Acasă Etichete Accounting standards

Etichetă: accounting standards

IASB issues amendments to IFRS 1

The International Accounting Standards Board (IASB) today issued amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards. The amendments, dealing with loans received...

IASB and FASB seek to reduce differences in classification and measurement models for financial...

The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) today agreed to work together to seek to reduce differences in...

IASB proposes to clarify the transition guidance in IFRS 10

The International Accounting Standards Board (IASB) today published for public comment proposed amendments to IFRS 10 Consolidated Financial Statements. The objective of the proposed amendments...

IASB and IFAC to enhance co-operation in developing private and public sector accounting standards

The IASB and the International Federation of Accountants (IFAC) have announced an agreement to strengthen their co-operation in developing private and public sector accounting standards.

Comments invited on two draft Q&As for the IFRS for SMEs

The SME Implementation Group (SMEIG) today published two draft Questions & Answers (Q&As) on the IFRS for Small and Medium sized Entities (SMEs).

IASB and FASB publish revised proposal for revenue recognition

The IASB and the FASB have issued for public comment a revised draft standard to improve and converge the financial reporting requirements of International Financial Reporting Standards (IFRSs) and US General Accepted Accounting Principles (GAAP) for r...

IFRS: Summary of the October 2011 Trustees’ meeting, Paris

The Trustees of the IFRS Foundation have announced the conclusions of their meeting in Paris, France on 13 October 2011.

Update of response to G20 conclusions

The IASB has published an updated summary of its response to the G20 conclusions.

IFRS: DPOC summary October 2011

The DPOC has announced the conclusions of their meeting in Paris, France, in October 2011.

Summary of the conclusions of the October 2011 Trustees’ Due Process Oversight Committee (DPOC)...

The DPOC has announced the conclusions of their meeting in Paris, France, in October 2011.

Representatives of IASB and ASBJ hold a biannual meeting

Representatives of the International Accounting Standards Board (IASB) and the Accounting Standards Board of Japan (ASBJ) held their fourteenth biannual meeting in London on 31 October and 1 November 2011.

Speech by Hans Hoogervorst at the IFRS Conference: Latin America and the Caribbean

On 27 October 2011 Hans Hoogervorst, Chairman of the IASB, addressed the IFRS Conference: Latin America and the Caribbean, in Sao Paulo, Brazil.

IASB proposes an amendment to the accounting for government loans in IFRS 1

The IASB has published for public comment a proposed amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards.

IASB clarifies accounting for costs associated with waste removal in surface mining

The IASB has issued an Interpretation clarifying the requirements for accounting for stripping costs in the production phase of a surface mine. The Interpretation was developed by the IFRS Interpretations Committee, the interpretative body of the IASB.

Hans Hoogervorst addresses AICPA / IFRS Foundation conference in Boston, USA

On 5 October 2011 Hans Hoogervorst, Chairman of the IASB, addressed the American Institute of CPAs (AICPA) / IFRS Foundation conference, held in Boston, USA.

‘IFRS Resources’ list is updated

The IFRS Foundation Education Initiative has updated the list of English language resources about International Financial Reporting Standards (IFRSs) available to accounting practitioners, educators, students, and others who wish to study IFRSs.

Hans Hoogervorst addresses ECON Committee of European Parliament

On 3 October 2011 Hans Hoogervorst, Chairman of the IASB, addressed the Economic and Monetary Affairs (ECON) Committee of the European Parliament.

Comments invited on five draft Q&As for the IFRS for SMEs

The SME Implementation Group (SMEIG) has today published five draft Questions & Answer (Q&As) on the IFRS for SMEs. These draft Q&As are open for comment until 30 November 2011.

Tom Seidenstein to leave IFRS Foundation, Trustees seek applications for successor

The Trustees of the IFRS Foundation announced today that Tom Seidenstein, Chief Operating Officer of the IFRS Foundation, will step down from his role at the end of the year in order to return to the United States.

Effect analysis for IFRS 10 and IFRS 11 now available

The effect analysis for IFRS 10 Consolidated Financial Statements, which also includes the effect analysis for IFRS 12 Disclosure of Interests in Other Entities, and the effect analysis IFRS 11 Joint Arrangements are now available for download on the p...
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