Speech by Hans Hoogervorst, Chairman of the Board of the Netherlands Authorities for the Financial Markets (AFM), about the Objectives of Financial Reporting to the European Commission Conference on the Financial Reporting and Auditing.
International
Dick Sluimers, CEO of major asset management firm, joins IFRS Foundation Trustees
The IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), today announced the appointment of Dick Sluimers as a Trustee of the IFRS Foundation for an initial term beginning immediately and expiring on 31 December 2…
Monitoring Board releases report on governance review for public consultation
The Monitoring Board has today released a document ‘Consultative Report on the Review of the IFRS Foundation’s Governance’ for public comment.
The Commission has published the summary of responses as well as individual replies to the Consultation on audit policy which was launched on 13 October 2010
Auditing
Live webcast on Impairment Supplementary Document
On Friday 4 February 2011 the IASB will be hosting two live webcasts on the supplementary document Financial Instruments: Impairment.
The Commission has published the summary of responses as well as individual replies to the consultation on audit policy which was launched on 13 October 2010
Auditing
Monitoring Group issues Consultation Paper on its assessment of the implementation of the IFAC reforms
Auditing
IASB and FASB propose common solution for impairment accounting
The IASB and the US-based Financial Accounting Standards Board (FASB) have today published for public comment proposals for accounting for impairment of financial assets such as loans managed in an open portfolio.
CE: Sesizarea Curtii de Justitie a UE in cazul a 8 state membre privind regulile TVA aplicabile agentiilor de turism
Comisia Europeana (CE) a decis sa sesizeze Curtea de Justitie a UE in cazul a 8 state membre, si anume: Republica Ceha, Finlanda, Franta, Grecia, Italia, Polonia, Portugalia si Spania, pentru ca nu au pus in aplicare in mod corespunzator normele UE privind TVA pentru agentii de voiaj (agentiile de turism). Directiva 2006/112/CE contine dispozitii […]
CE: Raport in urma consultarii publice cu privire la problemele legate de dubla impunere in interiorul UE
Pe 25 ianuarie 2010, Comisia Europeana (CE) a publicat un Raport al raspunsurilor primite in urma consultarii publice cu privire la problemele legate de dubla impunere in interiorul Uniunii Europene. Pe scurt, Raportul CE precizeaza ca: Rezultatele consultarii publice par sa confirme ca, in pofida numeroaselor initiative planificate si in curs, de exemplu: posibilul CCCTB, […]
IASB and FASB propose to align balance sheet netting requirements
The IASB and the US-based Financial Accounting Standards Board (FASB) have published a proposal to establish a common approach to offsetting financial assets and financial liabilities on the statement of financial position (balance sheet).
Commission acts to enforce anti-money laundering rules in Germany
Company Law, Infringements
Commission acts to enforce anti-money laundering rules in Germany
Company Law, Infringements
CE: Comunicare privind propuneri in ceea ce priveste preturile de transfer
Pe 25 ianuarie 2011, Comisia Europeana a adoptat o comunicare privind liniile directoare pentru probleme tehnice in ceea ce priveste preturile de transfer. Referinte: COM(2011)16F – COMUNICARE COMISIEI CATRE PARLAMENTUL EUROPEAN, CONSILIU ȘI COMITETUL ECONOMIC SI SOCIAL EUROPEAN privind lucrarile Forumului comun al UE pentru preturile de transfer in perioada aprilie 2009 – iunie 2010 […]
CE: Reducerea dublei impozitari pentru companii transfrontaliere are in continuare o importanta ridicata pe agenda Comisiei
Pe 25 ianuarie 2011, Comisia Europeana (CE) a decis sa prelungeasca mandatul Forumului Unit al Uniunii Europene pentru Preturile de Transfer (FMPT) pana in luna martie 2015, astfel incat sa isi poata continua activitatea in rezolvarea problemelor dublei impozitari pentru intreprinderile din intreaga Europa. Forumul comun al UE pentru preturile de transfer a fost instituit, […]
Live webcasts on offsetting exposure draft
On Monday 31 January the IASB will be hosting two live webcasts on the financial asset and financial liability offsetting exposure draft. The sessions will take place at 10am (UK time) and 3pm (UK time).
Consiliul UE: Masurile de punere in aplicare a sistemului UE de taxa pe valoarea adaugata
In sedinta din 18 ianuarie 2011, Consiliul UE a ajuns la un acord politic cu privire la un proiect de regulament privind stabilirea unor noi masuri de punere in aplicare Directiva 2006/112/CE privind sistemul comun de taxa pe valoarea adaugata (TVA). Proiectul de regulament reformeaza Regulamentul 1777/2005 si clarifica anumite aspecte ale directivei TVA (2006/112/CE), […]
Commission decision lays the foundation for reinforced international cooperation on the supervision of auditors
Auditing
Responses to the public consultation on Country by Country reporting by multinational companies
Accounting
IFRS Foundation publishes proposed IFRS Taxonomy 2011
The IFRS Foundation today published for public comment an exposure draft of the IFRS Taxonomy 2011. The proposed taxonomy is consistent with IFRSs (International Financial Reporting Standards), including IASs (International Accounting Standards) and th…
Live webcasts on proposed IFRS Taxonomy 2011
On Thursday 17 January staff of the IFRS Foundation will present two webcasts about the proposed IFRS Taxonomy 2011.
IASB and US FASB to publish joint proposed approach to accounting for credit losses
The IASB and the US Financial Accounting Standards Board (FASB) intend to publish later this month a proposed joint approach on credit impairment of loans and other financial assets managed in an open portfolio.
Trustees update timetable for Strategy Review
The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), have updated the timetable for completing the ongoing Strategy Review.
Trustees set out next steps on Trustee Chair and their Strategy Review
The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), have announced steps to be taken following the tragic and untimely death of Tommaso Padoa-Schioppa.
Africa embraces IFRSs
Citeste articolul integral / Read the full article >>> IFRS Foundation Latest News
Monitoring Board provides update on governance review
The Monitoring Board has provided an update following their meeting on 6 December 2010 in Tokyo regarding the review of the governance framework around the Monitoring Board and the IFRS Foundation.
IASB issues narrow amendments to IFRS 1
The International Accounting Standards Board (IASB) today issued two narrow amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards (IFRSs). The amendments confirm proposals that were published as separate exposure draft…
ECJ: Dreptul de deducere a TVA pentru operaţiuni intracomunitare neraportate
HOTARAREA CURTII (Camera a treia) 8 mai 2008(*) „A sasea directiva TVA – Taxare inversa – Dreptul de deducere – Termen de decadere – Neregula contabila si privind declaratiile care afecteaza operatiunile supuse sistemului de taxare inversa” În cauzele conexate C‑95/07 si C‑96/07, avand ca obiect cereri de pronuntare a unor hotarari preliminare formulate in […]
DECIZIA 2010/C/326/07 – Forumul european multipartit privind facturarea electronica (e-facturarea)
DECIZIA COMISIEI 2010/C 326/07 din 2 noiembrie 2010 de infiintare a Forumului european multipartit privind facturarea electronica (e-facturarea) 2010-12-03 – Versiune JOUE: Decizia-CE-2010-C-326 2010-12-03 – Publicat in Jurnalul Oficial nr. C 326 din 3 decembrie 2010 [Fisa EurLex – html] DECIZIA COMISIEI din 2 noiembrie 2010 de infiintare a Forumului european multipartit privind facturarea electronica […]
ECJ: Dreptul de deducere a TVA achitata in amonte
Hotararea Curtii (Camera a treia) din 21 octombrie 2010 (cerere de pronuntare a unei hotarari preliminare formulata de Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės – Republica Lituania) – Nidera Handelscompagnie BV/Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Cauza C-385/09)[1. JO C 312, 19.12.2009] (Directiva 2006/112/CE – Drept de deducere a TVA-ului achitat in […]
ECJ: Existenta a doua prestari de servicii distincte sau a unei prestatii unice – Cheltuieli suplimentare facturate pentru plata prin card/direct debit a unor servicii de telefonie mobila
HOTARAREA CURȚII (Camera a treia) 2 decembrie 2010 „A sasea directiva TVA – Scutire – Articolul 13 sectiunea B litera (d) punctele 1 si 3 – Negocierea de credite – Operatiuni privind platile si viramentele – Existenta a doua prestari de servicii distincte sau a unei prestatii unice – Cheltuieli suplimentare facturate cu ocazia utilizarii […]
CE: Dezbatere pe tema viitorului taxei pe valoarea adaugata (TVA) in Uniunea Europeana
UPDATE: Comunicarea CE – Sistemul TVA in viitor: un sistem favorabil intreprinderilor, favorabil cresterii UPDATE: – SUMMARY REPORT OF THE OUTCOME OF THE PUBLIC CONSULTATION ON THE GREEN PAPER ON THE FUTURE OF VAT TOWARDS A SIMPLER, MORE ROBUST AND EFFICIENT VAT SYSTEM (1 DECEMBER 2010 – 31 MAY 2011) (PDF, english) Comisia Europeana a lansat […]
CE: Deciziile privind proceduri de incalcare a dreptului comunitar (infringement) impotriva a sase state membre UE
Comisia Europeana a publicat pe 24 noiembrie 2010 sapte comunicate de presa privind procedurile privind incalcarea dreptului comunitar (infringement) in domeniul impozitarii impotriva a sase state membre ale UE. Pentru fiecare caz, statul membru (statele membre) implicat si zona(ele) de impozitare sunt mentionate pe scurt mai jos: Belgia, regimul fiscal al contributiilor la fondurile de […]
ECJ: Achizitie intracomunitara a unui velier nou – Termen in care incepe transportul bunului catre locul de destinatie
HOTARAREA CURȚII (Camera a doua) 18 noiembrie 2010 „TVA – Directiva 2006/112/CE – Articolul 2, articolul 20 primul paragraf si articolul 138 alineatul (1) – Achizitie intracomunitara a unui velier nou – Utilizarea imediata a bunului cumparat in statul membru de achizitie sau intr un alt stat membru inainte de transportul catre destinatia finala – Termen […]
ECJ: Prestarea de ingrijiri medicale – Extragerea si cultura de celule cartilaginoase in vederea reimplantarii in corpul pacientului
HOTARAREA CURTII (Camera intai) 18 noiembrie 2010 „A sasea directiva TVA – Articolul 13 sectiunea A alineatul (1) litera (c) – Scutiri pentru activitati de interes general – Prestare de ingrijiri medicale – Extragerea si cultura de celule cartilaginoase in vederea reimplantarii in corpul pacientului” În cauza C 156/09, avand ca obiect o cerere de pronuntare […]
CA Bacau: Cereri de pronuntare a unor hotarari preliminare ECJ privind taxa de poluare, prima inmatriculare
Curtea de Apel Bacau a transmis catre Curtea Europeană de Justitie (ECJ) cereri de pronuntare a unor hotarari preliminare in patru cazuri aflate la instanta cu privire la taxa pentru prima inmatriculare si taxa pe poluare. Cerere de pronuntare a unei hotarari preliminare introdusa de Curtea de Apel Bacau (Romania) la data de 13 septembrie […]
Commission presents Report on how the European Company Statute works for business
Company law
Commission services launch public consultation on financial reporting on a country-by-country basis by multinational companies
Accounting
The European Commission consults on how the European audit market can be improved
Auditing
Trustees appoint Hans Hoogervorst to succeed Sir David Tweedie
The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), today announced the appointment of Hans Hoogervorst as chairman and Ian Mackintosh as vice-chairman of the IASB.