 7 published Comment deadline 15 December 2008 5 March 2009 Improving Disclosures about Financial Instruments Amendments to IFRS 7 issued Effective for annual periods beginning on or after 1 January 2009 Related Discussions Annual improvements 2012 2014 cycle IFRS 7 24 Apr 2013 The Board voted in favor for amending IFRS 7 so that additional disclosures are not required in condensed interim financial statements All Related Quick links IFRS 1 Exemption from comparative IFRS 7 disclosures IFRS 7 Disclosures about investments in debt instruments Related news EU formally adopts IFRS 7 amendments 28 Nov 2011 IASB

    Original URL path: http://www.iasplus.com/en/projects/completed/fi/project71 (2016-02-10)
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  • IFRS 7 — 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 IFRS 7 Items not added to the agenda Background This page

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-7-not-added (2016-02-10)
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  • IFRS 8 — 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 IFRS 8 Items not added to

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-8-not-added (2016-02-10)
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  • IFRS 9 — Items not added to the agenda
    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 IFRS 9 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 IFRS 9 Financial Instruments and the Committee s public explanation of

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-9-not-added (2016-02-10)
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  • IFRS 10 — Items not added to the agenda
    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 IFRS 10 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 IFRS 10 Consolidated Financial Statements and the Committee s public explanation of the reasons for not adding the item to its agenda Related Discussions IFRS 3 IFRS 10 Identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 in a stapling arrangement 14 May 2014 The IFRS Interpretations Committee received a request to clarify whether an acquirer identified for the purpose of IFRS 3 as revised in 2008 is a parent for the purpose of IFRS 10 in circumstances in which a business combination is achieved by contract alone such as a stapling arrangement with no combining entity obtaining control of the other combining entities IFRS 10 Definition of investment related services or activities 25 Mar 2014 The IFRS Interpretations Committee received a request to clarify the definition of investment related services or activities as it relates to subsidiaries that act as intermediate holding companies intermediate subsidiaries and are established for tax optimisation purposes IFRS 10 Classification of puttable instruments that are non controlling interests 13 Nov 2013 The IFRS Interpretations Committee discussed a request for guidance on the classification in the consolidated financial statements of a group of puttable instruments that are issued by a subsidiary but that are not held directly or indirectly by the parent IFRS 10 IFRS 11 Transition provisions in respect of impairment foreign exchange and borrowing costs 13 Nov 2013 The IFRS Interpretations Committee received a request to clarify the transition provisions of IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements in particular the lack of specific exemptions from

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-10-not-added (2016-02-10)
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  • IFRS 10 — Transitional requirements
    project Consolidation Investment entities IAS 27 Control by a fiduciary IAS 27 Non cash distributions IAS 28 Reflecting other net asset changes when applying the equity method of accounting IFRS 1 IAS 27 Cost of a subsidiary in separate financial statements IFRS 10 Transitional requirements IFRS 11 Acquisition of an interest in a joint operation Joint arrangements SIC 12 Scope exemption for equity compensation benefits IAS 27 Equity method in separate financial statements IFRS 10 IAS 28 Sales or contributions of assets between an investor and its associate joint venture IFRS 10 IAS 28 Investment entity amendments IAS 28 Elimination of gains arising from downstream transactions Info IFRS 10 Transitional requirements Background This is a short term IASB project to consider urgent amendments to IFRS 10 Consolidated Financial Statements to alleviate constituent concerns that the transitional requirements of that Standard are more burdensome than had been intended Current status of the project This project has been completed The IASB issued Consolidated Financial Statements Joint Arrangements and Disclosure of Interests in Other Entities Transition Guidance on 28 June 2012 Project milestones Date Development Comments November 2011 Added to the IASB s active agenda Referred from the IFRS Interpretations Committee 20 December 2011 Exposure Draft ED 2011 7 Transition Guidance Proposed amendments to IFRS 10 published Comment deadline 21 March 2012 28 June 2012 Consolidated Financial Statements Joint Arrangements and Disclosure of Interests in Other Entities Transition Guidance released Effective for annual periods beginning on or after 1 January 2013 Related Discussions IFRS 10 transition guidance 23 May 2012 The Board reviewed comment letters received for exposure draft Transition Guidance Proposed Amendments to IFRS 10 and made recommendations to a proceed with the amendments to the transition guidance of IFRS 10 proposed in the exposure draft b consider additional amendments to further clarify the transition guidance of IFRS 10 c consider additional amendments to provide further transition relief in IFRS 10 and the related standards and d consider providing similar transition relief to first time adopters of IFRSs in IFRS 1 First time Adoption of International Financial Reporting Standards IFRS 10 Transitional requirements 13 Dec 2011 The IASB discussed a shortened comment period for the exposure draft Transition Guidance Proposed Amendments to IFRS 10 IFRS 10 Transitional requirements 15 Nov 2011 The Board considered a request to clarify the meaning of the date of initial application in the transitional requirements of IFRS 10 Consolidated Financial Statements IFRS 10 Transitional requirements new 09 Sep 2011 The IFRS Interpretations Committee considered a request to clarify the meaning of the date of initial application in the transitional requirements of IFRS 10 Consolidated Financial Statements All Related Quick links IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities Consolidation Comprehensive project Related news Updated EFRAG endorsement status report 05 Apr 2013 European Union formally adopts amended IFRS 10 transition guidance 05 Apr 2013 EFRAG endorsement status report 9 November 2012 09 Nov 2012 IASB amends transition guidance for

    Original URL path: http://www.iasplus.com/en/projects/completed/consol/ifrs-10-2013-transitional-requirements (2016-02-10)
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  • IFRS 10/IAS 28 — Investment entity amendments
    investment entity parent should account for an investment entity subsidiary at fair value when the subsidiary provides investment related services to third parties The interaction between the investment entity amendments and the exemption from preparing consolidated financial statements requirements in IFRS 10 Whether a non investment entity must unwind the fair value accounting of its joint ventures or associates that are investment entities Current status of the project This project has been completed The IASB issued Investment Entities Applying the Consolidation Exception Amendments to IFRS 10 IFRS 12 and IAS 28 on 18 December 2014 Project milestones Date Development Comments March 2014 Formally added to the IASB agenda 11 June 2014 ED 2014 2 Investment Entities Applying the Consolidation Exception Proposed amendments to IFRS 10 and IAS 28 published Comments requested by 15 September 2014 18 December 2014 Investment Entities Applying the Consolidation Exception Amendments to IFRS 10 IFRS 12 and IAS 28 published Effective for annual periods beginning on or after 1 January 2016 early adoption permitted Related Discussions IAS 28 Assessment of fund manager s significant influence over funds 17 Sep 2014 The Committee discussed whether an agenda item is needed to clarify factors that may indicate that a fund manager has significant influence over a fund Narrow scope amendment to IFRS 10 and IAS 28 Investment Entities 23 Apr 2014 The Board was asked to confirm that all necessary due process steps had been met When asked whether anybody intended to dissent one Board member indicated considering dissenting from the publication The exposure draft is expected towards the end of June with a comment period of no more than 90 days IFRS Interpretations Committee issues 21 Mar 2014 The Board was presented several issues stemming from recent discussions of the IFRS Interpretations Committee the majority of which related to cross cutting issues on investment entities Some issues were follow up issues from the February Board meeting IFRS 10 A non investment entity s application of the equity method for investment entity investees 30 Jan 2014 The Committee discussed how a non investment entity should account for investments in a joint venture that is an investment entity IFRS 10 Exemption from preparing consolidated financial statements 29 Jan 2014 The Committee discussed the benefits and consequences of providing or not the exception for consolidation IFRS 10 Investment entity subsidiary that provides investment related services 29 Jan 2014 The Committee discussed alternatives for accounting for an investment entity subsidiary that provides investment related services to third parties IFRIC update 12 Dec 2013 The Board was provided highlights from the Director for Implementation Activities on IAS 19 IAS 8 IFRS 10 and IFRS 11 IFRS 10 The exemption from preparing consolidated financial statements requirements in IFRS 10 13 Nov 2013 The Committee discussed whether the exemption is applicable if its ultimate or any intermediate parent is an investment entity which prepares consolidated financial statements but measures investees at fair value and whether the intermediate parent loses the exemption if the ultimate

    Original URL path: http://www.iasplus.com/en/projects/completed/consol/ifrs-10-ias-28-investment-entity-amendments (2016-02-10)
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