Acasă Etichete Accounting standards

Etichetă: accounting standards

IFRS Taxonomy Interim Release for Common-Practice Concepts

The IFRS Foundation, today completed the first part of the project to address requests by regulators and preparers for extensions to the full IFRS XBRL taxonomy.

IFRS Taxonomy interim release for common-practice concepts

As of 31 August 2011, The IFRS Foundation published the International Financial Reporting Standards (IFRS) Taxonomy 2011 interim release for Common-Practice Concepts.

IASB proposes to exempt investment entities from consolidation requirements

The IASB has published proposals to define investment entities as a separate type of entity that would be exempt from the accounting requirements in IFRS 10 Consolidated Financial Statements.

IFRS Taxonomy updated for financial statement presentation and employee benefits

The IFRS Foundation today published the International Financial Reporting Standards (IFRS) Taxonomy 2011 interim release for Presentation of Items of Other Comprehensive Income (Amendments to  IAS 1) and IAS 19 Employee Benefits, which were...

IFRS Taxonomy updated for fair value measurement and disclosure of interests in other entities

The IFRS Foundation today published the International Financial Reporting Standards (IFRS) Taxonomy 2011 interim release for IFRS 12 Disclosure of Interests in Other Entities and IFRS 13 Fair Value Measurement, which...

IFRS Conference: The North American Perspective—Boston, USA, 5-7 October

The North American Perspective IFRS conference hosted jointly by the American Institute of CPAs and the IFRS Foundation will take place in Boston MA, USA on the 5-7 October 2011.

IASB proposes adjustment to effective date of IFRS 9

The IASB has published for public comment an exposure draft of proposals to adjust the mandatory effective date of IFRS 9 Financial Instruments.

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

The DPOC have announced the conclusions of their meeting in New York, USA, on 12 July 2011.

Live webcast on hedge accounting

On Thursday 4 August 2011 the staff of the IASB will present a short webcast to provide an update on the general hedge accounting project.

Reminder: Live webcast on the IASB’s agenda consultation 3 August

On Wednesday 3 August 2011 IASB staff will present a live webcast on the IASB’s consultation on its future agenda. The webcast will be held at 9am and 3pm in the afternoon including a question and answer session.

Summary of the conclusions of the IFRS Foundation Trustees’ meeting

The Trustees of the IFRS Foundation, the body responsible for the governance and oversight of the International Accounting Standards Board (IASB), have announced the conclusions of their meeting in New York, USA, on 13-14 July 2011.

Wayne Upton to chair IFRS Interpretations Committee

The Trustees of the IFRS Foundation, the oversight body of the IASB, have announced that Wayne Upton will take over as Chair of the IFRS Interpretations Committee from Robert Garnett.

Speech by Hans Hoogervorst in Beijing: China and IFRS – an opportunity for leadership...

Read prepared remarks by Hans Hoogervorst, IASB Chairman, in Beijing, People's Republic of China, July 2011.

IASB launches a public consultation on its future work programme

The IASB has launched a public consultation to seek broad public input on the strategic direction and overall balance of its future work programme.

IASB and FASB announce intention to re-expose leasing proposals

The IASB and the US-based Financial Accounting Standards Board (FASB) have announced their intention to re-expose their revised proposals for a common leasing standard.

2010 Annual Report published

The 2010 Annual Report of the IFRS Foundation has been published today and is available for download from the IASB website

Invitations to fictitious IFRS Foundation or IASB events

We have been made aware that an individual or individuals purporting to work for the IFRS Foundation or the IASB have sought to encourage organisations to participate in fictitious IFRS Foundation conferences or IASB round table discussions, using the ...

A welcome from the incoming Chairman of the IASB

Today I take over responsibility as Chairman of the International Accounting Standards Board (IASB) from Sir David Tweedie. David has been one of the...

Trustees announce plans regarding IFRS Advisory Council membership

The Trustees of the IFRS Foundation have announced plans regarding the membership of the IFRS Advisory Council once the terms of existing members conclude at the end of June 2011.

SME Implementation Group publishes its first Q&A guidance

The SME Implementation Group, responsible for assisting the International Accounting Standards Board (IASB) on matters related to the implementation of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), ...

Reminder – Live webcast introducing the improvements to the accounting for post-employment benefits on...

On 27 June 2011 staff and board members of the IASB will give a webcast introducing the amended version of IAS 19 Employee Benefits including a live question and answer session.

IASB publishes proposals for amendments under its annual improvements project

The IASB has published for public comment an exposure draft of proposed amendments to five International Financial Reporting Standards (IFRSs) under its annual improvements project.

New Agenda Consultation alert

The IASB will be publishing in Q3 2011 for the first time a Request for Views on the future strategic direction and overall balance of its agenda. If you want to keep up to date on the status of this first agenda consultation and related news, you can ...

IASB introduces improvements to the accounting for post-employment benefits

The IASB have announced the completion of its project to improve the accounting for pensions and other post-employment benefits by issuing an amended version of IAS 19 Employee Benefits.

IASB and FASB align presentation requirements for other comprehensive income

The IASB and the Financial Accounting Standards Board (FASB), the US national standard-setter, issued today amendments that will improve and align the presentation of items of other comprehensive income (OCI) in financial statements prepared in accorda...

IASB and EFRAG meet to discuss completion of work plan and future agenda of...

The IASB and the European Financial Reporting Advisory Group (EFRAG) met on 14 June 2011 to review the IASB’s current work programme. EFRAG is the private sector body responsible for stimulating debate in Europe around the evolution of International ...

IASB and EFRAG meet to discuss completion of work plan and future agenda of...

The IASB and the European Financial Reporting Advisory Group (EFRAG) met on 14 June 2011 to review the IASB’s current work programme. EFRAG is the private sector body responsible for stimulating debate in Europe around the evolution of International ...

IASB and FASB to re-expose revenue recognition proposals

The International Accounting Standards Board (IASB) and the US-based Financial Accounting Standards Board (FASB) agreed today to re-expose their revised proposals for a common revenue recognition standard.

IFRSs around the world – 5th IFRS policy forum for the Asia-Oceania region

On 23 and 24 May 2011 the regional IFRS policy forum took place in Kuta, Bali. Jeffrey Lucy, IFRS Foundation Trustee, Sir David Tweedie, IASB Chairman, Warren McGregor and Tatsumi Yamada, IASB members, all attended the forum. Given that many countries ...

IASB and ASBJ announce their achievements under the Tokyo Agreement and their plans for...

The IASB and the Accounting Standards Board of Japan (ASBJ) have announced their achievements under their August 2007 Memorandum of Understanding (MoU), known as the Tokyo Agreement, to improve International Financial Reporting Standards (IFRSs) and Ja...

IFRS Interpretations Committee appointments

The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), announced today appointments and reappointments to the IFRS Interpretations Committee.

IFRS Foundation publishes proposed IFRS Taxonomy enhancements for reporting common-practice

The IFRS Foundation today published for public comment an exposure draft of the IFRS Taxonomy 2011 interim release: common-practice concepts.

Due process oversight

Robert Bruce, a financial journalist, reports on IFRSs in Europe. His views are his own and may not represent those of the IFRS Foundation...

IFRS Foundation financing

Robert Bruce, a financial journalist, reports on IFRSs in Europe. His views are his own and may not represent those of the IFRS Foundation...

Reminder – 25 May live webcast introducing IFRS 10, 11 and 12

On 25 May 2011 staff and an IASB member will give a webcast introducing the recently published standards IFRS 10 Consolidation, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.

Reminder – Live webcast introducing IFRS 13 Fair Value Measurement today

Staff and board members of the IASB and the US-based standard-setter, the FASB, will give a webcast introducing IFRS 13 Fair Value Measurement today. During the webcast an introductory presentation will be followed by a live question and answer session...
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